تاثير درك اصول اخلاقي و استقلال بر عملكرد مالي عاملان ذيحساب ناجا

The Impact of Understanding Ethics and Independence on the Financial Performance of NAJA Accountants

ﻧﻘﺶ و ﺗﺄﺛﯿﺮ اﺻﻮل اﺧﻼﻗﯽ و اﺳﺘﻘﻼل در ﻋﻤﻠﮑﺮدﻫﺎ، رﻓﺘﺎرﻫﺎ، ﺑﺮﺧﻮردﻫﺎ، ارﺗﺒﺎﻃﺎت و ﮔﺰارشدﻫﯽ درزﻣﯿﻨﻪ ﻓﻌﺎﻟﯿﺖﻫﺎي ﻣﺎﻟﯽ، ﻣﻬﻢ و ﺗﻌﯿﯿﻦﮐﻨﻨﺪه اﺳﺖ. ازاﯾﻦروﺳﺖ ﮐﻪ اﻣﺮوزه ﺑﺤﺚ اﺧﻼﻗﯿﺎت ﺑﺮ ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ، ﺑﻪ ﯾﮑﯽ از ﻣﺒﺎﺣﺚ ﻣﻬﻢ ﺗﺒﺪﯾﻞ ﺷﺪه اﺳﺖ. ﺑﻨﺎﺑﺮاﯾﻦ ﻫﺪف از اﻧﺠﺎم اﯾﻦ ﭘﮋوﻫﺶ، ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ درك اﺻﻮل اﺧﻼﻗﯽ ﺑﺮ ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ ﻋﺎﻣﻼن ذيﺣﺴﺎب ﻧﺎﺟﺎ ﻣﯽﺑﺎﺷﺪ. ﭘﮋوﻫﺶ از ﻧﻈﺮ ﻫﺪف، ﺗﻮﺻﯿﻔﯽ و از ﻧﻮع ﻫﻤﺒﺴﺘﮕﯽ ﻣﯽﺑﺎﺷﺪ. ﺟﺎﻣﻌﮥ آﻣﺎري ﭘﮋوﻫﺶ را ﺧﺒﺮﮔﺎن و ﻋﺎﻣﻼن ذيﺣﺴﺎب ﯾﮕﺎنﻫﺎي ﺣﻮزه ﻣﺮﮐﺰي ﺳﺘﺎد ﻧﺎﺟﺎ ﺗﺸﮑﯿﻞ ﻣﯽدﻫﻨﺪ ﮐﻪ ﺑﻪ ﺻﻮرت ﺗﻤﺎمﺷﻤﺎر اﻧﺘﺨﺎب ﺷﺪﻧﺪ. ﺑﺮاي ﮔﺮدآوري دادهﻫﺎ، از اﺑﺰار ﭘﺮﺳﺶﻧﺎﻣﻪ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ ﮐﻪ ﺑﺎ ﺑﻬﺮهﮔﯿﺮي از آﻟﻔﺎي ﮐﺮوﻧﺒﺎخ، ﭘﺎﯾﺎﯾﯽ ﭘﺮﺳﺶﻧﺎﻣﻪﻫﺎ ﻧﯿﺰ ﺑﻪدﺳﺖ آﻣﺪه اﺳﺖ. ﻣﻘﺪار آﻟﻔﺎي ﮐﺮوﻧﺒﺎخ ﭘﺮﺳﺶﻧﺎﻣﻪ اﺧﻼق ﺑﺮاﺑﺮ ﺑﺎ 0/768 و ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ 0/795 ﺑﻪدﺳﺖ آﻣﺪ. ﺑﺮاي ارزﯾﺎﺑﯽ ﻣﺪل و آزﻣﻮن ﻓﺮﺿﯿﺎت از ﻣﺴﯿﺮ ﻣﺪلﯾﺎﺑﯽ ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري، ﺑﻪﮐﺎرﮔﯿﺮي ﻧﺮماﻓﺰار PLS ارﺟﺤﯿﺖ دارد. ﺗﻤﺎﻣﯽ ﻣﻮﻟﻔﻪﻫﺎ داراي اﻧﺤﺮافﻣﻌﯿﺎر ﮐﻤﺘﺮ از 1 ﻣﯽﺑﺎﺷﻨﺪ ﮐﻪ ﻧﺸﺎن دﻫﻨﺪه ﭘﺮاﮐﻨﺪﮔﯽ ﻧﺴﺒﺘﺎً ﮐﻢ ﻧﻈﺮات اﺳﺖ. ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از ﺗﺤﻠﯿﻞ دادهﻫﺎ، ﺣﺎﮐﯽ از آن اﺳﺖ ﮐﻪ درك اﺻﻮل اﺧﻼﻗﯽ ﺑﺮ ﻋﻤﻠﮑﺮد ﻣﺎﻟﯽ عملكرد مالي عاملان ذيحساب ناجا موثر مي باشد.

The role and impact of financial professional ethics in the actions, behaviors, attitudes, and communications and reporting of financial activities is crucial. That is why today the discussion of ethics on financial performance has become one of the most important topics. Therefore, the purpose of this study is to investigate the effect of understanding the ethical principles on the financial performance of NAJA accountants. The research is descriptive and correlational in terms of purpose. The statistical population of the study consists of experts and accountants of the units of the central area of ​​the NAJA headquarters, all of whom were selected. In order to collect data, a questionnaire was used which was obtained using Cronbach's alpha, the reliability of the questionnaires, the Cronbach's alpha value of the ethics questionnaire was equal to 0.768 and financial performance was 0.795. In order to evaluate the model and test the hypotheses, the structural equation modeling method is preferable to using PLS software. All components have a standard deviation of less than 1, which indicates a relatively low scatter of opinions. The results of data analysis indicate that understanding the ethical principles affects the financial performance of NAJA accountants.