واكاوي نظريه‌ زيست آهنگِ شناختيِ حسابرسان بر كاوشگري توجيهيِ اطلاعاتِ صورت‌هاي مالي

Investigating the Periodic Cognitive Biorhythmic Cycle Theory in Auditor Information Foraging Behavior

دﻫﻪﻫﺎي اﺧﯿﺮ ﻋﻠﻢ از ﻣﺮزﻫﺎي ﺳﻨﺘﯽ ﺧﻮد ﻋﺒﻮر ﮐﺮده و ﻣﻮﺿﻮﻋﺎت و ﺣﻮزهﻫﺎي ﭘﮋوﻫﺸﯽ ﻣﯿﺎن رﺷﺘﻪاي ﻣﺘﻌﺪدي، ﻫﻤﭽﻮن ﻋﻠﻢ ﻋﺼﺐ ﺷﻨﺎﺳﯽ ﭘﺎ را ﻓﺮاﺗﺮ از رواﻧﺸﻨﺎﺳﯽ ﻧﻬﺎده و وارد ﻋﻠﻮم دﯾﮕﺮ ﻫﻤﭽﻮن ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽ ﺷﺪه اﺳﺖ. ﯾﮑﯽ از ﻣﺸﺘﻘﺎت اﯾﻦ ﻋﻠﻢ، ﭼﺮﺧﻪ زﯾﺴﺖ آﻫﻨﮓ ﺷﻨﺎﺧﺘﯽ در ﻋﻤﻠﮑﺮدﻫﺎي ﺗﺼﻤﯿﻢﮔﯿﺮﻧﺪﮔﺎن در ﻋﺮﺻﻪﻫﺎي ﻣﺎﻟﯽ و ﺣﺴﺎﺑﺮﺳﯽ، ﻫﻤﭽﻮن ﺣﺴﺎﺑﺮﺳﺎن ﻣﯽﺑﺎﺷﺪ، ﺣﻮزهاي ﮐﻪ از ﺟﺎﻧﺐ ﭘﮋوﻫﺸﮕﺮان ﮐﻤﺘﺮ ﻣﻮردﺗﻮﺟﻪ واﻗﻊ ﺷﺪه اﺳﺖ. ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ واﮐﺎوي ﻧﻈﺮﯾﻪ زﯾﺴﺖ آﻫﻨﮓِ ﺷﻨﺎﺧﺘﯽِ ﺣﺴﺎﺑﺮﺳﺎن ﺑﺮ ﮐﺎوﺷﮕﺮي ﺗﻮﺟﯿﻬﯽِ اﻃﻼﻋﺎتِ ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ ﻣﯽﺑﺎﺷﺪ. در اﯾﻦ ﭘﮋوﻫﺶ ﮐﻪ در ﺑﺎزه زﻣﺎﻧﯽ 6 ﻣﺎه ﺑﻪﻃﻮر ﻣﻨﻔﺼﻞ و 2 ﻣﺎه در ﻗﺎﻟﺐ 4 ﺑﺎزه زﻣﺎﻧﯽ 15 روزه ﺑﻪ ﻣﻨﻈﻮر ﺑﺮرﺳﯽ زﯾﺴﺖ آﻫﻨﮓ ﺷﻨﺎﺧﺘﯽ ﺣﺴﺎﺑﺮﺳﺎن اﻧﺠﺎم ﺷﺪ، ﺗﻌﺪاد 60 ﻧﻔﺮ از ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ ﮐﻪ در ﻗﺎﻟﺐ 4 ﮔﺮوه 15 ﻧﻔﺮ ﺑﻪ ﻣﻨﻈﻮر ﻗﺮار ﮔﺮﻓﺘﻦ در 4 ﺳﯿﮑﻞ ﺑﯿﻮرﯾﺘﻤﯽ ﺟﺴﻤﯽ، ﻋﺎﻃﻔﯽ، ذﻫﻨﯽ و ﺷﻬﻮدي اﻧﺘﺨﺎب و از ﻃﺮﯾﻖ آزﻣﻮنﻫﺎي ﻣﺎﻧﻮا ﭼﻨﺪ ﻣﺘﻐﯿﺮه، ﺗﺤﻠﯿﻞ وارﯾﺎﻧﺲ اﻧﺪازهﻫﺎي ﻣﮑﺮر و ﻫﻤﭽﻨﯿﻦ آزﻣﻮنﻫﺎي ﺗﻌﻘﯿﺒﯽ ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﺮﻓﺘﻨﺪ. اﺑﺰار ﭘﮋوﻫﺶ ﺑﺮاي ﺳﻨﺠﺶ ﮐﺎوﺷﮕﺮي ﺗﻮﺟﯿﻬﯽِ اﻃﻼﻋﺎتِ ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﻮد و ﺑﺮاي ﺳﻨﺠﺶ ﭼﺮﺧﻪ زﯾﺴﺖ آﻫﻨﮓِ ﺷﻨﺎﺧﺘﯽ از ﻧﺮم اﻓﺰار ﺑﯿﻮرﯾﺘﻢ )365 −Biorhythm ( در ﺳﯿﺴﺘﻢ ﻋﺎﻣﻞ اﻧﺪروﯾﺪ و آي اُو اس اﺳﺘﻔﺎده ﺷﺪ. ﻧﺘﺎﯾﺞ ﻧﺸﺎن داد، ﺣﺴﺎﺑﺮﺳﺎﻧﯽ ﮐﻪ در ﭼﺮﺧﻪﻫﺎي ذﻫﻨﯽ، ﻋﺎﻃﻔﯽ و ﺷﻬﻮدي در ﻣﻨﻄﻘﻪ ﻣﻨﻔﯽ و ﺑﺤﺮاﻧﯽ ﻗﺮار دارﻧﺪ، ﻧﺴﺒﺖ ﺑﻪ ﺣﺴﺎﺑﺮﺳﺎﻧﯽ ﮐﻪ در ﭼﺮﺧﻪﻫﺎي ذﻫﻨﯽ، ﻋﺎﻃﻔﯽ و ﺷﻬﻮدي در ﻣﻨﻄﻘﻪ ﻣﺜﺒﺖ ﻗﺮار دارﻧﺪ، ﺳﻄﺢ ﮐﺎوﺷﮕﺮي ﺗﻮﺟﯿﻬﯽ اﻃﻼﻋﺎت ﺑﺎﻻﺗﺮي دارﻧﺪ. ﻫﻤﭽﻨﯿﻦ ﻣﺸﺨﺺ ﺷﺪ، ﻫﯿﭻ ﺗﻔﺎوت ﻣﻌﻨﺎداري ﺑﯿﻦ ﻣﻨﻘﻄﻪ ﻣﻨﻔﯽ و ﺑﺤﺮاﻧﯽ ﺑﺎ ﻣﻨﻄﻘﻪ ﻣﺜﺒﺖ از ﻧﻈﺮ ﭼﺮﺧﻪ ﺷﻨﺎﺧﺘﯽ ﺟﺴﻤﯽ ﺣﺴﺎﺑﺮﺳﺎن در ﮐﺎوﺷﮕﺮي ﺗﻮﺟﯿﻬﯽ اﻃﻼﻋﺎتِ ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ وﺟﻮد ﻧﺪارد.

In recent decades, science has transcended its traditional boundaries, and many interdisciplinary topics and areas, such as neuroscience, have moved beyond psychology to other sciences such as finance and auditing. One derivative of this science is the biorhythmic cycle of decision-makers in the financial and audit industries, such as auditors. An area that has received little attention from researchers. The Purpose of this research is investigating the Periodic Cognitive Biorhythmic Cycle in Auditor Information Foraging Behavior. In this study that ranged from 6 months separately an‎d 2 months in 4 periods 15 days to review the auditor's understanding was biorhythm cycle interval, 60 of external auditors in the form of 4 groups of 15 persons to get in 4 cycles biorhythm physical, emotional, intellectual and intuitive selection and through tests of Manoa Multivariate Analysis of variance for repeated measures and follow-up tests were evaluated. The research tool was a questionnaire for evaluating the professional judgment of auditors and was used to measure the periodicity of the biorhythm-based software (Biorhythm-365) in the Android and IOS. The results showed that auditors in the negative & Crisis area, mental, and intuitive cycles had a higher quality of professional judgment than the auditors in the positive area, critical and intuitive cycles.