رابطه جهت‌گيري هدف (تبحري، عملكرد گرا و عملكرد گريز) و قضاوت حسابرسي با نقش ميانجي خودكارآمدي

The Relationship between Goal Orientation (Learning, Performance Approach and Performance Avoidance) and Audit Judgment with the Mediator Role of Self-efficacy

هدف اين پژوهش بررسي رابطه جهت‌گيري هدف (تبحري، عملكرد گرا و عملكرد گريز) و قضاوت حسابرسي با نقش ميانجي خودكارآمدي است. جهت‌گيري هدف يك ويژگي شخصيتي است كه مي‌تواند بر انجام وظايف مؤثر باشد. مطالعه پيش رو از نوع پيمايشي- كاربردي است. همچنين، بررسي موضوع به‌وسيله پرسشنامه و نمونه‌گيري به‌صورت تصادفي ساده از 118 نفر از حسابرسان فعال در كشور صورت گرفت. براي تحليل يافته‌ها در قالب 2 فرضيه اصلي و سه فرضيه فرعي، از روش معادلات ساختاري توسط نرم‌افزار Smart PLS، استفاده شد. يافته‌هاي پژوهش نشان داد كه بين جهت‌گيري هدف تبحري و عملكرد گرا با قضاوت حسابرسي رابطه مثبت و معنادار و بين جهت‌گيري هدف عملكرد گريز و قضاوت حسابرسي رابطه منفي و معناداري وجود دارد. افزون بر آن، خودكارآمدي به‌عنوان متغير ميانجي رابطه جهت‌گيري هدف و قضاوت حسابرسي را تقويت مي‌كند. ساير يافته‌ها نيز نشان داد كه بين جهت‌گيري هدف تبحري و عملكرد گرا با خودكارآمدي رابطه مثبت و معنادار و بين جهت‌گيري هدف عملكرد گريز و خودكارآمدي رابطه منفي و معناداري وجود دارد.

The purpose of this study was to investigate the relationship between goal orientation (Learning, Performance approach and Performance avoidance) and audit judgment with the mediator role of self-efficacy. The goal orientation is a personality trait that can be effective in performing tasks. The study is a pre-survey type-applied study. Also, a questionnaire was used to survey the subjects and simple random sampling from 118 active auditors in the country. To analyze the findings in the form of two main hypotheses and three sub-hypotheses, structural equations were used by Smart PLS software. The findings of this study showed that there is a positive and significant relationship between the goal orientation, learning and the Performance approach with audit judgment, and there is a negative and significant relationship between the orientation of the goal of performance avoidance and audit judgment. In addition, self-efficacy as a mediator variable strengthens the relationship between goal orientation and audit judgment. Other findings also showed that there is a positive and significant relationship between, learning and performance approach goals and self-efficacy. Also, there is a negative and significant relationship between the orientation of the goal of Performance Avoidance and self-efficacy.