بررسی تأثیر راهبردهای یادگیری خودکنترلی بر ارزیابی ریسک تقلب مالی

نوع مقاله : مقاله پژوهشی

نویسنده

استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد اسلامشهر، اسلامشهر، ایران

چکیده

هدف این پژوهش، بررسی ت‍أث‍‍‍‍‍‍‍‍ی‍‍‍‍‍‍ر راه‍‍‍‍ب‍‍‍‍‍ردهای یادگی‍‍‍‍‍‍‍‍‍‍‍‍ری خودکنترلی وینش‍‍‍‍تاین و هیوم بر ارزیابی ریسک تقل‍‍‍‍‍ب مالی می‌باشد. راه‍‍‍‍‍بردهای یادگی‍‍‍‍‍‍ری خودکنترلی به هرگ‍‍‍‍‍ونه تلاش‌های روانی در کنترل فرایندها، کارکردها و وضعیت درونی فرد گفته می‌شود که یادگیرنده در هنگام یادگیری مورد است‍‍‍‍فاده قرار می‌دهد و هدف آن یاری رساندن در فراگیری، سازمان‌ده‍‍‍‍‍‍‍‍‍‍‍ی، ذخی‍‍‍‍‍ره دانش‌ها و مه‍‍‍‍‍‍‍ارت‌ها و همچنین سهولت به‍‍‍‍‍‍ره‌برداری از آن‌ها در آین‍‍‍‍‍‍ده است. راه‍‍‍‍‍‍بردهای یادگیری خودکنترلی وین‍‍‍‍‍شتاین و هیوم شامل راهب‍‍‍‍‍‍‍ردهای خودکنترلی تمرین ذهنی، توسعه معن‍‍‍‍‍ایی و سازم‍‍‍‍‍ان‌دهی است. نم‍‍‍‍‍‍ونه آماری پژوهش شامل 519 نفرحس‍‍‍‍‍‍‍‍‍ابرس‍‍ان ش‍اغل در موس‍‍‍‍‍‍‍‍‍سات حس‍ابرسی عض‍و ج‍ام‍‍‍‍‍عه ح‍س‍ابداران رس‍‍‍‍‍‍می ایران و س‍‍‍ازمان ح‍سابرسی در سال 1400 اس‍‍‍‍‍ت که با روش ن‍م‍‍‍‍‍ونه‌گیری در دسترس انتخاب شدند. روش پژوه‍‍‍‍ش توص‍‍‍‍‍‍‍‍‍‍یفی- پی‍مایش‍‍‍‍‍‍ی و ابزار مورد استفاده در پژوهش، پرس‍‍ش‌نامه اس‍‍‍تان‍‍‍‍دارد می‌باشد. به منظور تجزیه و تحلیل آم‍‍‍‍اری داده‌ها و آزمون فرض‍‍‍‍‍‍‍یه‌ها، از مدل‌سازی مع‍ادلات ساخ‍تاری با استفاده از نرم افزار لی‍‍‍‍زرل بهره‌گیری شد. نتایج پژوهش نشان می‌دهد که بین راه‍‍‍‍بردهای یادگ‍‍‍یری خودکنترلی ح‍‍‍‍سابرسان به روش وینش‍‍‍تاین و هیوم و ارزیابی ریسک تقلب مالی رابطه معنی‌داری وج‍‍ود دارد. همچنین راه‍‍‍‍بردهای یادگیری خودکنترلی تمرین ذهنی، توسعه مع‍‍‍‍نایی و س‍‍‍‍‍ازمان‌دهی به ترتیب بی‍‍‍‍‍‍شترین تأثیر را بر ارزیابی ریسک تقل‍‍‍‍‍‍‍ب مالی دارند.

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