تاثیرهویت حرفه‌ای و ذهنیت نتیجه گرا بر قضاوت حرفه‌ای حسابرسان

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشیار حسابداری دانشگاه الزهرا

2 دانشجوی حسابداری دانشگاه الزهرا

چکیده

قضاوت افراد، بسته به ماهیت و گستره رویه‌هایی که برای قضاوت استفاده می‌کنند، با یکدیگر متفاوت است. کارشناسان هر حرفه نیز از این قاعده مستثنی نبوده و ممکن است قضاوت‌های متفاوتی انجام دهند. تفاوت در قضاوت تنها به قضاوت افراد مختلف مربوط نمی‌شود، بلکه هر فرد می‌تواند در زمان و شرایط مختلف در مورد یک موضوع، اظهارنظرهای متفاوتی را ابراز نماید. ذینفعان، نیازمند درک علل قضاوت‌های حرفه‌ای متفاوت کارشناسان می‌باشند تا بتوانند به‌درستی از نتایج کار آن‌ها استفاده نمایند. در این میان عوامل زیادی می‌تواند بر قضاوت افراد مؤثر واقع گردد که تحقیقات بسیاری به آن‌ها پرداخته‌اند. تحقیق حاضر از تئوری هویت اجتماعی1به‌منظور تعیین اثر هویت یک شریک حسابرس، یک ناظر داخلی یا یک بازرس، بر قضاوت کارشناسانه استفاده می‌کند. همچنین بخشی از این تحقیق به اثر ذهنیت نتیجه گرا اختصاص یافته است. اکثر تحقیقات در این زمینه که در حوزه حسابرسی انجام شده است، بیان می‌دارند که حسابرسان از لحاظ ذهنیت در خصوص نتیجه با یکدیگر تفاوت دارند. همچنین آن‌ها قضاوت‌های متفاوتی در صورت وجود یا عدم وجود این دانش ابراز داشته‌اند. این تحقیق همچنین به اثر همزمان ذهنیت نتیجه گرا و هویت اجتماعی نیز اشاره خواهد داشت. بر‌اساس پیشینه موجود، این تحقیق به انواع تحقیقاتی که اثرات پیش‌گفته را مورد سنجش قرار داده‌اند مروری خواهد داشت.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Influence of Professional Identity and Outcome Knowledge on Professional Judgment

نویسندگان [English]

  • Mahnaz Molanazari 1
  • Zahra Shams 2
1 Associate Professor Alzahra University
2 Alzahra University Accounting Student
چکیده [English]

Judgment of people, depending on the nature and scope of procedures to use judgment, differ from each other. Professional experts have not also been excluded from this rule and may make different judgments. The difference in judgment is not related only to judge individuals, but each person may express different opinions on a subject at the time and different circumstances. Stakeholders need to understand the different reasons of professional judgments’ experts in order to properly use the results of their work. In the moment, many factors can contribute to judging people who have a lot of research on them. This research uses the social identity theory to determine the effect of the identity of an auditor partner, a domestic observer or an inspector, on expert judgment. Also part of the research is about outcome knowledge. Most of the research that has been done in the field of audit, state that the auditors have different outcome knowledge. They also have different judgments expressed in the presence or absence of this knowledge. The study also refers to the simultaneous effect of outcome knowledge and social identity. According to the literature, this study reviews the previous research in this area

کلیدواژه‌ها [English]

  • Professional identity
  • Outcome knowledge
  • Professional judgment
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