| چکیده انگلیسی مقاله |
Extended Abstract 1.Introduction Today, people suffer from various psychological pressures in their jobs, and these pressures have somehow been able to cause serious damage to their performance (2). In this regard, Salehi Dashti and Saedi (1399) found that job stress, social pressure and time pressure on independent auditors reduce their job performance. Increasing job stress, social pressure and time pressure on the independent auditor can lead to behavioral responses and thus reduce the quality of work and increase the costs of the audit firm (5). Given the importance of stress on employee performance, researchers are constantly seeking to discover issues and variables that are effective and related to stress. In this regard, it seems that one of the most important and influential issues in stress is personality traits. However, the uncertainty of personality functions and especially the various dimensions in the formation of psychological stress of independent auditors has caused that today the functions of personality traits in the formation of psychological stress of independent auditors are unclear. On the other hand, the differences in the field of personality traits on the process of formation of psychological stress of independent auditors among different personality types are unclear. Given the above, the researcher seeks to answer the question of whether personality traits affect the formation of stress in Employees? 2.Methods The present study is an applied and descriptive-survey research that was conducted in the field. To conduct this research, 313 people were selected from the independent auditors working in the auditing profession in the year 1 in Tehran (1636 people) by available sampling method and using Krejcie and Morgan table, 313 people were selected as the sample. Finally, 296 questionnaires were collected and analyzed. To collect data in this study, a researcher-made questionnaire of stress with 8 questions was used. The questions of the questionnaire were scored based on a range of five Likert options (strongly agree to strongly disagree). And the Personality Traits Questionnaire (NEO), developed in 1985 by McCurry and Costa. It is a 60-item questionnaire used to assess the five main personality factors. The answer to this questionnaire is based on the Likert scale (very high, high, medium, low and very low). Finally, after distributing and collecting the questionnaires, the data were analyzed using the structural equation method with partial least squares approach (SEM-PLS) using SPSS software version 20 and PLS version 3. 3.Results According to the results of the research model and according to the degree of t-relationships, it was found that flexibility, extraversion, agreement and conscientiousness have a negative effect on stress. It was also found that the personality trait of emotional instability exacerbates stress (Table 1). In order to evaluate the fit of the research model, selected indicators were used. In this regard, the results showed that the research model has a good fit in all indicators. 4.Discussion The results of the present Peugeot hash showed that flexibility, extraversion, agreement and conscientiousness have a negative effect on the psychological pressure of independent auditors. The results also showed that the personality trait of emotional instability exacerbates the stress on independent auditors. Undoubtedly, personality traits can influence the process of formation of independent auditors' stress by influencing individual behaviors and attitudes as well as creating different mental and psychological states. In general, it can be said that accountants have high job stress because they face heavy responsibilities, those auditors who have a high score of neuroticism because of characteristics such as negative and irrational thoughts, anxiety, Depression, low self-esteem, and shyness lead to lower control over their work, lower quality of service, and increased errors, resulting in increased stress, which in turn reduces mental health. The results also showed that conscientiousness has a direct effect on mental health. To explain this result, according to the finding of Momeni et al. (16), it can be said that auditors who have high conscience are responsible, with high ability to plan and organize, logical, progressive and conscientious, so mental health. And their psychological well-being is further provided. Ethical Considerations Compliance with ethical guidelines All ethical principles were considered in this article. In order to observe the ethical points in the truth, the researcher undertook to keep all the information in the questionnaire confidential. It also provides the results of the research to the respondents. Funding This research did not receive any specific grant from funding agencies in the public, commercial, or not-for profit sectors. Conflicts of interest The authors declared no conflict of interest |
| نویسندگان مقاله |
علی جعفری | Ali jafari
Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
استادیار، گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
عاطفه ملکی | atefeh maleki
M.A student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
دانشجوی کارشناسی ارشد، گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
رضا بیداروند | reza bidarvand
M.A student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
دانشجوی کارشناسی ارشد، گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران
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