جستجوی مقالات مرتبط با کلیدواژه « attitude » در نشریات گروه « حسابداری »

This study aims to uncover the factors influencing the acceptance of integrated reporting. The goal is to find how attitudes and behavioral intentions of university managers could be positively influenced and how the adoption of integrated reporting can be made easier.

To achieve the research goal, a quantitative research design was used. Questionnaires were used to gather the required data. They were filled out by the board of directors' members, including the University president, Vice president of education, Vice president of research and technology, Vice president of finance and administration, Vice president of culture, Vice president of students, and Director of monitoring and evaluation, from 30 leading public universities in Iran. The obtained data were analyzed by fitted structural equations. The criterion used to select the top universities was the most recent ranking listed in the reference database of Islamic World Sciences.

The final version of the acceptance model of integrated reporting showed that the acceptance process consists of four consecutive and path-dependent stages. The stages include knowledge; attitude (persuasion); behavioral intention (before decision); and acceptance or rejection (decision). Each stage is influenced by several innovation-specific or individual-specific variables. The specific variables of innovation include the characteristics of integrated reporting perceived by university senior managers, including perceived relative advantage, compatibility, lack of risk, and lack of complexity. The individual characteristics of these managers, such as mental norms and perceived behavior control, as well as determinants of change like perceived necessity, obligation, and guidance, are considered. Based on the presented empirical evidence, it can be claimed that the process of accepting integrated reporting in Iranian universities aligns with the Rogers decision-innovation process model. Therefore, the adoption of this new way of reporting, like many innovations, goes through the stages of knowledge, attitude, intention, and behavior. Meanwhile, the factors affecting each stage show their effects hierarchically through the mediating variables mentioned.

This research emphasizes the importance of a process approach in studying the dissemination and adoption of integrated reporting. It urges researchers to meticulously explore the hierarchy of innovation factors or specific variables, along with individual variables, understanding their impact mechanisms thoroughly. The outcomes of this research can inform the development of policies by the Iranian Ministry of Science regarding university reporting practices. The findings of this research determine how to smooth the path of acceptance of this new way of reporting. Research findings also demonstrated that decision-makers in the realm of adopting integrated reporting are primarily swayed by the perceived characteristics of this reporting method while paying minimal heed to its inherent features. The results obtained help planners to focus on trying to create a positive perception of people about the features of this innovation instead of focusing on the technical issues of integrated reporting. Therefore, it is advisable to conduct workshops, publish books and articles, and employ other methods of information dissemination and persuasion to enhance individuals' comprehension of the relative advantages and compatibility of this reporting method. This can alleviate concerns about the complexity of implementation and the risks associated with its adoption failure. Also, it is recommended that the administrators provide the necessary facilities for accepting integrated reporting and offering the necessary training to university employees. This will establish a foundation for university administrators to appraise positively the readiness of their team to accept and implement integrated reporting. In addition, By generating social pressures from both external and internal stakeholders, as well as reference groups, to develop and publish integrated reports in universities, it is feasible to reinforce the mental norms of university administrators in this direction. With the leading universities of the country taking the lead in this area, imitative mental norms can positively influence managers in other universities.

One of the most important concepts in the field of psychology, which emphasized in auditing standards, is professional skepticism, which, despite its great importance in the field of auditing, has not been well explained from a scientific point of view. Therefore, the purpose of this article is, first of all, to develop the concept of professional skepticism and explain how it plays a role in audit reports with the help of the two approaches of subjectivity and attitude, and secondly, to present the conceptual model of auditing with the approach of professional skepticism from the perspective of experts. To achieve this goal, data collected through in-depth semi-structured interviews with 15 experts during the years 2022-2023. Data analysis also done with the help of Strauss and Corbin (1998) paradigm model and through open, central and selective coding. After measuring the reliability and validity of the findings, finally, while identifying six categories including causal conditions "incentives", phenomena, contextual conditions, intervening conditions, strategic strategies and consequences "results", the proposed model also presented. Based on the findings of the research, the proposed model of the conceptual model of auditing with a professional skeptical approach includes 6 categories, 248 meaningful propositions and 81 corresponding concepts. Based on the findings of the research, the necessary strategic measures in the field of implementing the proposed model of professional skepticism in the field of auditing include identifying valid evidence, analyzing evidence, monitoring and re-reviewing the work, understanding the client and reforming the plan and planning. The findings of the research show that attitude, with the help of emotional and cognitive components, while predicting auditors' intentions and behavior, improves the predictive power of skepticism for auditors' evidence collection. Based on the findings, the final model of the research leads to the improvement of audit quality, reduction of audit risk and increase of effective audit.

The purpose of this research is to investigate the effect of personality traits on the improvement of professional auditing ethics of the auditors of the state tax affairs administration; the statistical population of this research is all the auditors of the state tax affairs administration, whose number is 29,973. Referring to Morgan's table, 379 people were selected as a sample by stratified random sampling method with appropriate assignment. The main measuring tool is a researcher-made questionnaire that consists of 44 questions that are used to measure validity using face validity and Cronbach's alpha method is used to measure reliability. Amos version 10 software was used to fit the research model and test the hypotheses, and the Kolmogorov-Smirnov test was used to measure the normality or non-normality of the data. The findings showed that religious factors with an impact factor of 0.65, criticism with an impact factor of 0.44, employees' attitude with an impact factor of 0.40, responsibility with an impact factor of 0.70, respect with an impact factor of 0.31, and keeping secrets with an impact factor of 27 0.0, organizational citizenship behaviors with an impact factor of 0.86 and trust with an impact factor of 0.49 have a positive effect on auditors' professional ethics. In the meantime, organizational citizenship behaviors have the most impact with an impact factor of 0.86, and keeping secrets has the least impact with an impact factor of 0.24.  

The outbreak of coronavirus (COVID-19) as a new disease, in addition to creating various environmental threats and opportunities, has an undeniable impact on employee performance in organizational environments. Therefore, the purpose of this study is to investigate the level of Awareness, behavior and attitude of Abadan Health Deputy employees from the perspective of the new corona virus (COVID-19) in 1400. The present study is a descriptive cross-sectional study. The statistical population of the present study was 100 public sector employees working in the Abadan Department of Health, which were studied by census of all employees. The data collection tool was a structured questionnaire whose reliability was confirmed. Finally, the data were analyzed using Spss-25 software and Pearson multiple regression and correlation methods. The results showed that 76% of employees have good Awareness, 68% of employees are behavior in good condition and 94% of them have positive attitude. Also, there is a significant relationship between Awareness, behavior and attitude with gender and educational level and there is no significant relationship between age and work experience between the above three variables. The need to pay attention to educational programs and practical measures to promote a positive attitude and performance of health workers as health care providers in the community can be important.