پارس پروژه پرتال خدمات دانشگاهی
این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه امرالد مربوط به سال ۲۰۲۲ دارای ۱۳ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H849
سال نشر: ۲۰۲۲
نام ناشر (پایگاه داده): امرالد
نام مجله: Asian Journal of Accounting Research
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۳ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۲: نقش هوش هیجانی و شخصیت بر بازده کلی کنترل داخلی: مطالعه رفتار اعضای تیم حسابرسی داخلی در شرکت‌های لبنانی
عنوان کامل انگلیسی:
The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member’s behavior in Lebanese companies
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چکیده فارسی
اهداف- هدف این مقاله ارزیابی تأثیر هوش هیجانی (EI) بر عملکرد درک شده کنترل داخلی در شرکت‌های لبنانی است.
طراحی/روش‌شناسی/رویکرد_ هدف این مطالعه تصمیم‌گیری درباره وجود ارتباط بین «هوش هیجانی» و اثربخشی درک شده «کنترل داخلی» در سازمان‌های لبنانی است. در این راستا،از روش کمی استفاده خواهد شد. داده ها با استفاده از پرسشنامه های خود-محور و از پیش کدگذاری شده برای آزمون فرضیه های ساخته شده جمع آوری شده و آن را به یک تحقیق قیاسی تبدیل کرده است.
یافته‌ها_ یافته‌ها نشان داد که ویژگی‌های شخصیتی اعضای تیم حسابرسی نقش کلیدی در تقویت جو کنترلی که برای کنترل مؤثرتر سودمند است ، دارند. علاوه بر این، ویژگی‌های شخصیتی در تقویت اعتماد و گشودگی در ارتباطات حائز اهمیت بودند که می‌توان آنها را به عنوان پیش نیازهایی برای ایجاد سیستمی در نظر گرفت که در آن تمام متخصصان کلیدی حسابرسی در سازمان می‌توانند برای تقویت اثربخشی کنترل داخلی مشارکت کنند. این ویژگی‌های شخصیتی تأثیر EI مدیر حسابرسی را بر اثربخشی کلی چارچوب COSO تقویت می کنند ، بنابراین منجر به بهبود کارایی کنترل‌های داخلی می شود…
Abstract
Purpose_This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.
Design/methodology/approach_The goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research.
Findings_The findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls.
Research limitations/implications_The exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior.
Practical implications_The practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization.
Social implications_The subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others’ emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to create positive social interactions. The benefits of EI are vast in terms of personal, academic and professional success.
Originality/value_Due to the lack of research on this topic, this research will contribute to explore the field. Future studies will benefit from this analysis while using a larger sample. Future work should aim to include not only auditors but all staff of the company. Further research is required to decide whether the results of this analysis are generalized across various positions and industries and to determine whether EI is the only influential aspect involving a significant number of social interactions. In addition, this article can be used as a basis for the implementation of internal control with a COSO framework that involves the EQ of everyone in the organization.
Keywords :Emotional intelligence, Emotional wellbeing, Five-factor model of personality, Internal control, COSO
۱.Introduction
The collapse of Tyco International, WorldCom and Enron, boosted the skepticism of lenders, which contributed to increased anxiety in investing in listed companies (Petra and Loukatos, 2009). These crises have been reported as being generated by the presence of insufficient internal control systems (ICS) knowing the accounting and financial groups were entirely certain that the greatest way to prevent collapses, deter fraud and guarantee asset security is to implement a well-built ICS (Spira and Page, 2003). So, the necessity of ICS such as the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which were previously developed became even more prevalent (Pfister, 2009). Ittonen (2010) claimed that the board of directors has a duty toward lenders, creditors and other stakeholders to implement IC procedures and to assure that they are secured against major material vulnerabilities. Maintaining a strong working relationship with the internal auditors of the company is a key factor which determines a successful performance of the audit committee (Goodwin, 2003)…
۷.Conclusion
As a result, EI of the audit team members is a good predictor of the PE of internal control since based on our analysis and as our results show, when EI increases, it generates an improvement in efficiency. On the other hand, when EI drops, it causes a reduction in efficiency. The cause of the positive and significant relationship and effect of EI on auditor performance is that the auditor has a high capacity to regularly deal with his own emotions. This means when the audit team of the organization possesses higher levels of EI, it is able to better understand and manage human relations at the workplace, thus leading to an improvement in the control environment and especially communication. Consequently, this can be seen as fostering an environment where more trust is prevailing thus leading to higher PE of IC…