Investigating the Relationship between Auditors' Social Intelligence on Performance Evaluation of Companies and Financial Institutions
- سال انتشار: 1400
- محل انتشار: مجله بین المللی مطالعات پیشرفته در علوم انسانی و اجتماعی، دوره: 10، شماره: 2
- کد COI اختصاصی: JR_UPAEI-10-2_006
- زبان مقاله: انگلیسی
- تعداد مشاهده: 378
نویسندگان
Department of Accounting and management, Yazd Branch, Islamic Azad University, Yazd, Iran
چکیده
The aim of this study was to investigate the effect of auditors' social intelligence on performance appraisal of companies and financial institutions. In this study, the effect of social intelligence components such as social information processing, social awareness and social skills on the evaluation of the performance of financial institutions has been investigated. The measurement tool is a questionnaire. The research method is correlational and descriptive in terms of purpose. The statistical population of this study includes 30 auditing companies, of which 25 auditors have been selected by stratified random sampling. Cronbach's alpha coefficient is 0.894 for the social intelligence questionnaire and 0.799 for the performance appraisal questionnaire. The obtained data were used using statistical methods such as frequency, percentage, mean and inferential statistics such as correlation coefficient test, regression analysis, path analysis, and multivariate analysis of variance. Finally, the following results were obtained. The coefficient of determining social intelligence on performance evaluation is 0.89, the coefficient of determining social information processing on performance evaluation is 0.78, the coefficient of determining the level of social awareness on performance evaluation is 0.47 and the coefficient of determining social skills on performance evaluation is 0.65.کلیدواژه ها
Social intelligence, performance appraisal, auditor, Financial Institutionsاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.