The relationship between emotional intelligence and social responsibility accounting managers of industrial enterprises in Khuzestan province
Publish place: دومین کنفرانس بین المللی مدیریت و مهندسی صنایع
Publish Year: 1394
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
ICMI02_114
تاریخ نمایه سازی: 26 شهریور 1395
Abstract:
Given the importance of emotional intelligence and influence in various spheres of life, including social accounting, this study aimed to investigate the relationship between emotional intelligence and social accounting managers.Analysis methodCross-sectional study was performed on 120 managers and field staff using two large companies Khuzestan Emotional Intelligence Questionnaire (0.87 = ά) and organizational culture questionnaire Hofstede (0.81 = ά) is done. Simple random sampling. Information both descriptive and inferential statistics (Pearson correlation coefficient) have been reported.FindingsBetween emotional intelligence and social organizational culture in relation to the accounting issue and there is a direct relationship. (0.73 = r); as well as between emotional intelligence and culture of masculinity - and femininity inverse relationship makes sense. (-0.21 = r) was observed between emotional intelligence and trust-risk culture and there is a direct relationship. (0.69 = r); other measures of organizational culture, including the culture of avoidance of incontinence pluralism and culture fair distribution of power - there was no unfair relationship.Accountability, business process regarding the application of the powers and responsibilities assigned, is considered. Which fulfill one of2the main objectives of management accounting, the measurement of performance appraisal has considerable influence. By examining the scientific basis, different levels to meet the accounting and financial reporting systems, are the responsibility of providing the required information, the impact of emotional intelligence on the parameters of responsibility accounting policy is as follows: 1- accountability. 2. The accountability program. 3. The accountability function. 4. Accountability process. 5. Commitment to accountability and legitimacy of resource consumption were evaluated.
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Authors
Seyed Habib Mousavi Rashedi
Department of accounting, sousangerd Branch, Islamic Azad University, sousangerd, Iran
Abbas Jalali
Department of accounting, sousangerd Branch, Islamic Azad University, sousangerd, Iran
Lilly Heydari
Department of accounting, sousangerd Branch, Islamic Azad University, sousangerd, Iran
Seyed Yousef Mousavi Rashedi
Department of accounting, sousangerd Branch, Islamic Azad University, sousangerd, Iran
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