فصلنامه علمی کارافن

فصلنامه علمی کارافن

شناسایی اهمیت و رتبه‏ بندی مهارت‏ های نرم جهت ورود به حرفه حسابرسی از منظر استادان دانشگاه و شاغلین در حرفه حسابرسی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
1 عضو هیئت علمی گروه حسابداری، دانشگاه فنی و حرفه ای، تهران، ایران
2 کارشناس ارشد حسابداری، مدرس مدعو دانشگاه فنی و حرفه ای
چکیده
پژوهش حاضر به دنبال شناسایی اهمیت و رتبه‏بندی مهارت‏های نرم جهت ورود به حرفه حسابرسی از دیدگاه دو گروه استادان دانشگاه و شاغلین در حرفه حسابرسی است. در حال حاضر، وجود دانش‏آموختگانی که مهارت‏های لازم را برای ورود به حرفه مربوط به رشته خود ندارند، از جمله چالش‏های نظام آموزش عالی کشور است. در همین راستا، فهرستی از مهارت‏های نرم که می‌توانند برای دانش‏آموختگان مقطع کارشناسی در رشته حسابداری و حسابرسی مفید باشند، برای کسب نظر استادان و شاغلین در حرفه، تهیه شد. روش پژوهش از نوع پیمایشی و هدف آن کاربردی است. جامعه آماری پژوهش را استادان در دانشگاه‏های دولتی و غیردولتی با سابقه تدریس اصول حسابرسی در مقطع کارشناسی و شاغلین در حرفه حسابرسی با سمت سرپرست حسابرسی و بالاتر تشکیل می‌دهد. تعداد نمونه‏ پژوهش 234 نفر و ابزار گردآوری داده‏ها، پرسش‏نامه مقیاس‏بندی شده بر اساس طیف لیکرت است. داده‏های به دست آمده با استفاده از نرم افزار SPSS نسخه22 مورد تجزیه و تحلیل قرار گرفته است. یافته‌های پژوهش نشان داد، مجموعه مهارت‌های نرم بررسی شده شامل مهارت‌های ارتباطی، مهارت‌های مدیریت بر خود و دیگران، مهارت‏های سیاست‏گذاری و کارآفرینی و مهارت‏های ادراکی و تصمیم‏گیری از دید هر دو گروه استادان دانشگاه و شاغلین در حرفه به طور معناداری دارای اهمیت هستند. همچنین، از دیدگاه شاغلین در حرفه، مهارت‏های ادراکی و تصمیم‏گیری دارای بیشترین اهمیت بود لیکن از دیدگاه استادان دانشگاه، مهارت ارتباطی، مهارت مدیریت بر خود و دیگران و مهارت ادراکی و تصمیم‏گیری حائز اهمیت یکسان بوده و مهارت‏های سیاست‏گذاری و کارآفرینی در رتبه دوم اهمیت قرار گرفت.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Identifying the importance and ranking of soft skills to enter the auditing profession from the perspective of university professors and employees in the auditing profession

نویسندگان English

asma modayemzadeh 1
Fatemeh Pooladian 2
1 Faculty Member, Department Of Accounting. Technical And Vocational University(TVU).Tehran.Iran
2 Master of science (Msc) in accounting;, visiting lecturer of Technical and Vocational University. Tehran.Iran
چکیده English

This research seeks to identify the importance and ranking of soft skills to enter the auditing profession from the perspective of two groups of university professors and those working in the auditing profession. Currently, graduates who do not have the necessary skills to enter the profession are among the challenges of the country's higher education system. In this regard, a list of soft skills that may be useful for undergraduate students in the field of accounting and auditing was prepared to get the opinions of professors and professionals in the profession. The research method is survey type and its purpose is practical. The statistical population of the current research consists of professors in government and non-government universities (both academic faculty and visiting lecturers) who have had experience teaching auditing principles at the bachelor level and who are working in the auditing profession with the position of audit supervisor and above. The sample number is 234 people and the data collection tool is a Likert-scaled questionnaire. The data was analyzed using SPSS 22 software. The findings indicate that the set of soft skills examined are significantly important from the point of view of both groups of university professors and professionals. In addition, from the point of view of professionals, perceptive and decision-making skills were the most important, but from the point of view of university professors, communication skills, self-management skills and others, and perceptive and decision-making skills were equally important and Policymaking and entrepreneurship skills were ranked second in importance.

کلیدواژه‌ها English

Soft skills
Hard skills
Auditing
Accounting
Higher Education
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فصلنامه علمی کارافن، ویژه نامه 1404، دوره 22، 319-346             اسما مدایم زاده و همکاران
 
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دوره 22، ویژه نامه
علوم انسانی
پاییز 1404
صفحه 319-346

  • تاریخ دریافت 12 تیر 1402
  • تاریخ بازنگری 16 شهریور 1402
  • تاریخ پذیرش 03 مهر 1402