خلاصة:
The aim of this research is studying the direct effect of Proactive Personality on auditors' Organizational Identification, and examining of the indirect relationship through the mediating role of Work Engagement. The statistical sample of research includes 225 auditors in auditing firms listed in Iranian Association of Certified Public Accountants in 2021, who were selected by the non-probabilistic method of available sample. Theoretical foundations of research were collected through library studies and the data collection method is a questionnaire survey. The hypotheses are examined based on the Path analysis method by Lisrel software. In order to investigate the indirect effect of the mediator variable in this study, the Sobel test was used. The results of research showed Proactive Personality of auditors has a significant positive effect on Organizational Identification and their Work engagement. Auditors' Work engagement also has a significant positive effect on their Organizational Identification. In addition, the results show using the Sobel test that Work engagement plays a complete mediating role in the impact of Proactive Personality of auditors on Organizational Identification. According to the results, it can be said that Proactive Personality leads to Work engagement in auditors, which in itself will affect their Organizational Identification. Therefore, the results of this study can help auditing firms to hire qualified people and also evaluate their current employees by considering their personality characteristics and encourage them to align with the interests of the firm.
ملخص الجهاز:
6. 5 : Research Article Journal of Value and Behavioral Accounting - Seventh Year, Issue 14, Autumn and Winter 2022, Pages 253-286 The mediating role of job commitment in the relationship between proactive personality traits and auditors' organizational identity Arya Aminpour Hassan Keyadeh 1, Mehdi Moradzadehfard 2*, Azam Shokri Cheshme Sabzi 3 4 Seyyed Hossein Hosseini Received Date: 2022/01/05 Accepted Date: 2022/04/29 Abstract The purpose of this study is to investigate the direct effect of proactive personality traits on the organizational identity of auditors and to examine this relationship indirectly through the mediating role of job commitment.
To 1 1 Organizational Identification 2 Personality Characteristics 3 Work Engagement 4 Proactive Personality 256 Value and Behavioral Accounting Biannual, Year 7, Issue 14, Autumn and Winter 2022 According to Kahn (1992) in work engagement, organization members improve their actions and activities in performing job roles through investment and expenditure of personal energies in physical, cognitive, and emotional work and duties.
Employees with such characteristics may, on one hand, increase their energy investment in work, which is the concept of increasing work engagement (Bateman and Crant, 1993), and on the other hand, according to the claim of Villiers and Herbach (2015), the consequences of proactive personality traits are a factor that stimulates positive feelings and emotions in auditors and, from this perspective, steers them toward the goals of the institution.
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