پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 640 |
| تعداد مقالات | 9,346 |
| تعداد مشاهده مقاله | 67,981,159 |
| تعداد دریافت فایل اصل مقاله | 26,208,142 |
Modeling the determinants of spiritual capital in companies based on the grounded theory and structural equation modeling (SEM) | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 11، دوره 15، شماره 10، دی 2024، صفحه 131-141 اصل مقاله (499.89 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.29793.4262 | ||
| نویسندگان | ||
| Nasrollah Amoozesh؛ Abdolreza Mohseni* ؛ Mostafa Ghasemi | ||
| Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran | ||
| تاریخ دریافت: 10 آبان 1401، تاریخ بازنگری: 18 بهمن 1401، تاریخ پذیرش: 27 بهمن 1401 | ||
| چکیده | ||
| The study of financial crises and scandals of recent years indicates that accountants have caused the creation of companies that have lost their spiritual nature by paying too much attention to profit maximization. Accounting has links with capitalism, materialism, individualism, and secularism values as causes of accounting scandals but studies indicate that, despite these issues, accounting has spiritual values such as honesty, responsibility, and accountability, and it is necessary to improve spiritual capital to prevent accounting and financial crises. Therefore, the present research aims to develop a model for measuring and improving the spiritual capital of companies. The research was conducted using the grounded theory in qualitative and quantitative phases. In the qualitative phase, the statistical population consisted of professional and academic experts in accounting and finance, and finally, 18 experts were interviewed using the purposive snowball sampling method. Thereafter, several codes were used according to the results of semi-structured interviews with experts, and the conceptual model of the research was developed after categorizing them. In the quantitative phase, a questionnaire was developed and given to 335 participants using Cochran's sampling method according to the indices and components. The collected data were analyzed using the PLS-SEM (structural equation modeling). The findings of the quantitative phase indicated that the model of extracted elements, consisting of causal conditions ($n=4$), axial conditions ($n=6$), contextual conditions (3), interfering conditions (2), strategic conditions ($n=4$), and consequences ($n=5$) as the main indices, had a good fit. | ||
| کلیدواژه‌ها | ||
| Spiritual capital؛ Spiritual values؛ Grounded Theory (GT) | ||
| مراجع | ||
|
[1] B. Antonius, Nurani Suku buna Spiritual Capital Dalam Pembangunan, Diss. Doktor Studi Pembangunan Program Pascasarjana, Universitas Kristen Satya Wacana, 2011. [2] A. Khademi Moghadam, R. Makvandi, and M. Ratajczak-Mrozek, Investigating the relationship between spiritual capital and job performance with organizational citizenship behaviors in employees (evidence from Iran), Cogent Bus. Manag. 1 (2019), no. 6, [3] F. Badakhshani, Spiritual Capital and its Effect on Organizational Performance, Tehran: Mehraban Nashr Publications, 2015. [4] N.W.N. Budiasni, N.M.S. Ayuni, and N.K.A. Trisnadewi, The implementation of spiritual capital Saab Mote Craftsmen: Study of the Hindu teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng), Int. J. Soc. Sci. Bus. 3 (2019), no. 3, 336–340. [5] M. Chanda and A. Chanda, Spiritual Revival and Management Practices: Modern Approach to Management, Science and Spirituality for a Sustainable World: Emerging Research and Opportunities 2019, pp. 98–113. [6] H.H. Friedman, J.A. Lynch and P.J. Herskovitz, Using a comprehensive multi-modal approach to teach values and ethics, SS Int. J. Bus. Manag. Res. 3 (2013), no. 2, 124–143. [7] M. Gharib, K. Allil, D. Omar, and M. Satouf, Impact of sustainable development on financial performance, Int. J. Manag. Appl. Sci. 4 (2018), no. 10, 22–26. [8] M. Gupta, M. Guide Singh, and V. Guide Kumar, Spirituality at workplace and its relationship with job satisfaction: A study on public and private insurance sector in Punjab, J. Bus. Ethics 122 (2013), no. 1. [9] K. Holland, Is it time to retrain b-schools?, New York Times, Sunday Business, 2009, 1–2. [10] C.L. Jurkiewicz and R.A. Giacalone, A values framework for measuring the impact of workplace spirituality on organizational performance, J. Bus. Ethics 49 (2004), no. 2, 129–142. [11] R.W. Kolodinsky, R.A. Giacalone, and C.L. Jurkiewicz, Workplace values and outcomes: Exploring personal, organizational, and interactive workplace spirituality, J. Bus. Ethics 81 (2008), no. 2, 465–480. [12] M. Korn, Columbia's business dean on disclosure, Leading, Ethics (2011), Retrieved from: https://www.wsj.com/articles/SB1000142405270230336580457642997425. [13] A. Liu, Measuring Spiritual Capital as a Latent Variable, The RM Institute, USA. Also Available at: http://www.researchmethods.org/MeasuringSpCapial (2008). [14] K. Mangan, Agents of Fortune, Chronicle of Higher Education, 2006, A14 - A16. [15] B. Nadeak, L. Naibaho, E. Sormin, and C.P. Juwita, Healthy work culture stimulate performance, Indian J. Public Health Res. Dev. 10 (2019), no. 6, 1385. [16] S.H. Naslmousavi and A. Jahanzeb, The effect of spiritual capital of individuals on independent auditor’s opinion: evidences from Iranian auditors, Asian J. Bus. Ethics 6 (2017), n 131–152. [17] M.J. Neubert, S.W. Bradley, R. Ardianti, and E.M. Simiyu, The role of spiritual capital in innovation and performance: Evidence from developing economies, Entrepreneur. Theory Practice 41 (2017), no. 4, 621–640. [18] S. Pandey, Impact of spiritual capital on work motivation among employees: an exploratory study, Int. J. Sci. Consci. 2 (2016), no. 3, 42–52. [19] J.B. Suh, H.S. Shim, and M. Button, Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control, Int. J. Law Crime Justice 53 (2018), 46–55. [20] M. Yusuf, Effects of spiritual capital on Muslim economy: The case of Malaysia, Res. Human. Soc. Sci. (2011), no. 1, 23–41. | ||
|
آمار تعداد مشاهده مقاله: 2,755 تعداد دریافت فایل اصل مقاله: 571 |
||