investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Parsian Matineh; MOHAMMADIPOUR RAHMATOLLAH; Khatamy Seyed Keyvan

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INNOVATION & CREATIVITY IN HUMAN SCIENCE Year:2018 | Volume:8 | Issue:2 Page(s): 185-208

Download Full-Text

Persian Verion

View:

1,247

Download:

Cites:

Information Journal Paper

Title

investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements

Author(s)

Parsian Matineh | MOHAMMADIPOUR RAHMATOLLAH | Khatamy Seyed Keyvan | Issue Writer Certificate

Keywords

IntelligenceQ2

spiritual intelligenceQ2

AccountingQ2

Quality of Financial StatementsQ1

Abstract

Purpose: The impact of types of Intelligence on performance in different domains has been investigated. In the meantime, spiritual Intelligence and its dimensions are an interesting topic that has recently been investigated in the field of behavioral finance and its impact on different variables. In this research, the Quality of Financial Statements is considered as a dependent variable. Therefore, the purpose of this study is to investigate the relationship between Accounting Intelligence and the Quality of Financial Statements. Design/methodology/approach: To collect theoretical foundations of information about literature explanation, the subject matter of the research has been used through library and documentary studies. To obtain the required information, in order to collect the research hypotheses, data was collected for the variables in addition to the questionnaire of the codal site. The hypothesis testing method in this study is using structural equations using Smart-PLS software. Findings: The hypothesis test showed that there is a significant relationship between the spiritual Intelligence of accountants and the Quality of Financial Statements. Also, there is a significant relationship between consciousness, internal orientation, meaning and concept, truth and honesty, and the integrity and integrity of accountants with the Quality of Financial Statements. There is no significant relationship between goodness and the existence and character of accountants with the Quality of Financial Statements. Conclusion: According to the findings, it can be concluded that the dimensions of spiritual Intelligence in accountants affect the Quality of Financial Statements, which requires that corporate managers, through innovation and innovation, enhance the dimensions of spiritual Intelligence that can be matched in line with Improved Quality of Financial Statements.

Cites

No record.

References

No record.

Cite

APA: Copy

Parsian, Matineh, MOHAMMADIPOUR, RAHMATOLLAH, & Khatamy, Seyed Keyvan. (2018). investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements. INNOVATION & CREATIVITY IN HUMAN SCIENCE, 8(2 ), 185-208. SID. https://sid.ir/paper/223382/en

Vancouver: Copy

Parsian Matineh, MOHAMMADIPOUR RAHMATOLLAH, Khatamy Seyed Keyvan. investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements. INNOVATION & CREATIVITY IN HUMAN SCIENCE[Internet]. 2018;8(2 ):185-208. Available from: https://sid.ir/paper/223382/en

IEEE: Copy

Matineh Parsian, RAHMATOLLAH MOHAMMADIPOUR, and Seyed Keyvan Khatamy, “investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements,” INNOVATION & CREATIVITY IN HUMAN SCIENCE, vol. 8, no. 2 , pp. 185–208, 2018, [Online]. Available: https://sid.ir/paper/223382/en

Related Journal Papers