ﺗﺄﺛﯿﺮ ﺧﻮدﺗﻮﺳﻌﻪ اي ﺑﺮ ارﺗﻘﺎي ﻣﻬﺎرت ﺣﺴﺎﺑﺪاران ﺑﺎ ﻧﻘﺶ ﻣﯿﺎﻧﺠﯽ ﺳﺮﻣﺎﯾﮥ ﻓﮑﺮي

The Effect of Self-Development on Improving the Skill of Accountants with the Mediating Role of Intellectual Capital

اﻣﺮوزه ﺧﻮدﺗﻮﺳﻌﻪ اي ﻣﻨﺎﺑﻊ اﻧﺴﺎﻧﯽ ﻋﺎﻣﻠﯽ ﮐﻠﯿﺪي در ﻣﻮﻓﻘﯿﺖ ﺳﺎزﻣﺎن ﻫﺎ ﻣﯽ ﺑﺎﺷﺪ ﭼﺮا ﮐﻪ ﻧﯿﺮوي اﻧﺴﺎﻧﯽ ﺧﻮدﺗﻮﺳﻌﻪ ﮔﺮ ﻧـﻪ ﺗﻨﻬـ ﺎ ﺑـ ﺎ ﺗﻮﺳﻌﻪ و ﺗﻌﺎﻟﯽ ﺧﻮﯾﺶ ﺑﺮ ﻣﻬﺎرت ﻫﺎﯾﺶ ﻣﯽ اﻓﺰاﯾﺪ ﺑﻠﮑﻪ زﻣﯿﻨﮥ رﺷﺪ و ﭘﯿﺸﺮﻓﺖ ﺳﺎزﻣﺎن را از ﻧﻈﺮ ﺳﺮﻣﺎﯾﮥ ﻓﮑﺮي ﻧﯿﺰ ﻓﺮاﻫﻢ ﻣـﯽ ﮐﻨـﺪ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻧﻘﺶ ﺗﻌﯿﯿﻦ ﮐﻨﻨﺪه اي ﮐﻪ ﺣﺴﺎﺑﺪاران ﺑﻪ ﻋﻨﻮان ﻣﻬﻤﺘﺮﯾﻦ ﻣﻨﺎﺑﻊ اﻧﺴﺎﻧﯽ در ﻣﻮﻓﻘﯿﺖ ﯾﺎ ﺷﮑﺴﺖ ﺳﺎزﻣﺎن ﻫﺎ در ﻋﺮﺻﮥ ﻣـﺎﻟﯽ و اﻗﺘﺼﺎدي دارﻧﺪ، اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺧﻮدﺗﻮﺳﻌﻪ اي ﺑـﺮ ارﺗﻘـﺎي ﻣﻬـﺎرت ﺣﺴـﺎﺑﺪاران ﺑـ ﺎ ﻧﻘـﺶ ﻣﯿـﺎﻧﺠﯽ ﺳـﺮﻣﺎﯾ ﮥ ﻓﮑـﺮي ﻣﯽ ﭘﺮدازد. ﭘﮋوﻫﺶ ﺣﺎﺿﺮ از ﻟﺤﺎظ ﻫﺪف، ﮐﺎرﺑﺮدي و از ﻧﻈﺮ ﻣﺎﻫﯿﺖ ﺗﻮﺻﯿﻔﯽ-ﭘﯿﻤﺎﯾﺸﯽ اﺳﺖ. ﺟﺎﻣﻌﮥ آﻣﺎري، ﺣﺴﺎﺑﺪاران ﺷـﺎﻏﻞ در ﺑﺨﺶ ﺧﺼﻮﺻﯽ اﺳﺘﺎن ﮔﻠﺴﺘﺎن ﻣﺸﺘﻤﻞ ﺑﺮ 198 ﻧﻔﺮ ﺑﻮده اﺳﺖ و روش ﻧﻤﻮﻧـﻪ ﮔﯿـﺮي ﺑـﻪ ﺻـﻮرت در دﺳـﺘﺮس ﻣـﯽ ﺑﺎﺷـﺪ . ﺟﻬـﺖ ﺟﻤﻊ آوري اﻃﻼﻋﺎت از ﭘﺮﺳﺶ ﻧﺎﻣﮥ اﺳﺘﺎﻧﺪارد و ﺑﺮاي آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎي ﭘﮋوﻫﺶ از روش ﻣﺪل ﺳﺎزي ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري و ﺗﺠﺰﯾـﻪ و ﺗﺤﻠﯿﻞ ﻣﺴﯿﺮ در ﻧﺮم اﻓﺰار PLS اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪ ﻫﺎ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﺧﻮدﺗﻮﺳﻌﻪ اي ﻫﻢ ﺑﻪ ﺻـﻮرت ﻣﺴـﺘﻘﯿﻢ و ﻫـﻢ ﺑـﻪ ﻃـﻮر ﻏﯿﺮﻣﺴﺘﻘﯿﻢ و از ﻃﺮﯾﻖ ﺳﺮﻣﺎﯾﮥ ﻓﮑﺮي ﺑﺮ ارﺗﻘﺎي ﻣﻬﺎرت ﺣﺴﺎﺑﺪاران ﺗﺄﺛﯿﺮ دارد و ﺑﯿﺎﻧﮕﺮ آن اﺳﺖ ﮐﻪ ﺑﻪ ﮐﺎرﮔﯿﺮي اﺑﺰار ﺧﻮدﺗﻮﺳﻌﻪ اي ﻧﻪ ﺗﻨﻬﺎ ﻣﻮﺟﺐ اﻓﺰاﯾﺶ ﺳﻄﺢ ﺳﺮﻣﺎﯾﮥ ﻓﮑﺮي ﻣﯽ ﺷﻮد ﺑﻠﮑﻪ ارﺗﻘﺎي ﻣﻬﺎرت ﺣﺴﺎﺑﺪاران را ﻧﯿﺰ ﺑﻪ دﻧﺒﺎل ﺧﻮاﻫﺪ داﺷﺖ.

Nowadays self-development of human resource is a key factor in organizations success that’s why man power of self-developer not only augments its skills with own expansion and elevation, but also provides growth and progress of organization from intellectual capital point of view. According to determinative role that accountants contain most important man power in success or failure of organizations in economic and financial condition. This research studies the effect of self-development on improving the skill of accountants with the mediating role of intellectual capital. Current research is applied, descriptive and with deductive-inductive approach. The statistical population is employed accountants in the private sector of Golestan province, that included 198 individuals and the sample is selected based on available sampling. Standard questionnaire is used for collecting data and for examining the research hypotheses the structural equations and path analysis using PLS software is incorporated. Findings show that self-development affects directly and indirectly on promotion of accountants' skill through intellectual capital and it explains that utilization of self-development implements not only cause to increase intellectual capital level, but also it leads to skill promotion of accountants because of intellectual capital.