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Effect of Mental Health on Behavioral Inhibition and Professional Judgment of Certified Accountants with an Emphasis on Conflict Theory
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Auob Jahanian    , Mohammad Reza Pourali * , Mehdi Maranjori , Yousef Taghiporiyani |
| Associate Professor of Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran. , pourali@iauc.ac.ir |
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Abstract: (948 Views) |
Background & objective: The present research has investigated the impact of mental health on the behavioral inhibition and professional judgment of certified accountants with an emphasis on conflict theory.
Methods: In this descriptive-survey research, using Morgan's table, 306 official accountants working in the audit organization and audit institutes of Tehran in 1400, were selected as a sample by a simple random method. To collect data, standard questionnaires including Goldberg and Hiller's mental health, Goldstone and Parker's behavioral inhibition, Knapp, Gul et al.'s professional judgment, and Vahabzadeh's conflict were used. Structural equation model and SMART PLS3 software were used for data analysis.
Results: The research results indicate that the mental health of certified accountants has a negative effect on the conflict between them and the employer and a positive effect on behavioral inhibition and professional judgment of certified accountants. Their behavioral inhibition has a positive effect on professional judgment and a negative effect on the conflict between them and the managers of the receiving companies. Behavioral inhibition and professional judgment of certified accountants play a mediating role in influencing mental health on the conflict between them and the employer. Also, the professional judgment of certified accountants has a mediating role in influencing behavioral inhibition on the conflict between them and business owners.
Conclusion: According to the obtained results, people with higher mental health and stronger behavioral inhibition ability can make more professional judgments and reduce conflicts with others by using their abilities and mental health and managing their behavior. Resolving conflicts will be more successful.
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Article number: 5 |
| Keywords: Mental Health, Behavioral Inhibition, Professional Judgment, Conflict Theory |
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Full-Text [PDF 626 kb]
(393 Downloads)
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Type of Study: article |
Subject:
Psychology-psychiatry
Received: 2022/12/26 | Accepted: 2023/05/17 | Published: 2023/06/16
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