چکیده:
اضطراب حسابداری، ترس دانشجویان از رشته حسابداری از نظر توانایی درک اصطلاحات و مفاهیم حسابداری و همچنین توانایی تفسیر، تجزیه و تحلیل و انتقال اطلاعات مالی به تصمیمگیرندگان است. طبق نظریه آیزنک، اضطراب، ویژگى و خصیصهای شخصیتى است که از ساختار شخصیتى و شناختى فرد نشأت میگیرد. در میان عوامل به وجود آورنده اضطراب، استرسهای شغلی نقشی بارز را ایفا مینمایند، لذا با توجه به اهمیت سلامت روانی دانشجویان که شیوع اختلالات و بیماریهای مربوط به آن در بین دانشجویان در حال افزایش است، این پژوهش با هدف بررسی اثر ویژگیهای شخصیتی و سازگاریروانشناختی بر اضطراب حسابداری دانشجویان رشته حسابداری دانشگاههای استان گلستان انجام شد. یافتههای پژوهش بر اساس تحلیل163 پرسشنامه دریافت شده، شامل پرسشنامه شخصیت نئو (1985)، اضطراب دومان (2015) و سازگاریروانشناختی بیکر و سیریاک (1989) در سال 1400 و مبتنی بر مدلسازی ساختاری بوده است. نتایج بدست آمده نشان میدهد که ویژگیهای شخصیتی بر اضطراب حسابداری دانشجویان تأثیر مستقیم داشت و همچنین با اضافه شدن متغیر میانجی سازگاریروانشناختی، تأثیر همچنان معنیدار بود. بنابراین ویژگیهای شخصیتی مانند روانرنجوری و برونگرایی بر اضطراب حسابداری دانشجویان تأثیر مثبت و معنیدار و همچنین پنج عامل شخصیتی روانرنجوری، برونگرایی، سازگاری، گشودگی و وجدانی بودن بر سازگاریروانشناختی دانشگاهی تأثیر مثبت و معنیدار داشتند. ویژگیهای شخصیتی از طریق سازگاری روانشناختی بر اضطراب حسابداری تأثیر غیرمستقیم داشت. در تبیین این یافتهها میتوان چنین بیان کرد که دانشجویان حسابداری با ویژگی شخصیتی برونگرایی براساس محتوای دروس دانشگاهی خود به فرایندهای تشویقی حساسیت بالایی نشان میدهند و لذا میتوانند اضطراب بالایی را تجربه نمایند.
Accounting anxiety is the fear of accounting students in terms of the ability to understand accounting terms and concepts, as well as the ability to interpret, analyze and transfer financial information to decision makers. According to Eysenck's theory, anxiety is a personality trait that originates from the personality and cognitive structure of a person. Among the factors causing anxiety, occupational stress plays a prominent role, and accounting students suffer from occupational stress and anxiety due to the importance of their duties. The concept of anxiety is explained in two ways: permanent and temporary anxiety. The first concept depends on personality characteristics and is described as individual differences in the perception of threat, and the second concept is temporary and its intensity varies over time, and the level of anxiety of people can be affected by environmental factors such as parents, friends and teachers. They are considered one of the important strata of the society because of their important role in the future of the country. Studies show the frequency of mental disorders such as stress, anxiety and depression among students. High levels of stress, anxiety, and depression can have negative effects on health, quality of life, academic progress, and the level of students' readiness to accept their professional role, which is important to pay attention to and its consequences, as well as adopting appropriate strategies to get rid of it. has a special Since the community of accounting students constitutes a significant part of the student population and is increasing every year, the importance of the mental health of these students is becoming more and more clear. In the meantime, it is important and vital to pay attention to this group of students who will be responsible for the financial health of society in the future. Therefore, according to the importance of mental health of students, the prevalence of disorders and diseases related to it is increasing among students, adaptation, successive adaptation to changes and establishing a relationship between oneself and the environment in a way that maximizes self-improvement along with social well-being, at the same time Make it possible to comply with foreign facts. Adaptability means recognizing the fact that each person should pursue his goals according to cultural and social frameworks. When a person's physical and mental balance is disturbed in such a way that it gives him an unpleasant state, and in order to create balance, he needs to use internal forces and external support and solve the problem in his own favor, it is said that the adaptation process has taken place. This research was conducted with the aim of investigating the effect of personality traits and psychological adjustment on accounting anxiety of accounting students.The findings of the research are based on the analysis of 163 questionnaires received, including Neo's personality questionnaire (1985), Duman's anxiety questionnaire (2015) and Baker and Siriak's psychological adjustment (1989) among accounting students of Golestan province universities in the year 1400 and based on structural modeling that is done by software PLS has been done. The findings indicate the confirmation of divergent and convergent validity and composite reliability of the constructs of variables and items of the questionnaire. . Considering that the appropriate value for the average extracted variance is 0.4, and this criterion has adopted an average appropriate value of 0.8 for the variables of latants, which indicates the appropriate convergent validity of the model, as well as to check the overall fit of the model from the criterion of goodness. The fit is used, and three values of 0.01, 0.25 and 0.36 are introduced as weak, medium and strong values for the goodness of fit criterion. Considering that the value obtained for the research model is 0.581, it indicates the appropriate fit of the model. The results of the first hypothesis test of the research show that personality traits have a significant effect on students' accounting anxiety. Five basic personality factors (neuroticism, extroversion, adaptability, openness, conscientiousness) were used to evaluate personality traits. Therefore, in explaining this finding, it can be said that accounting students with extroversion personality traits show a high sensitivity to motivational processes based on the content of their academic courses. and therefore they can experience high anxiety. The results of the first hypothesis indicate that accounting anxiety is a personality trait that originates from the individual's personality and cognitive structure.The results of the second hypothesis test show that personality traits have a significant effect on academic psychological adjustment. Five personality factors of neuroticism, extroversion, adaptability, openness, and conscientiousness have a positive and significant effect on psychological adjustment. According to past researches, the relationship between extroversion, adaptability, openness, and conscientiousness factors has been found on psychological adaptability.The obtained results show that personality traits had a direct effect on students' accounting anxiety and also with the addition of the mediating variable of psychological adjustment, the effect was still significant. Therefore, personality traits such as neuroticism and extroversion had a positive and significant effect on students' accounting anxiety, and five personality factors of neuroticism, extroversion, adaptability, openness, and conscientiousness had a positive and significant effect on academic psychological adjustment. Personality traits had an indirect effect on accounting anxiety through psychological adjustment. In explaining these findings, it can be stated that accounting students with extroverted personality traits show high sensitivity to motivational processes based on the content of their university courses and therefore can experience high anxiety. students and that stress, anxiety and depression cause problems in the personal and academic life of students, it can fill the gap in the literature and the result of such a study can be used as a preliminary basis for further investigations as well as the design of more interdisciplinary researches in the fields of accounting and psychology. The results of this research should be used at the national level and with the mixed research method. It is suggested that accounting researchers and lecturers, educational planners, should have special trainings in order to reduce the anxiety of accounting students during their studies and the stages of entering the profession. Educational planners and accounting researchers and professors should be aware that if they refuse to overcome the anxiety related to accounting education and fail to help students overcome accounting anxiety, the business world