The investigation of relationship between emotional intelligence and analytic intelligence with performance auditors
Author(s):
Abstract:
Among the issues that are largely in response to the turbulent and complex organizations to pay attention to spirituality, emotion and morality. Of its full staff, and behavior work better with the arrival of emotion and spirituality will be available to the organization. Therefore, this study examined the relationship between emotional intelligence and analysis of the aspects of meaning with the auditors performance. Research Methods is cross correlation method. The audit firms staff member of the Iranian certified public accountants. Audit sample of 299 people working in audit firms located in Tehran using simple random sampling. For data collection, a standardized questionnaire Travis Brad Barry and Jane Graves was used to measure emotional intelligence 20 questions and analytic intelligence 10 questions, 10 questions are for the auditor performance. To analyze the data equation statistical techniques structure of partial least squares approach and statistical software Excel 2014 version acetate is used. The results suggest that a positive significant relationship between emotional intelligence and analytical intelligence auditors function exists. So, the auditors have higher emotional intelligence, and intelligence analytic will be more relaxed and will act in a positive direction auditors performance will be improved.
Keywords:
Language:
Persian
Published:
Management accounting, Volume:9 Issue: 28, 2016
Pages:
39 to 52
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