Does Mental Well-Being Affect Auditor’s Knowledge Sharing?Examining the Mediating Roles of Occupational Attitudes

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 21 فروردین 1402   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.81243.1300

نویسنده

nazanin bashirimanesh^*

Assistant Professor. Faculty of management, economic& accounting, payame noor University, Tehran, Iran([e-mail])

چکیده

Subject and purpose: This paper examins relationship between mental well-being and knowledge sharing among independent auditors in Iran. It also determines the mediating role of occupational attitudes in relationship between mental well-being and knowledge sharing.

Methodology: The current research is practical in terms of its purpose and is considered part of correlational descriptive research in terms of its nature .sample include 357 senior supervisors, supervisors, and senior auditors working in audit institutions that are members of the Chartered Accountants' Society in Iran. The extant study was implemented in 2022. The research hypotheses were tested using the structural equation method and SmartPLS software.

Findings:The results showed that mental well-being directly affects knowledge sharing and occupational attitudes. High mental well-being in auditors is a sign of their mental health, which leads to improved occupational attitudes and increases willingness to share knowledge. Also, mental well-being through occupational attitudes has significantly impacted knowledge sharing.

Conclusions: independent auditors with positive attitudes toward life have a more collaborative spirit and are more willing to share knowledge.So, mental well-being among independent auditors by influencing occupational attitudes has a significant impact on knowledge sharing with colleagues.

کلیدواژه‌ها

occupational attitude؛ knowledge sharing؛ mental well-being