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

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 7، شماره 4 - شماره پیاپی 25، اسفند 2023، صفحه 93-107   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.43716.1300

نویسنده

Nazanin Bashirimanesh^*

Faculty of Management, Economics & Accounting, Payame Noor University, Tehran, Iran

چکیده

This paper examines the relationship between mental well-being and knowledge sharing among independent auditors in Iran. It also determines the mediating effect of occupational attitudes on the relationship between mental well-being and knowledge sharing. The current research is practical in terms of its purpose and is considered part of correlational descriptive research in terms of its nature; the sample includes 357 auditors who have been selected using the simple random sampling method. The extant study was implemented in 2022. The research hypotheses were tested using the structural equation modeling method and SmartPLS software. 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 significantly impacts knowledge sharing. Independent auditors with positive attitudes toward life are more collaborative and willing to share knowledge. Thus, by influencing occupational attitudes, mental well-being among independent auditors impacts knowledge sharing with colleagues.

کلیدواژه‌ها

Occupational Attitude؛ Knowledge Sharing؛ Mental Well-being

مراجع

1. Akram, T., Lei, S., Hussain, S. T., Haider, M. J., & Akram, M. W. (2016). Does relational leadership generate organizational social capital? A case of exploring the effect of relational leadership on organizational social capital in China. Future Business Journal, 2(2), pp. 116-126. https://doi.org/10.1016/j.fbj.2016.06.001
2. Albawwat, I.E. (2022).Tacit knowledge sharing in small audit firms and audit quality inputs: the antecedent effect of auditors’ social capital. Journal of Knowledge Management. 26(9): pp. 2333-2353. https://doi.org/10.1108/JKM-02-2021-0113
3. Alvani, S. M., & Lorestani, E. (2015). Study of Job Attitude Effect on Knowledge Sharing with Regard to Organizational Citizenship Behavior in Ghvamin Bank. Journal of Development & Evolution Management, 7(20), 1-10. (In Persian)
4. Arad, H., Moshashaee, S. M., & Bayanfar, F. (2022). Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment. Accounting and Auditing Review, 29(1), 1-25. (In Persian) https://doi.org 10.22059/acctgrev.2022.323790.1008555
5. Azimi, H., Gudarzi, G., Ansari, M. I., Piraish, R. and Abdi Zarin, S. (2018). Designing a questionnaire to measure the occupational and organizational attitude of government employees; Case study: 80 government organizations in the center of Zanjan province. Strategic Management Thought. 5(1). pp. 169-200. (In Persian) https://doi.org
10.30497/smt.2011.154
6. Buka, M. (2005). The job attitude differences among public and private school teachers in Albania, Master's thesis, Middle East Technical University, Çankaya/Ankara, Türkiye
7. Cohen, W. M., & Levinthal, D. A. (1990). Absorptive Capacity: A New Perspective on Learning and Innovation. Administrative Science Quarterly, 35(1), pp. 128-152. https://doi.org/10.2307/2393553
8. Curtis, M.B. and Taylor, E.Z. (2018). Developmental mentoring, affective organizational commitment, and knowledge sharing in public accounting firms, Journal of Knowledge Management, 22(1), pp. 142-161. https://doi.org/10.1108/JKM-03-2017-0097
9. Diener, E., & Biswas-Diener, R. (2003). Findings on subjective well-being and their implications for empowerment. In Workshop on “Measuring Empowerment: Cross-Disciplinary Perspectives”, World Bank, Washington DC.
https://doi.org/10.1002/9780470939338.ch40
10. Duh, R.R., Knechel, W.R. and Lin, C.C. (2020). The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency . Auditing: A Journal of Practice & Theory, 39(2), pp. 51-79. https://doi.org/10.2308/ajpt-52597
11. Galinha, I. C., & Pais-Ribeiro, J. L. (2012). Cognitive, affective and contextual predictors of subjective well-being. International Journal of Wellbeing, 2(1), pp. 34-34. https://dx.doi.org/10.5502/ijw.v2i1.3
12. Gholipour, A., Pourezzat, A. A., & mohammadi, F. (2011). Explanation of Intra organizational and Extra organizational Construction of Organizational Identity in Public Organizations. Journal of Public Administration, 3(7), pp. 149-166. (In Persian) https://doi.org/20.1001.1.20085877.1390.3.7.9.0
13. Gupta, B., Dasgupta, S., Gupta, A., (2008). Adoption of ICT in a government organization in a developing country: An empirical study. Journal of Strategic Information Systems, 17(2), pp. 140–154. https://doi.org/10.1016/j.jsis.2007.12.004
14. Hair, J.F., Risher, J.J., Sarstedt, M. and Ringle, C.M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), pp. 2-24. https://doi.org/10.1108/EBR-11-2018-0203
15. Hou, H. T., Sung, Y. T., & Chang, K. E. (2009). Exploring the behavioral patterns of an online knowledge-sharing discussion activity among teachers with problem-solving strategy. Teaching and Teacher Education, 25(1), pp. 101-108.
https://doi.org/10.1016/j.tate.2008.07.006
16. Huang, S. M., Wei, C. W., Yu, P. T., & Kuo, T.Y. (2004). An empirical investigation on learners’ acceptance of e-learning for public unemployment vocational training. International Journal of Innovation and Learning, 3(2), pp. 174-185.
https://doi.org/10.1504/IJIL.2006.008419
17. Huber, G. P. (1991). Organizational learning: The contributing processes and the literatures. Organization Science, 2(1), pp. 88-115. https://doi.org/10.1287/orsc.2.1.88
18. Kajavi,S.A & kermani. A.(2021). Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach. Financial Accounting and Auditing Research, 13(50), pp. 1-32. (In Persian)
19. Keyes, C. L. M, & Magyar-Moe, J. L. (2003). The measurement and utility of adult subjective well-being. Washington DC: American Psychological Association, Washington, pp. 411-425. https://doi.org/10.1037/10612-026
20. Khodabakhshian Naeni, M., Arab Salehi, M., Khoshakhlagh, H., & Jamshidian, A. (2022). The Impact of Psychological Dimensions of Financial Managers on Financial Reporting Quality. Iranian Journal of Accounting, Auditing and Finance, 6(1), pp. 67-75. (In Persian) https://doi.org 10.22067/ijaaf.2022.41542
21. Kim, B. P. (2010). Work family conflict and its job consequences: From attitudes to behaviors to the bottom-line, (Doctoral dissertation, Virginia Tech). Blacksburg, United States 22. Kim, C. Y. (2021). Psychological well-being, knowledge management behavior and performance: the moderating role of leader-member exchange. Frontiers in Psychology,
12(2021), PP. 566516. https://doi.org/10.3389/fpsyg.2021.566516
23. Maarif, F. & Sharifi, A.N. (2022). The effect of subjective well-being on motivation at work with the mediating role of perceived organizational support. Journal of the Faculty of Health and Health Research Institute. 19(1), pp. 113-122. (In Persian)
24. Mirasadullah Lajrod, L, Alipour Darvish, Z. (2014). Organizational Factors Affecting Knowledge Sharing Within Group (Case Study: Offices of the Central Building of BSI). Educational Research Journal. 1(29), pp. 62-78. (In Persian)
25. Monnot, M. J., & Beehr, T. A. (2014). Subjective well-being at work: Disentangling source effects of stress and support on enthusiasm, contentment, and meaningfulness. Journal of Vocational Behavior, 85(2), pp. 204-218. https://doi.org/ 10.1016/j.jvb.2014.07.005
26. Moshashaei, S. M., Hashemi, S. A., & Foroughi, D. (2018). The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit. Accounting and Auditing Review, 25(3), pp. 415-432. (In Persian) https://doi.org/10.22059/acctgrev.2018.260636.1007921
27. Nasirpour, A., Jabbarzadeh Kangarloie, S., Bahri Sales, J., & Badavar Nahandi, Y. (2023). Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran. Iranian Journal of Accounting, Auditing and Finance, 7(2), pp. 61-81. (In Persian) https://doi.org/10.22067/ijaaf.2023.42476.1144
28. Nikzad Ghadikolaee, M., Foroghi, D., & Amiri, H. (2020). The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs. Accounting and Auditing Review, 27(3), pp. 429-453. (In Persian) https://doi.org/10.22059/acctgrev.2020.301925.1008374
29. Rodgers, W., Mubako, G. N., & Hall, L. (2017). Knowledge management: The effect of knowledge transfer on professional skepticism in audit engagement planning. Computers in Human Behavior, 70, pp. 564-574. https://doi.org/10.1016/j.chb.2016.12.069
30. Sohrabi, A., Yazdkhasty, A., & Sadeqi-arani, Z. (2021). The effect of individual factors on knowledge sharing in the organization: Meta-analysis of Iranian studies. Scientific Journal of Strategic Management of Organizational Knowledge, 3(11), pp. 1-44. (In Persian) https://doi.org/10.22091/stim.2020.6173.1471
31. Talebkhah, Z. (2020). The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness. Iranian Journal of Accounting, Auditing and Finance, 4(1), pp. 99-112. (In Persian) https://doi.org/10.22067/ijaaf.2020.63059
32. Van den Hooff, B., & de Leeuw van Weenen, F. (2004). Committed to share: commitment and CMC use as antecedents of knowledge sharing. Knowledge and Process Management, 11(1),pp. 13-24. https://doi.org/10.1108/JKM-03-2018-0199
33. Vera‐Mun˜ oz, S. C., Ho, J. L., & Chow, C. W. (2006). Enhancing knowledge sharing in public accounting firms. Accounting Horizons, 20(2), pp. 133-155. https://doi.org/10.2308/acch.2006.20.2.133
34. Wang, S., & Noe, R. A. (2010). Knowledge sharing: A review and directions for future research. Human Resource Management Review, 20(2), pp. 115-131. https://doi.org/10.1016/j.hrmr.2009.10.001
35. Wetzels, M., Odekerken-Schröder, G., & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS Quarterly, 33(1), pp. 177-195. https://doi.org/10.2307/20650284