مستوى اجهاد الوظيفة المحاسبية وعلاقتها بالمتغيرات الديموغرافية لدى محاسبي المصارف التجارية في ليبيا

المؤلفون

  • د. مفتاح سالم أبو غالية أستاذ مساعد، قسم المحاسبة، كلية الاقتصاد، جامعة المرقب، الخمس، ليبيا
  • د. علي عبد الله علي النعاس أستاذ مساعد، قسم المحاسبة، كلية الاقتصاد، الجامعة الأسمرية الإسلامية، زليتن، ليبيا

DOI:

https://doi.org/10.37375/esj.v9i2.4388

الملخص

تهدف هذه الدراسة إلى معرفة مستوى عوامل اجهاد الوظيفة المحاسبية وفهم علاقتها بالمتغيرات الديموغرافية لدى محاسبي المصارف التجارية في ليبيا. حيث حددت هذه الدراسة خمسة عوامل للإجهاد تتعلق بالوظيفة المحاسبية وهي غموض وصراع الدور والعبء الكمي والنوعي للدور وقلق التطور الوظيفي، وكذلك حددت أربع متغيرات ديمغرافية (الجنس والعمر والمؤهل العلمي والخبرة المهنية) للمحاسبين. ولتحقيق هدف الدراسة تم صياغة أربعة فرضيات رئيسة وفقًا لعدد المتغيرات الديموغرافية للمحاسبين. وبعد التأكد من اعتدالية البيانات، تم استخدام الاختبارات الإحصائية البارامترية، وهي اختبار T للعينات المستقلة واختبار تحليل التباين أحادي الاتجاه (ANOVA). وتوصلت نتائج هذه الدراسة إلى أنه في الأغلب لا توجد فروق في الشعور بإجهاد الوظيفة المحاسبية  بين المحاسبين تعزى للمتغيرات الديمغرافية، مع وجود بعض الاستثناءات القليلة التي أيدت وجود فروقات معنوية لعوامل الإجهاد الوظيفي تعزى لهذه المتغيرات، مثل أن الذكور يشعرون بإجهاد العبء الكمي للوظيفة المحاسبية أكثر من الإناث، وكذلك توجد فروق في الشعور بإجهاد العبء الكمي يعزى للعمر، وتوجد فروق في الشعور بإجهاد صراع الدور يعزى للمؤهل العلمي، كما توجد فروق في الشعور بإجهاد غموض الدور يعزى لخبرة المحاسب في المصارف الليبية.

 

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التنزيلات

منشور

2026-10-01

كيفية الاقتباس

مستوى اجهاد الوظيفة المحاسبية وعلاقتها بالمتغيرات الديموغرافية لدى محاسبي المصارف التجارية في ليبيا. (2026). مجلة الدراسات الاقتصادية, 9(2), 186-171. https://doi.org/10.37375/esj.v9i2.4388