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The Study On The Relations Between Competencies, Personality Types And Job Performance Of Government Auditors

Posted on:2013-09-24Degree:DoctorType:Dissertation
Country:ChinaCandidate:Y SongFull Text:PDF
GTID:1229330401973982Subject:Accounting
Abstract/Summary:PDF Full Text Request
Whether to build a clean government or an efficient government, the effectivesupervision of government auditing, which as the ‘immune system’ of nationaleconomic and social development, is indispensable. To make the government audit bean efficient supervision tool, researches today are more focus on how to excitation theaudit staff. Which makes the focus of study valuable is depending on the assumptions:people are qualified both on personality style and professional competency.Asymmetric information and incomplete information are the only two reasons occurto Moral hazard. Precisely for this reason, this paper proceed from very basic level,study on the internal relationship in professional competency of government auditor,personality style and job performance. Explore the job performance structure of auditin accordance to national economic supervision-oriented, auditing standards forpersonnel capability in accordance to qualified job performance structure; Investigatethe prediction function of auditor’s competency for job performance, the effection ofpersonality style for competency and job performance, and the endogenous drivemechanism of job performance caused by personality style and competency. All thoseissues provide theoretical supports targeted on improving job performance, to helpgovernment auditor hiring locate employer on apporabirate positon, improve thefollowing-up education direction.With regards to above mentioned aspects, this paper based on Job performancetheory, competence model theory and personality type theory, purpose oncomprehensive improving the job performance of government auditing, throughbehavioral event interview method, the key event interview method, caseanalysis,structure equation model, variance analysis and group regression, etc, focuson the compose of job performance structures of government auditor, features ofcompetency and personality style, the influence path and prediction effect for jobperformance in the reason of both one-dimensional and combination caused byfeatures of competency or personality style.The conclusions are as follows:(1)The structural model of government auditors’ job performance is composedof task performance, relationship performance and drive performance. As to establishcompetency model with thirteen factors, it includes plan implementation, accurateexpression, diligence&cautiousness, professional skills, information management,communication&coordination, systematic thinking, analysis&judgment,achievement motivations, resources integration, public relations, inheritance& innovation and sustainable development.(2)Different features of competency have different impact on job performance,partly or integrally. Among these factors, diligence&cautiousness andcommunication&coordination, professional skills have prominent prediction impacton task performance, whereas diligence&cautiousness, communication&coordination, and achievement motivations have such impact on relationshipperformance,the innovation, sustainable development and professional skills havesuch impact on drive performance. Obviously, those mechanisms have directivefunction in theory for auditing body as to how to well develop the echelonconstruction and improve the rationality of position arrangement and the pertinence offollow-up education for auditors.(3) Through the MBTI-G scale of personality type, the auditors’psychologically active pattern of perceptual thinking type can be gained. Besides, thestructure of personality type generally has notable impacts on the job performance.Among those factors, perception–intuition dimension’s personality trait hasprominent prediction impact on task performance, extroversion-introversiondimension‘s personality trait has such impact on relationship performance whereas theextroversion-introversion and judgment-perception dimension’s personality trait hassuch impact on drive performance. Such research result can provide reliable strategyof risk aversion for the auditors in the auditing body.(4)Government auditors’ competency, personality type and job performance caninfluence each other. Among those factors, plan implementation, professional skillsare the indispensable competencies to finish the task performance, diligence&cautiousness,communication&coordination are the indispensable competencies toachieve the relationship performance for various staff, and the implementation ofdrive performance has various demands on the innovations, sustainable developmentand professional skills according to different personality types. This research resultcan provide overall optimization for auditing body so that adverse selection can beavoided, and provide complement and explanation in theory for appropriately deviseincentive mechanism.
Keywords/Search Tags:Government auditors, Competency, Job performance, Personality type, Predictive effect, Mediating effect
PDF Full Text Request
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