Middle Eastern Journal of Disability Studies

fa اثربخشی درمان پذیرش و تعهد بر ابعاد بهزیستی روان‌شناختی و فرسودگی شغلی حسابداران The Effectiveness of Acceptance and Commitment Therapy on the Dimensions of Psychological Wellbeing and Job Burnout of Accountants روانشناسی Psychology مقاله پژوهشی اصیل Original Research Article چکیده زمینه و هدف: فشار روانی در حرفۀ حسابداری بر سلامت و عملکرد حسابداران تأثیر می‌گذارد؛ لذا پژوهش حاضر باهدف بررسی اثربخشی درمان پذیرش و تعهد بر ابعاد بهزیستی روان‌شناختی و فرسودگی شغلی حسابداران انجام شد. روش‌بررسی: روش پژوهش نیمه‌آزمایشی با طرح پیش‌آزمون و پس‌آزمون همراه با دو گروه آزمایش و گواه بود. جامعۀ آماری پژوهش را تمامی حسابداران شرکت‌های منطقهٔ آزاد چابهار در سال ۱۴۰۱ تشکیل دادند. از میان آن‌ها سی نفر به‌طور دردسترس به‌عنوان نمونه انتخاب شدند و به‌صورت تصادفی در گروه‌های آزمایش و گواه (هر گروه پانزده نفر) قرار گرفتند. به‌منظور جمع‌آوری داده‌ها در پیش‌آزمون از مقیاس بهزیستی روان‌شناختی ریف (ریف و کیز، ۱۹۹۵) و مقیاس فرسودگی شغلی مسلش (مسلش و جکسون، ۱۹۸۱) استفاده شد. سپس گروه آزمایش درمان مبتنی‌بر پذیرش و تعهد را طی هشت جلسۀ نوددقیقه‌ای دریافت کرد. در پایان در دو گروه پس‌آزمون اجرا شد. تحلیل داده‌ها بااستفاده از روش تحلیل کوواریانس به‌کمک نرم‌افزار آماری SPSS نسخۀ ۲۵ صورت گرفت. یافته‌ها: نتایج نشان داد، درمان مبتنی‌بر پذیرش و تعهد تأثیر معناداری بر استقلال (۰٫۰۰۱=p)، تسلط بر محیط (۰٫۰۰۱>p)، رشد شخصی (۰٫۰۰۱>p)، ارتباط مثبت با دیگران (۰٫۰۰۱>p)، هدفمندی در زندگی (۰٫۰۰۱>p)، پذیرش خود (۰٫۰۰۱>p)، خستگی عاطفی (۰٫۰۱۲=p)، شخصیت‌زدایی (۰٫۰۰۷=p) و فقدان موفقیت فردی (۰٫۰۰۱>p) حسابداران داشت. نتیجه‌گیری: براساس نتایج پژوهش، می‌توان ازطریق درمان مبتنی‌بر پذیرش و تعهد به حسابداران کمک کرد که خود و توانایی‌هایشان را بپذیرند، با دیگران روابط مثبت داشته باشند و با هدفمندی در زندگی به رشد شخصی خود کمک کنند. باتوجه‌به شرایط شغلی حسابداران این آموزش می‌تواند برای کاهش فرسودگی آن‌ها کمک‌کننده باشد. Abstract Background & Objectives: Accounting is one of the professions where accountants are exposed to psychological pressure due to its unique working conditions, which can affect their health and performance. Acceptance and commitment therapy has been used to address psychological pressure and enhance the effectiveness of the work environment, potentially increasing the wellbeing and performance of individuals within it. Job burnout is a common problem that is infrequently observed in various occupational fields. Incompatibility between personal values and the workplace is associated with job burnout. Another consequence of job burnout is a decrease in psychological wellbeing. It is a concept of positive psychology. Job burnout may lead to a decline in psychological wellbeing, posing a threat to individuals transitioning into new fields, jobs, and professions. Audit staff have the lowest psychological wellbeing. Acceptance and commitment therapy encourages individuals to change their relationship with their thoughts and senses through value–based acceptance, awareness, and action. Therefore, the purpose of this study was to investigate the effectiveness of acceptance and commitment therapy on the dimensions of psychological wellbeing and job burnout of accountants. Methods: The present study employed a quasi–experimental design with a pretest–posttest approach, featuring both experimental and control groups. The statistical population of the research included all the accountants of companies in the Chabahar Free Zone City in 2022. The research sample consisted of 30 accountants (15 participants in the experimental group and 15 participants in the control group) who were selected and randomly placed in the experimental and control groups. After coordination and agreement among the participants (due to the ethical considerations of the present study), they were randomly divided into an experimental group and a control group. It is worth noting that accountants who had at least one year of accounting experience, were employed at the time of the study, and agreed to participate in the training sessions were included in the study. Participants in the study were excluded if they missed more than two sessions. After explaining the study's objectives, the subjects participated in the treatment period. Before starting the training method, a pretest was administered to both groups, and the subjects completed the intended questionnaires. At the end of the treatment program, the two groups completed the questionnaires mentioned above again. To collect information in the pretest and posttest, the Ryffˈs Psychological Wellbeing Scale (Ryff & Keyes, 1995) and Maslach Burnout Inventory (Maslach & Jackson, 1981) were used. The experimental group received acceptance and commitment therapy for 8 90–minute sessions. At the end, a posttest was conducted for both groups. Data analysis was done by using covariance analysis in SPSS software version 25. The significance level of the tests was set at 0.05. Results: The results showed that after adjusting for the pretest score, the acceptance and commitment therapy was effective on independence (p=0.001), environmental mastery (p<0.001), autonomy (p<0.001), positive relations with others (p<0.001), purpose in life (p<0.001), self–acceptance (p<0.001), emotional exhaustion (p=0.012), depersonalization (p=0.007), and lack of personal accomplishment (p<0.001) in accountants. Therefore, it can be said that acceptance and commitment therapy was effective on the components of independence by about 36%, environmental mastery by 57%, autonomy by 49%, positive relationships with others by 42%, purpose in life by 55%, self–acceptance by 50%, emotional exhaustion by 23%, depersonalization by 26%, and lack of personal success by 44%.   Conclusion: According to the research results, acceptance and commitment therapy can help accountants accept themselves and their abilities, foster positive relationships with others, and promote personal growth by being purposeful in life. Considering the job conditions of accountants, this training can help reduce job burnout in them. درمان مبتنی‌بر پذیرش و تعهد, بهزیستی روان‌شناختی, فرسودگی شغلی, حسابداران Acceptance and commitment therapy, Psychological wellbeing, Job burnout, Accountants 52 52 http://jdisabilstud.org/browse.php?a_code=A-11-3767-1&slc_lang=fa&sid=1 Majid Omidi Khankahdani مجید امیدی خانکهدانی khankahdani@pnu.ac.ir 100319475328460066775 100319475328460066775 Yes Assistant Professor, Department of Psychology, Payame Noor University, Tehran, Iran استادیار، گروه روان‌شناسی، دانشگاه پیام‌نور، تهران، ایران Fatemeh Khodaparast فاطمه خداپرست f.khodaparast@pnu.ac.ir 100319475328460066776 100319475328460066776 No Instructor, Department of Accounting, Payame Noor University, Tehran, Iran مربی، گروه حسابداری، دانشگاه پیام‌نور، تهران، ایران