The Impact of Social and Positive Psychological Capital on the Efficiency of the Performance of Audit Offices A Field Study From the Perspective of Jordanian Auditors

Abstract

The main objective of this study is to show the social positive and psychological impact on the performance efficiency of audit offices from the perspective of the employees in those offices, and to fulfill this, the researchers relied on two inputs: the inductive and descriptive analytical approach, as well as relying on spss software to analyze data of this study, and test the hypothesis, which were in descriptive statistics metrics, model fit tests, and multiple linear regression analysis, to test the study hypothesis. The study sample consisted of 325 qualified people working in these offices. The most important conclusion from this research is that the psychological capital develops the fruitful exploitation of auditors in the work, to accomplish the audit work. In addition, the directors of audit offices seek to establish social cooperative relations among office workers. The most substantial recommendations of this research are crystallized by attracting human and intellectually, psychologically, socially and practically qualified elements who have sufficient skills and experience in auditing processes, in addition, the demand to encourage teamwork, and give powers to team members, so that many of the work problems are resolved through teams.