An investigation into the role of auditors’ job conflict theories based on methasynthesis and fuzzy approaches (A case study of Supreme Audit Court)

Document Type : Research Paper

Authors

1 Department of Management, Sari Branch, Islamic Azad University, Sari, Iran.

2 Associate Professorو Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

3 Assistant Professor of Accounting, University of Guilan, Rasht, Iran.

Abstract

The social variations as well as the changes in the type and content of expectations within the community has significantly influenced responsible job performance in professions like auditing, which in turn exerts considerable strain on an individual, thereby leading to kind of conflict. Although the concept of conflict varies according to individuals’ professional performance and identity, its major kind in audit profession, especially among the auditors of Supreme Audit Court is attributable to professional characteristics and work-family conflict. As such, the present study is concerned with dissecting the role of job conflict theories in professional performance of the auditors affiliated to Supreme Audit Court. Adopting a mixed method, the current research seeks to identify the propositions concerning job conflict theories of auditors via metasynthesis method and participation of 15 experts within the domain of accounting and administrative management. In pursuit of this goal, a sample of 39 research is scrutinized, resulting in the identification of 3 major components and 10 prepositions. Quantitatively, it employs fuzzy approach and randomly samples 256 number of auditors of Supreme Audit Court of Iran to investigate the interrelationship among the influencing theories of job conflict of the auditors working in Supreme Audit Court. The results reveal that job conflict theory, work-family conflict theory and family-work conflict theory are of paramount importance while studying auditors affiliated to Supreme Audit Court.

Keywords

References

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Governmental Accounting
Volume 5, Issue 2 - Serial Number 10
September 2019
Pages 47-68

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History

  • Receive Date: 14 May 2019
  • Revise Date: 23 October 2019
  • Accept Date: 27 February 2020

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