Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors

Document Type : Research Paper

Authors

1 PhD student accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

2 Associate Professor, Accounting Department, Shahroud Unit, Islamic Azad University, Shahroud, Iran

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

Abstract

Over the past few decades, with the growth of the areas of behavioral and social sciences, attention has been focused on developing the HR professional workforce as one of the most important HR strategies in stressful and pressing jobs such as auditing. Alienation As a concept congruent with the frustrations of community, role-playing roles have created a lack of identity in their professional career paths, which necessitates attention to the development of auditors' functional and effective performance behaviors. The Purpose of this research is Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors. This study utilized a two-phase methodology based on Qualitative / Interactive Analysis (IQA) with the participation of 17 members of the Qualification Division and Auditors of the Accounting Court. So, in the qualitative analysis section, the field theory was used with the participation of 20 members of the community of accountants and university professors in the fields of accounting and finance. In the interactive analytics section, the quantitative part, the participation of 20 auditors of the Court of Auditors as panel members is used to contribute to the link analysis. Results in qualitative section and contextual theory analysis of existence; 3 main category including cultural, social and structural dimensions; and 7 subcategory including lack of ethical values in the workplace; Endorsed the lack of equity and fairness and the lack of job training that creates behavioral alignment in the accounting profession's accounting profession. The results of the interactive analysis showed that the lack of professional behavior symbols as a component of cultural dimensions is an important and primary driver of behavioral alignment in the career path of the accounting court auditors and this position of social conflicts as a social dimension issue. Provides behavioral alignment to the professional work of the Court of Auditors.
 

Keywords

References

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History

  • Receive Date: 04 November 2019
  • Revise Date: 06 January 2020
  • Accept Date: 07 January 2020

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