Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit)

Document Type : Research Paper

Authors

1 PhD. Student of Accounting, Esfahan (Khorasgan) Branch, Islamic Azad University, Esfahan, Iran.

2 Associate Professor, Department of Accounting, University of Isfahan, Isfahan, Iran

3 Assistant Professor, Department of Accounting, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran

Abstract

Subject and Purpose of the Article: The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis.
Research Method: Methodological basis of this research is combined, because through qualitative analysis, first research propositions or discourse expressions from similar research texts were       theoretically screened and then in the quantitative analysis section through score questionnaires of +5 to -5 in the form of analysis Q Varimax, various species that cause psychodynamic perceptual      disturbances in the quality services of auditors were examined. Based on this, it should be said that research is in the category of developmental research in terms of results and descriptive-applied research in terms of purpose. Findings: In this study, 20 auditors of the Court of Audit who had specialized approaches to auditing, both empirically and in terms of the level of technical knowledge, participated.
Research Findings: In this study, 22 propositions related to the defects that cause psychodynamic perceptual disturbance were identified through theoretical screening and based on the Q analysis process in 4 types.
Conclusion, Originality and its Contribution to the Knowledge: These results indicate that the existence of internal and external causes can cause a person to suffer from psychodynamic perceptual disorders and under these conditions lose the quality functions of their services.
 

Keywords


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