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

References

اکبری نفت چالی، عیسی؛ پورحیدری، امید و خدامی‌پور، احمد. (1398). تأثیر تجربه بر رفتارهای غیرارادی حسابرسان. پژوهش‌های حسابداری مالی وحسابرسی، 11(41)، 228-197.
بهزادیان، فتاح و ایزدی‌نیا، ناصر. (1396). بررسی فاصله انتظارات حسابرسان مستقل و استفاده‌کنندگان خدمات حسابرسی در خصوص کیفیت خدمات. پژوهش‌های کاربردی در گزارشگری مالی، 6(1)، 88-67.
خاتونی، مرضیه؛ ملا‌حسن، مریم و خوئینی‌ها، سعید. (1390). بررسی استرس شغلی و عوامل مرتبط با آن در حسابداران دانشگاه علوم پزشکی قزوین. فصلنامه سلامت کار ایران، 8(2)، 78-66.
خلیفه سلطانی، سید احمد و براری، سمانه. (1394). بررسی علل و پیامدهای استرس نقش حسابرس. فصلنامه علمی پژوهشی حسابداری مالی، 7(82)، 55-32.
رجبی، پونه و شیرازیان، زهرا. (1396). بررسی تأثیر ویژگی‌های شغلی بر رشد مسیر شغلی و قابلیت‌های تطبیق با آن. فصلنامه پژوهش‌های مدیریت منابع انسانی دانشگاه جامع امام حسین (ع)، 4(30)، 126-107.
رضایی، نرگس؛ بنی‌مهد، بهمن و حسینی، سیدحسین. (۱۳۹۷). تأثیر هویت سازمانی و حرفه‌ای بر تردید حرفه‌ای حسابرس مستقل. دانش حسابرسی، ۱۸(۷۱)، 199-175.
فروغی‌راد، رسول و بزاززاده تربتی، حمیدرضا. (۱۳۹۸). تأثیر استرس کاری حسابرسان بر کیفیت حسابرسی. دانش حسابرسی، ۱۹(۷۴)، 174-151.
کرمی، غلامرضا؛ وکیلی فرد، حمیدرضا و مزینانی، مهدی. (۱۳۹۵). بررسی ارتباط بین فشـار زمانی، پیچیدگی کار و اثربخشی حسابرسی در دیوان محاسبات کشور. دانش حسابرسی، ۱۶(۶۳)، 33-5.
مرکز آموزش و تحقیقات حسابداری و حسابرسی حرفه‌ای. (1393). مجموعه قانون و مقررات جامعه حسابداران رسمی ایران. تهران: ناشر جامعه حسابداران رسمی ایران، 107-1.
مرویان حسینی، زهرا و لاری دشت بیاض، محمود. (1394). بررسی نقش فرسودگی شغلی در رابطه بین استرس و عملکرد شغلی حسابرسان. فصلنامه حسابداری سلامت، 1(11)، 80-57.
واسعی چهارمحالی، مهدی؛ ولیان، حسن؛ عبدلی، محمدرضا و صفری‌گرایلی، مهدی. (1397). بررسی تأثیر فشار روانی ‌شغلی حسابرسان بر کیفیت حسابرسی با تأکید بر نقش تعدیل‌کنندگی اولین حسابرسی برای مشتریان جدید. حسابداری سلامت، 7(2)، 103-82.
 
Akbari Naftchali, E., Poorheydari, O. & Khodamipour, A. (2019). The Effect of Experience on Auditors' Involuntary Behaviors. Financial Accounting and Auditing Research, (41)11, 197-228 (In Persian).
Alsted, J. & Haslund, D. (2016). Psychodynamic organizational theory key concepts and case studies, Routledge: Taylor & Francis.
Bamber, E.M. & Iyer, V.M. (2007). Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity. Auditing: A Journal of Practice and Theory, (2)26, 1-24
Bauer, T. D. (2015). The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments. The Accounting Review, (1)90, 95-114.
Behzadian, F. & Izadinia, N. (2017). Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services. Applied Research in Financial Reporting, (1)6, 67-88 (In Persian).
Broberg, P., Umans, T., Skog, P. & Theodorsson, E. (2018). Auditors’ Professional and Organizational Identities and Commercialization in Audit Firms. Accounting, Auditing & Accountability Journal, (2)31, 374-399. https://doi.org/10.1108/AAAJ-02-2014-1607
Craig, A.W., Loureiro, Y.K., Wood, S. & Vendemia, J.M.C. (2012). Suspicious Minds: Exploring Neural Processes During Exposure to Deceptive Advertising. Journal of Marketing Research, (3)49, 361-372. https://doi.org/10.1509/jmr.09.0007
Draz, A. (2010). The Meaning of Career Success A Closer Inspection of Historical Cultural, And Ideological Contexts. Career Development International, (4)16, 364-384.
Erikson, E.H. (1968). Identity: Youth and Crisis. New York: W.W. Norton.
Foorughirad, R., Bzazzadeh Torbati, H, R. (2019). The Effect of Auditors' Work Stress on Audit Quality. Audit Knowledge, (74)19, 151-174 (In Persian).
Freud, S. (1915) Three essays on sexuality’. In Strachey, J. (ed.). The Standard Edition of the Complete Psychological Works of Sigmund Freud, London: The Hogarth Press and the Institute of Psychoanalysis.
Guiral, A., Ruiz, E. & Rodgers, W. (2011). To What Extent are Auditors’ Attitudes Toward the Evidence Influenced by The Self-Fulfilling Prophecy?. Auditing: A Journal of Practice & Theory, (2)30, 173-190.
Harteis, C. & Billett, S. (2013). Intuitive Expertise: Theories and Empirical Evidence. Educational Research Review, (2)9, 145-157.
Himmerich, J. (2020). Psychodynamic Psychotherapy in Severe and Profound Intellectual Disability. Advances in Mental Health and Intellectual Disabilities, (3)14, 45-60. https://doi.org/10.1108/AMHID-11-2019-0037
Hoffman, Th. (2019). The Psychodynamics of Performance Anxiety: Psychoanalytic Psychotherapy in the Treatment of Social Phobia/Social Anxiety Disorder. Journal of Contemporary Psychotheraphy, (2)49, 153-160. https://doi.org/10.1007/s10879-018-9411-1
James, C. & Stacey, J. (2013). The Effectiveness of Psychodynamic Interventions for People with Learning Disabilities: a Systematic Review. Tizard Learning Disability Review, (1)19, 17-24. https://doi.org/10.1108/TLDR-10-2012-0009
Johnson, M.D., Morgeson, F.P., Ilgen, D.R., Meyer, C.J. & Lloyd, J.W. (2006), Multiple Professional Identities: Examining Differences in Identification Across Work-Related Targets. Journal of Applied Psychology, (2)91, 498-506.
Jung, C.G. (1964). Psychological types. New York: Harcourt, Brace, Jovanovich.
Karami, Gh., Vakilifard, H. & Mazinani, M. (2016). Investigating the Relationship between Time Pressure, Complexity of Work and Audit Effectiveness in the Court of Audit. Auditing Knowledge, (63)16, 33-5 (In Persian).
Kennedy, K.G. (2018). Advocacy for Psychodynamic Psychotherapy: Challenges and Benefits. Psychiatric Clinics of North America, (2)41, 289-303. https://doi.org/10.1016/j.psc.2018.01.002
Khalifeh Sultani, S.A. & Barari, S. (2016). Antecedents and Consequences of Auditor’s Role Stress. Quarterly Financial Accounting Journal, (28)7, 32-55 (In Persian).
Khatoni, M., Mlahasani, M. & Khoeniha, S. (2011). Job stress and its related factors in accountant employees of Qazvin University of Medical Sciences. Ioh, (2)8, 18-35 (In Persian).
Liu, J., Yang, J., Liu, Y., Yang, Y. & Zhang, H. (2015). The use of Career Growth Scale in Chinese nurses: Validity and reliability. International Journal of Nursing Sciences, 2, 80-85.
Manfred, F.R., DeVries, K., Vrignaud, P., Korotov, K., Engellau, E. & Florent-Treacy, E. (2006). The Development of the Personality Audit: A Psychodynamic Multiple Feedback Assessment Instrument. The International Journal of Human Resource Management, (17)5, 898-917. https://doi.org/10.1080/09585190600641040
Marvian Hosseini, Z. & Lariye Dashte Bayaz, M. (2015). Investigating the Role of Occupational Burnout on the Relationship between Stress and Job Performance of Auditors. Journal of Health Accounting, (1)4, 57-80 (In Persian).
McInnis, E.E. (2016). Critical Literature Review: Effectiveness of Individual Psychodynamic Psychotherapy for Adults with Intellectual Disabilities. Advances in Mental Health and Intellectual Disabilities, (4)10, 233-247. https://doi.org/10.1108/AMHID-09-2015-0040
Moore, D.A., Tanlu, L. & Bazerman, M.H. (2010). Conflict of Interest and the Intrusion of Bias. Judgment and Decision Making, (1)5, 37-53.
Nehme, R., AlKhoury, C. and Al Mutawa, A. (2019). Evaluating the Performance of Auditors: A Driver or a Stabilizer of Auditors’ Behaviour. International Journal of Productivity and Performance Management. https://doi.org/10.1108/IJPPM-08-2018-0306
Olsen, C. & Gold, A. (2018). Future Research Directions at The Intersection Between Cognitive Neuroscience Research and Auditors’ Professional Skepticism. https://doi.org/10.1016/j.acclit.2018.03.006
Rajabi, P. & Shirazian, Z. (2018). An Investigation of the Effect of Job Characteristics on the Development of Job Path and Its Adaptive Capabilities. Journal of Research in Human Resources Management, (4)9, 107-127 (In Persian).
Rezayee, N., Banimahd, B. & Hoseyni, S.H. (2018). The Effect of Organizational and Professional Identity on The Skepticism of the Independent Auditor Profession. Audit Knowledge, (71)18, 175-199 (In Persian).
Schruijer, S. & Curseu, P. (2014). Looking at the Gap between Social Psychological and Psychodynamic Perspectives on Group Dynamics Historically. Journal of Organizational Change Management, (2)27, 232-245. https://doi.org/10.1108/JOCM-08-2012-0121
Slay, H.S. & Smith, D.A. (2011). Professional Identity Construction: Using Narrative to Understand the Negotiation of Professional and Stigmatized Cultural Identities. Human Relation, (1)64, 85-107.
Van der Heijden, B.I.J.M. (2000). The Development and Psychometric Evaluation of a Multidimensional Measurement Instrument of Professional Expertise. High Ability Studies, (1)11, 9-39.
Vasei Chaharmahali, M., Valiyan, H., Abdoli, M. & Safari Gerayeli, M. (2018). Investigating the Effect of Auditors’ Work Stress on Audit Quality by Emphasizing the Moderating Role of Initial Audit Engagement for New Clients. Journal of Health Accounting, (2)7, 82-103 (In Persian).
Governmental Accounting
Volume 7, Issue 1 - Serial Number 13
January 2021
Pages 161-176

Files

History

  • Receive Date: 19 July 2020
  • Revise Date: 26 January 2021
  • Accept Date: 01 February 2021

Share

How to cite

Statistics