ارزیابی محرک های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس در کاهش اثربخشی مذاکره در حرفه حسابرسی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: هدف این پژوهش ارزیابی محرک های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس در کاهش اثربخشی مذاکره در حرفه حسابرسی است. روش: این پژوهش بنا به ماهیت جمع آوری داده، ترکیبی است، به این دلیل که در بخش کیفی ابتدا از طریق چک لیست های امتیازی نسبت به شناسایی محرک های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس و از طریق تمرکز بر پژوهش تروتمن و همکاران (۲۰۰۵) ابعاد اثربخشی مذاکره در حرفه حسابرسی شناسایی و سپس در بخش کمی از طریق تحلیل ماتریس فازی شهودی، نسبت به تعیین اثرگذارترین محرک دیالکتیک هویت اجتماعی صاحبکار به حسابرس جهت کاهش اثربخشی مذاکره در حرفه حسابرسی اقدام گردید. یافته ها: نتایج پژوهش در بخش کیفی از وجود ۴ محرک دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس جهت سنجش حکایت دارد که طی دو مرحله تحلیل دلفی مورد تأیید قرار گرفت. همچنین نتایج در بخش کمی بر اساس دو هدف تعیین اثرگذارترین بعد محرک های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس و تأثیرپذیرترین بعد مذاکره در حسابرسی پیگیری شد. نتیجه گیری: براساس نتایج کسب شده باید بیان نمود، بازار حسابرسی برای رقابت پذیری بیشتری نیازمند توجه به ارزش های برآمده از هویت حرفه ای است تا سطح وابستگی حسابرسان به صاحبکاران در مذاکره حسابرسی کاهش یابد. نتایج این پژوهش همسو با تئوری هویت حرفه ای در حسابرسی است که بیان کننده این موضوع است که ارزش های مورد تأکید در حرفه حسابرسی مبنایی برای اثربخشی استقلال و تردید حرفه ای قلمداد می شوند.Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation
Objective: One of the most important reasons for improving the professional identity in auditing is the value-based influencing stimuli on auditors, which can be effective in improving the effectiveness of negotiation in this profession. One of the drivers of value in the development of professional identity is the dialectic functions in replacing the values of the owners instead of the professional values by the auditors. In fact, without a professional identity, the differences and similarities in auditors' functions are not clear, and this makes ethics to be neglected in this field. Therefore, professional identity is considered as a manifestation of internal and external stimuli in the audit profession, which will cause a person to act as a committed or indifferent to professional goals. Because the professional identity shows the degree of the auditor's dependence on this profession, which is considered as the context of presenting the auditors' commitment along with the acceptance of audit requirements in order to maintain independence and ethical values. The purpose of this research is evaluating the dialectical drivers of the client's social identity referral to the auditor in reducing the effectiveness of auditing profession negotiation.Method: According to the nature of data collection, this research is hybrid, because in the qualitative part, firstly, through point checklists to identify the dialectic drivers of the social identity of the entrepreneur to the auditor, and by focusing on the research of Trotman et al (2005) dimensions The effectiveness of negotiation in the auditing profession was identified, and then in the quantitative part, through intuitive fuzzy matrix sets, it was determined the most effective driver of the social identity dialectic between the employer and the auditor in order to reduce the effectiveness of negotiation in the auditing profession. Therefore, Meta synthesis and Delphi were used in the qualitative part and intuitive fuzzy matrix process based on Vikor was used in the quantitative part. The statistical population in the qualitative section consisted of 14 people who were experts in the auditing profession, who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research. The statistical population in the quantitative part was also 24 audit partners with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling.Results: In this research, in order to determine the dialectical components/dimensions of the social identity of the employer to the auditor, in order to perform the analysis of the quantitative part, i.e. intuitive fuzzy, analysis techniques are used in the qualitative part. In order to identify these dimensions, Metasynthesis technique is used. It is worth mentioning that with the aim of improving the level of relevance of identifiable dimensions in the qualitative section, the time frame for content screening based on the analyzes of the qualitative section is 2018-2022. The results of the research in the qualitative part indicate the existence of 4 dialectical drivers of referring the employer's social identity to the auditor for evaluation, which was confirmed during two stages of Delphi analysis. On the other hand, the results in the quantitative section were followed based on the two objectives of determining the most effective dimension of the dialectical stimuli of referring the employer's social identity to the auditor and the most effective dimension of negotiation in the audit. In other words, it was found that the most reducing aspect of the audit negotiation from the low market share of the audit as the theme of the dialectical stimuli of referring the social identity of the employer to the auditor is professional ethics.Conclusion: Based on the obtained results, it should be stated that the audit market needs to pay attention to the values derived from the professional identity in order to be more competitive in order to reduce the level of dependence of auditors on the owners in the audit negotiation. The results of this research are in line with the theory of professional identity in auditing, which states that the values emphasized in the auditing profession, such as independence and professional doubt, should be considered as a basis for the effectiveness of negotiation and focusing on the auditor's dialectic with the employer as a social identity can reduce professional ethics in auditing. In fact, the auditors' limited share of the audit market is considered a dialectical driver in transferring the identity of the employer to the auditor, who seeks to achieve a greater share of the market by replacing other values in social contexts with professional values. This issue can lower the auditor's professional reputation and lead to an increase in professional frustration in the long run and by reducing the commitment, the auditor's behavioral and functional independence in dealing with the business owners will be affected due to the tolerance created based on the business owner's power. Therefore, in a situation where auditors are motivated by dialectical stimuli to seek a social identity in which they accept the values of business owners instead of their professional values, ethicalism as the most important negotiation factor in the auditing profession is negatively affected and reduced.
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