درخت حوزه‌های تخصصی

As a significant consequence of internal and external characteristics in auditors, independence plays a vital role in promoting professional judgment in auditing. This dimension of individual audit functions has always been considered one of the areas studied in this profession due to its integration with the perceptual and often intangible features of auditors’ behavior. Therefore, this study, understanding the importance of independence functions in the auditing profession, seeks to identify the characteristics of inertia as a stimulus for independence in auditing in the petrochemical industry to act on its interpretive ranking. This research is a mixed method due to the nature of data collection. It first uses interviews to identify the characteristics of inertia in the auditing profession and then employs the checklists of the pair scale to determine the interpretive ranking. Accordingly, the grounded theory and the quantitative part are used in the qualitative part, and Delphi analysis and the interpretive ranking process are used. The statistical population in the qualitative section were 12 auditing professionals who, in terms of theoretical knowledge, had the necessary capabilities to develop the concept studied in this study. They were selected through theoretical sampling based on the snowball technique. The statistical population in the quantitative part were 19 auditors with work experience in the petrochemical industry and a level of technical and specialized knowledge; they were selected using homogeneous sampling. The research results in the qualitative part indicate the existence of 3 categories, 8 components, and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model. On the other hand, the results in the quantitative part show that the percentage of influence of the locus of control feature is higher than other inertial features in the audit profession in the petrochemical industry, implying that the auditor’s encirclement on individual control in success and failure can avoid a set of external factors such as chance and lead fate in audit functions. In other words, an auditor with the characteristics of an internal locus of control tries to use his/her ability to express independent behavior in professional comments and judgments, regardless of external reasons

In the decade of 1979-1988, there was no development plan in Iran. During 1989-2022, six development plans implemented in Iran’s economy. The assessment of development plans conducted based on the performance and the results of economic indicators over the period. Economic Growth over the course of development plans was volatile. There has been a double-digit inflation rate over the course of the development plans and Productivity and the distribution of income indices were volatile. The challenges of planning in Iran include lack of common understanding on basic concepts of development plans, challenges of comprehensive plan, essential change due to external shocks, time span, parallel initiatives, coordination failure and lack of independent evaluation entity.

EXTENDED ABSTRACTINTRODUCTION Human Development Index is a composite one to measure three criteria of longevity, access to knowledge and appropriate level of welfare. Since 2011, education, the combination of mean study years for adults (25 years of age and elder) and expected years of studying, life expectancy and income per capita have been considered as components of Human Development Index. Human Development Index is in fact the geometrical mean of these three indexes. This index is annually calculated for countries by the United Nations but not for their states, provinces, cities and regions. Therefore, researchers themselves must calculate this index for provinces for certain purposes. METHODOLOGYLack of such statistics is also a statistic deficit in Iran that has made regional and provincial researches limited and inaccurate. To remove this deficit in this research Khouzestan Human Development Indexes in the years 1996, 2006, 2011 and 2016 have been calculated using the latest formula. It needs to be mentioned that the simulation of Human Development Index is difficult and time consuming. Not paying attention to details can deviate the index. So in order to ensure the precision of calculations, the Human Development of the country has also been calculated and compared with the same index calculated by the United Nations for Iran in order to ensure the authenticity of Human Development Index in Khouzestan. The applied method was a simultaneous behavioral pattern which considers the changes in Human Development Index through components of the United Nations Human Development Index and also simultaneously predicts and includes it in Human Development Index. The estimation method is based on Stock and Watson (1993) Dynamic least squared method that is helpful for predicting variables. FINDINGSAccording to results, Khouzestan Human Development Index for the period 1990-2019 can be simulated. The related results are presented in table 1. Table 1. Simulation of Khuzestan Human Development IndexFor further investigation of the results of simulation with real data, the results of calculating simulation assessment criteria have been shown in table 2. The results verify the validity of simulation. Table 2. prediction error criteriaAs table 10 shows, Khouzestan Human Development Index had a slow rising trend up until 2005 but from 2006, there seems to be a jump or structural failure in Human Development Index. However, during 2016-2018 the trend reached a plateau and it seems to have reached its stabilized level. Also, based on this simulation Khouzestsan Human Development Index was in an average level up until 2008 but since 2009 it has reached its high. CONCLUSIONTo assess this hypothesis, in this research using the new formula Khouzestan Human Development Indexes for the years 1996, 2006, 2011 and 2016 were calculated. The results showed that the indexes of life expectancy and education in Khouzestan were in a worse situation than that of the country but the index of income (taking oil into account) was more than that of the country. The calculation of Khouzestan Human Development Index without oil showed a worse situation than that of the country.Based on results, Kouzestan Human Development Index reached from an average level in 1996 to a high level during 2006 to 2016. This is an acceptable growth. Also, Khouzestan Human Development Index without oil is lower than that of the national index and this represents the worse status of the province compared to the country.The results of simulating Human Development Index show that up until 1389, there was a slight rising trend but from this year on there has been a jump or failure. Moreover, Khouzestan Human Development Index was in an average level up to 1385 but it has reached a high one since 2010.