career path

Presenting an audit report is the basis for developing competitive strategies that, in the form of operational transparency, are able to guide stakeholders in financial decisions and inform them of operational information and facts. Because auditors have a crucial role to play in reporting these reports, they need to be more balanced, both professionally and on the basis of psychological functions, in finding performance gaps with the functional realities of companies. Therefore, knowing the individual characteristics in this area can help to develop the functions of the audit report. This is because auditors, like any person in charge of a profession, may face disruptions and negative performance characteristics that make it difficult for them to disclose corporate performance facts. Hence this study was to analyze the causes of alienation of conduct in a professional career path for a more comprehensive understanding of the auditor's job is frustration. This research is a mix of methods because through the analysis of grounded theory and with the participation of 17 auditing experts, it seeks to identify the components and statements related to the causes of behavioral alienation in the professional career path of trusted auditors of the Stock Exchange Organization. Then, through the link analysis method and with the participation of trusted auditors of the stock exchange organization, it tries to examine the stimuli and consequences of behavioral alienation in the professional career path of auditors in the form of a systematic representation model. The results obtained from the qualitative part of the existence of three cultural; Social and structural dimensions in the form of 7 categories. The results in the quantitative part also showed that the lack of symbols of professional behavior in the auditors of the stock exchange organization under the component of cultural dimension is the most important functional stimulus in auditors' professional frustrations as causes of professional behavior alienation that can result from this cultural disorder. Cause social conflicts in the professional work of certified auditors of the stock exchange organization.

Applying grounded theory (GT) as a systematic methodology, this study was to present a model for the career path adaptability (CPA) of teachers. The statistical population consisted of the experts and teachers affiliated to the Department of Education (DoE) in Iran, in the 2018-19 academic year calendar, and the samples (n=17) were selected based on snowball sampling, as a purposeful method. For this purpose, semi-structured, in-depth interviews were used as the data collection tool, and the data were then analyzed via content analysis with coding. In this line, the central phenomenon, accompanied by the main categories and subcategories, was extracted. To code the given data, 198 codes were initially identified, and 41 subcategories were subsequently formed. To validate the interviews, triangulation, member checking, and peer review were further practiced. Besides, the test-retest and inter-rater reliability techniques were exploited for the reliability purposes. In accordance with the GT outcomes, CPA as the central phenomenon was realized with respect to causal conditions, viz., organizational, career-related, personal conditions, through the strategies of career advancement, learning and training, human resources (HR) attraction/selection/recruitment, and motivation, by taking account of effective underlying conditions, namely, HR development requirements, motivational conditions, organizational culture, and leadership style. However, this phenomenon, not protected from economic, political, organizational, and personal contexts, as the intervening factors, had induced a number of outcomes, e.g., a descending trend in leaving one’s job, increased job satisfaction, higher levels of organizational commitment, delegation of authority, and cost reduction for the DOE and teachers. Ultimately, the study results gave rise to designing a CPA model for teachers, containing a central phenomenon, along with causal conditions, underlying conditions, intervening factors, strategies, and outcomes.