Accounting and various aspects of finance
Ramin Hosseini; Alireza Matoufi; Mansor Kargaz; Ali Khozan
Abstract
One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many ...
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One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many problems in organizations. The purpose of this study is to develop a model of auditors' behavioral entropy.. The present study was conducted in the framework of a qualitative approach and using the data research method of the foundation in 2019. Data collection tools were semi-structured interviews and in order to collect information, using purposive sampling method with 29 auditors of the auditing organization and managers of the auditing organization, 15 of whom were members of the community. And 14 of them were other auditors, familiar with the concept of behavioral entropy. In Tehran, interviews were conducted using the snowball method. . Data analysis was performed in three stages of open coding, axial coding and selective coding. Based on that, a qualitative research model was designed. In this model, the most important causal factors included the economic characteristics of the country, the auditor's financial condition, individual and family characteristics, educational and experimental characteristics. Based on that, a qualitative research model was designed. In this model, the most important causal factors, including the economic characteristics of the country, are the audited financial conditions. The underlying context also includes the control system, commitment to professional use, and professional budgeting
Mohamad ali Aghaei; Ali asghar Anvari Rostami; vahid Ahmadian; Ghasem Montazeri
Volume 10, Issue 38 , July 2013, , Pages 1-27
Abstract
Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions ...
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Iranian Financial Accounting Standards Board applies a hierarchy of accounting qualities and asserts that the relative importance of these qualities differs between decision makers. In the article, the relative importance of qualities based on prepares, auditors and users of financial reports assertions are examined. At the first, sample was determined using conventional methods. Then, the respondent’s judgment of each group was captured by using of questionnaires. The survey questionnaire was based on the Analytic Hierarchy Process. The respondent’s judgment (a series of trade-offs between pairs of the qualities) was analyzed using SPSS and Expert Choice. The results revealed that based on users assertions, except comparability, the relative importance of the accounting information qualities are different..
