نوع مقاله : مقاله پژوهشی

نویسندگان

• شهلا طالاری ¹
• فتاح بهزادیان ²
• مهدی صفری گرایلی ³
• رحمان ساعدی ⁴

¹ دانشجوی دکتری گروه حسابداری، واحد مبارکه، دانشگاه آزاد اسلامی، اصفهان، ایران

² استادیار گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، اصفهان، ایران

³ دانشیار گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران.

⁴ استادیار گروه حسابداری، واحد اصفهان (خوراسگان)، دانشگاه آزاد اسلامی، اصفهان، ایران

چکیده

تغییر ماهیت دانش رفتاری در حرفه حسابرسی از فرآیندهای صرفاً کلاسیک در توسعه کارکردهای حسابرسان به فرآیندهای فلسفی و شناختی باعث افزایش کیفیت زندگی کاری در این عرصه برای متصدیان حرفه‌ای آن شده است. هدف این مطالعه، تحلیل شبکه‌ای مدل بهزیستی روان‌شناختی حسابرسان برای تبیین محورهای کارکردی در حرفه حسابرسی می‌باشد. این مطالعه ازنظر روش‌شناسی اکتشافی و به لحاظ تحلیلی ترکیبی قلمداد می‌شود؛ زیرا به دلیل فقدان چارچوب منسجم در خصوص شناخت ابعاد بهزیستی روان‌شناختی حسابرسان، این مطالعه از طریق تحلیل تماتیک نسبت به شناسایی مضامین مطالعه طی 12 مصاحبه و کدگذاری اقدام نمود. سپس با استفاده از دو فرآیند تحلیل دلفی فازی و دلفی کلاسیک، پایایی مضامین سازمان‌دهنده و پایه مورد تحلیل قرار گرفت تا درنهایت در بخش کمی، جهت تبیین مضامین تأییدشده از مرحله تحلیل دلفی در کارکردهای حرفه‌ای حسابرسی، از تحلیل شبکه‌ای فازی استفاده شود. در این مطالعه باتوجه به نقطه اشباع تئوریک در تحلیل تماتیک، 12 نفر از خبرگان حسابداری مشارکت داشتند و در بخش کمی نیز 30 نفر از حسابرسان دارای بیش از 5 سال سنوات در حرفه حسابرسی که از تجربه‌های کاری و سطح دانش فنی برخوردار بودند، اقدام به مشارکت نمودند. نتایج مطالعه در بخش کیفی طی 12 مصاحبه انجام‌شده از وجود ۳ مضمون فراگیر و 6 مضمون سازمان دهنده و 38 مضمون پایه حکایت دارد. همچنین بر اساس نتیجه تحلیل دلفی مشخص گردید، از مجموع 38 مضمون پایه، 17 مضمون نهایی در قالب 6 مضمون سازمان‌دهنده وارد تحلیل شبکه‌ای فازی شدند که یافته‌ها نشان داد، اثرگذارترین مضمون سازمان‌دهنده بهزیستی روان‌شناختی در بستر کارکردهای حرفه‌ای حسابرسی، مضمون تحریک ادراک حسابرسان می‌باشد. همچنین مشخص گردید، تقویت منبع کنترل درونی در حرفه حسابرسی به‌عنوان محوری‌ترین مضمون پایه بهزیستی روان‌شناختی در حرفه حسابرسی محسوب می‌شود. این مطالعه ضمن توسعه ادبیات نظری مرتبط با حوزه رفتار حرفه‌ای در حسابرسی می‌تواند به تقویت رهنمودهای آیین رفتار حرفه‌ای کمک نماید تا با تحریک انگیزه‌های درونی، سطح اثربخشی کارکردهای حسابرسان ارتقا یابد.

کلیدواژه‌ها

• کلید واژه ها: بهزیستی روانشناختی
• تحلیل شبکه‌ای فازی
• منبع کنترل درونی

موضوعات

• حسابداری وجنبه های مختلف مالی

عنوان مقاله [English]

Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession

نویسندگان [English]

• Shahla Talari ¹
• Fatah Behzadian ²
• Mehdi Safari gerayli ³
• Rahman Saedi ⁴

¹ Ph.D. Student Department of Accounting, Mobarake Branch, Islamic Azad University, Esfahan, Iran.

² Assistant Professor Department of Accounting, NajafAbad branch, Islamic Azad University, Esfahan, Iran

³ Associate Professor Department of accounting, Bandar gaz Branch, Islamic Azad University, bandargaz,, Iran

⁴ Assistant Professor Deparment of Accounting, Esfahan (Khorasgan) branch, Islamic Azad University, Esfahan (Khorasgan), Iran

چکیده [English]

Changing the nature of behavioral knowledge in the auditing profession from purely classical processes in the development of auditors' functions to philosophical and cognitive processes has increased the quality of work life in this field. The purpose of this study is to present a model of auditors' psychological well-being and evaluate identified themes in the auditing profession. This study employs an exploratory methodology with analytical elements. Because of the lack of an integrated framework regarding the recognition of auditors' psychological well-being dimensions, we identified the study's themes through 12 interviews and coded them using thematic analysis. Then, using two processes of fuzzy Delphi analysis and classic Delphi, we analyzed the reliability of the organizing and basic themes. In the quantitative part, to explain the themes confirmed from the Delphi analysis stage in the audit professional functions, we applied the fuzzy network analysis. In this study, according to the theoretical saturation point in thematic analysis, 12 accounting experts participated, and in the quantitative part, 30 auditors with more than five years of experience in the auditing profession who had work experience and technical knowledge participated. The results of the study in the qualitative part indicate the existence of three overarching themes, six organizing themes, and 38 basic themes. Also, based on the result of the Delphi analysis, it was determined that from the total of 38 basic themes, 17 final themes were entered into the fuzzy network analysis in the form of six organizing themes, and the findings showed that the most effective organizing theme of psychological well-being in the context of professional auditing functions is the theme of perception stimulation of auditors. Findings also revealed that strengthening the internal locus of control is the most effective aspect of psychological well-being in auditing.
 
 
1- Introduction
Expanding behavioral sciences' influence on auditing in recent decades has transformed auditors' traditional approaches and professional roles, enhancing the quality of auditing reports. This is due to the interplay between professional judgment and auditing standards within the auditors' behavioral and cognitive domains. (Zhao et al,2023). A significant development in auditing knowledge is the concept of psychological well-being. Psychological well-being encompasses auditors' emotional and mental states, their overall life and career satisfaction, as well as their mental efficiency and functionality (Broberg et.al, 2020). According to Chen et al. (2022), well-being is closely tied to an individual's perception of their experiences, leading to higher mental satisfaction and more qualified roles in professional responsibilities. In essence, psychological well-being results in positive emotions, a sense of purpose, autonomy, and the ability to form meaningful relationships with others (Mahmoudi and Sajadi Nejad, 2022).

Literature Review

When investigating the findings of a study in the field of Disease Psychology, a group of psychologists, guided by Seligman et al. (1999), concluded that despite significant achievements in developing effective therapies, focusing on the causes of diseases, especially mental ones, can lead to a reduction in fatal diseases in society. They aimed to explore the factors contributing to increased productivity in people's lives and embarked on a new cycle of studies to assess individual capabilities. This effort ultimately led to the development of a gradual psychological well-being approach within the domain of positive psychology. Therefore, one prominent focus in recent years has been on psychological well-being, which seeks to redefine the professional life of individuals through the lens of positive psychology (Haghayeghi and Moghaddam Zadeh, 2022). O’Driscoll et al. (2004) were pioneers in formalizing the concept of psychological well-being within the framework of positive psychology. They emphasized the infusion of happiness and satisfaction into personal performance as a fundamental achievement of this concept.
On the other hand, Gurel (2009) emphasizes active participation in the professional environment as key to defining psychological well-being. It involves individuals striving to experience positive self-efficacy and creating a balanced career while attributing meaning to their work relationships. Furthermore, Clark et al. (2007) view psychological well-being as an affective state. They assert that motivation in one's job is driven by the happiness and vitality derived from personal performance, which in turn fosters emotional attachment to one's job. Despite varying definitions of psychological well-being, it is evident that a deeper understanding of this concept is essential for greater effectiveness in the profession.

Methodology

The current study serves a developmental purpose and has an exploratory nature in its results. Furthermore, it adopts a combined approach in data collection. Given the lack of a coherent framework in previous studies for the phenomenon under investigation within the auditing profession, our study aims to present a multi-dimensional model using thematic analysis and the approach outlined by Attride-Stirling (2001) across three coding stages and interviews. In other words, in the first stage, it is attempted to present the themes of the auditors’ psychological well-being model in the form of a multi-dimensional model via analyzing the qualitative part and relying on thematic analysis process. The underlying philosophy of our study combines elements of volunteerism in the universe philosophy with structuralism in the philosophy of science.

Results

Given the inductive and comparative nature of this study, the basic themes of auditors' psychological well-being are identified in the qualitative phase through thematic analysis. The reliability of these themes is then assessed using both Delphi Fuzzy and Delphi Classic analyses. The study proceeds to identify the most influential themes within the auditors' psychological well-being model through network analysis, specifically employing Fuzzy Analytic Network in the field of auditing. Therefore, thematic analysis was used in the first step to determine the themes related to the auditors’ psychological well-being. Thematic analysis serves as an administrative process that examines the foundations and concepts of the current issue through concurrent content analysis in related studies and interviews to define its dimensions. Typology of thematic analysis according to Attride-stirling (2001) is applied in the present study. The results indicated that strengthening the internal locus of control within the auditing profession (C13) is considered the most critical theme in enhancing psychological well-being in the auditing profession. This theme draws attention to bolstering the professional functions of independent auditors. This basic theme is considered among the organizing themes which stimulate the auditors’ perception and pervasive theme of individual mechanisms in reinforcing psychological well-being.

Discussion

The aim of this study is to conduct a network analysis within the auditors' psychological well-being model to define key factors in the auditing profession. Thematic analysis was chosen to present the model since there was no existing theoretical framework for developing the dimensions of psychological well-being in auditors' professional roles in this study. In total, a hexagonal model was constructed, consisting of three overarching themes, six organizing themes, and 38 basic themes. These themes were developed through 12 interviews with experts and three coding stages, guided by the theoretical saturation point, and were introduced as contributing factors to the development of auditors' psychological well-being. Confirming reliability of the organizing and basic themes was required as two important constructs in the presented model in the qualitative part with the purpose of determining the most effective theme in the auditors’ psychological well-being. Through two separate Delphi Fuzzy and Delphi Classic processes, it was initially found that the six organizing themes displayed high generalizability within recognized categories as pervasive themes. Secondly, out of the 38 primary themes, 21 basic themes were eliminated during two rounds of Delphi Classic analysis based on two criteria: mean and agreement coefficient. As a result, 17 basic themes were confirmed and incorporated into the Fuzzy Analytic Network process.

Conclusion

Two key results emerged from the prioritization of organizing and basic themes in the analytical process. Prioritizing organizing themes revealed that the most impactful theme on psychological well-being in the field of professional auditing is 'stimulating the auditors’ perception' (C1), with a relative weight of 0.286, placing it at the top of the matrix. Conversely, 'reinforcing internal locus of control' (C13) was identified as the most crucial basic theme for enhancing psychological well-being in the auditing profession, highlighting its potential significance in strengthening the professional functions of independent auditors.
 
 

کلیدواژه‌ها [English]

• Psychological Well-Being
• Thematic Analysis
• Audit Profession