نوع مقاله : مقاله پژوهشی

نویسندگان

• مهدی اسکندری ¹
• سید یوسف احدی سرکانی ²
• سید عاطفه حسینی ³

¹ دانشجوی دکتری، گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران

² دانشیار، گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران

³ استادیار گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران

چکیده

تیم‌های حسابرسی یکی از مهم‌ترین تغییرات عملکردی در ارتقاء کیفیت گزارش حسابرسی نسبت به گذشته تلقی می‌شود که بر اساس آن می‌توان شکاف انتظارات را کاهش داد؛ اما بدون زمینه‌سازی محورهای مدیریتی و آسیب‌شناسی تعارض‌های عملکردی حسابرسان، الزاماً نمی‌تواند انتظار ارتقاء کیفیت گزارش‌های حسابرسی را داشت. لذا هدف این مطالعه ارائه‌ی چارچوبِ آسیب‌شناسی تیم‌گرایی در حرفه حسابرسی و ارزیابی آن از طریق فرآیند رتبه‌بندی ماتریسی می‌باشد. این مطالعه به لحاظ روش‌شناسی ترکیبی و اکتشافی محسوب می‌شود، زیرا به دلیل عدم شناسایی زمینه‌های آسیب‌پذیری تیم‌گرایی در حرفه حسابرسی، امکان انجام تحلیل نظریه داده بنیاد را در این مطالعه ممکن ساخت تا پس از شناسایی ابعاد مدل، از طریق تحلیل دلفی فازی، مشخص شود، همسانی محتوایی بین مؤلفه‌ها به‌عنوان زمینه‌ی محوریِ آسیبِ تیم‌گرایی در بستر حرفه حسابرسی با مقوله‌های شناسایی‌شده وجود دارد یا خیر. سپس با استفاده از تحلیل رتبه‌بندی تفسیری، تلاش شد تا نسبت به اولویت‌بندی محورهای شناسایی‌شده، اقدام شود. نتایج مطالعه حاضر در بخش کیفی و ارائه مدل، طی 12 مصاحبه از وجود ۳ مقوله و 8 مؤلفه و 42 مضمون مفهومی حکایت دارد. در فاز دوم پژوهش نیز مشخص شد، اختلال ادراک فردی مهم‌ترین عارضه‌ای است که تیم‌های حسابرسی در جریان به اشتراک‌گذاری اطلاعات و تمرکز بر شیوه‌های مشارکتی با آن روبرو می‌باشند و این مسئله می‌تواند کارکردهای تیم‌های حسابرسی را با چالش جدی مواجه کند. نتیجه کسب‌شده حکایت از این مسئله دارد که حسابرسان به‌عنوان اعضای تیم حسابرسی، زمانی می‌توانند کارکردهای اثربخشی در ارتقاء کیفیت حسابرسی داشته باشند که به‌واسطه‌ی سطح شناخت ادراکی برآمده از ویژگی‌های رفتاری و روان‌شناختی، هریک از حسابرسان به‌طور فردی بتواند نقش اثرگذاری در مشارکت و به اشتراک‌گذاری اطلاعات داشته باشند.

کلیدواژه‌ها

• تیم‌های حسابرسی
• اختلال ادراکی
• آسیب شناسی

موضوعات

• حسابرسی مالی
• ریسک حسابرسی

عنوان مقاله [English]

Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process

نویسندگان [English]

• Mehdi Eskandari ¹
• Seyed Yousef Ahadi Serkani ²
• Seyede Atefe Hosseine ³

¹ PhD student, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran

² Associate Professor, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran

³ Assistant Professor, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran

چکیده [English]

The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process.
The aim of this study is to present a pathological framework of teamwork in auditing using a matrix ranking process. This study employs a mixed-methods and exploratory approach due to the lack of identification of vulnerable areas of teamism in the auditing profession. The grounded theory method was applied to determine the dimensions of the model through fuzzy Delphi analysis. There is a content similarity between the components representing the central field of damage of teamism in the auditing profession and the identified categories. Using the interpretive ranking process, an attempt was made to prioritize the identified axes. The results of this study, based on 12 interviews in the qualitative phase and the model presentation, indicate the existence of 3 categories, 8 components, and 42 conceptual themes. In the second phase of the research, it was also determined that individual perception disorder is the most significant issue that the audit teams face in the process of sharing information and focusing on collaborative methods. This issue can seriously challenge the performance of audit teams.

Introduction

In organizational structures, one of the most important processes for fostering participation and information sharing is developing team orientation to achieve effectiveness. In other words, participation and the creation of synergy are considered key outcomes of team orientation, through which any organization can improve competitive results. However, it is important to note that some professions benefit more from team orientation because the specific characteristics of certain jobs, particularly those involving the sharing of knowledge and experience, can yield greater advantages. Auditing is one of such profession that relies on team orientation due to the specialized knowledge and experience required. Auditing teams are structured according to certain norms designed to improve knowledge sharing and learning.

Literature Review

At the onset of interpersonal communication, the concept of a group was viewed as a collaborative function. This was believed to yield more long-term results compared to individual decision-making, as joint efforts between individuals were thought to provide better solutions to the organization’s challenges. However, with the development of behavioral research in the functional fields of the group, it became evident that, like previous theories, the group offered only proportional efficiency for the organization and did not significantly differ from individual decision-making in terms of effectiveness. In fact, issues within the group, such as power dynamics, fear, and frustration among members, particularly among minority stakeholders, often cause more disruptions in solving organizational problems and could impose significant costs on the organization.

Methodology

The research approach of the present study, in terms of data collection logic, is hybrid in nature. This is because it examines a phenomenon for which no comprehensive framework exists in the theoretical literature of the auditing profession, nor is there a consensus. Therefore, the study begins by analyzing the qualitative data and relying on the data theory method of the foundation, aiming to identify the dimensions of the damages of the audit teams through a multidimensional model. For this purpose, Glaser's (1992) emergent approach is employed to formulate the audit teams' vulnerability framework, utilizing expert interviews conducted in three stages of coding.

Result

Based on the arguments presented in the methodology regarding the lack of a theoretical framework for team orientation vulnerability in the auditing profession, the foundation data theory analysis process, following Glazer's approach, was used as the basis for the qualitative section. In this analysis, a total of 315 open codes were generated from interviews with 12 identified accounting experts. Through a three-stage coding process, 8 components and 4 main categories were identified. To ensure the reliability of the identified dimensions, Fuzzy Delphi analysis was employed. The findings from this analysis confirm all the core areas of the damage of team orientation within the audit profession. Subsequently, to address the research question of determining the most significant central field of damage of team orientation within the auditing profession, the interpretive ranking process was utilized.

Discussion

In analyzing the obtained results, it can be stated that auditors, as members of the audit team, can effectively contribute to improving audit quality when each auditor can individually play a meaningful role in collaboration, due to their level of perceptual knowledge, which stems from behavioral and psychological characteristics, and their ability to share information.

Conclusion

The results indicate that auditors, as members of the audit team, can effectively contribute to improving audit quality when each auditor can individually play an active role in collaboration, due to their level of perceptual knowledge, which stems from behavioral and psychological characteristics.
 

کلیدواژه‌ها [English]

• Team Orientation
• Cognitive Disorder
• Pathology