نوع مقاله : مقاله پژوهشی

نویسندگان

• علیرضا سعادتی ¹
• نگار خسروی پور ²
• محمدعلی بیداری ²

¹ دانشجوی دکتری، گروه حسابداری، واحد تهران مرکزی ، دانشگاه آزاد اسلامی، تهران، ایران

² استادیار گروه حسابداری واحد تهران مرکزی دانشگاه آزاد اسلامی

چکیده

هدف این مطالعه، زمینه‌یابی کارکردهای تفکر استراتژیک بریکولاژ حسابرسان در کنترل وقوع اختلال‌های سرریزشدگی فشارهای حرفه حسابرسی می‌باشد. این مطالعه به لحاظ روش‌شناسی، ترکیبی محسوب می‌شود، چراکه بر اساس مجموعه‌ای از روش‌های تحلیل کیفی و کمی، به دنبال دستیابی به اهداف پژوهش می‌باشد. لذا از طریق فرآیندهای بخش کیفی، ابتدا تلاش شد تا بر اساس دو تحلیل گرندد تئوری و غربالگری محتوایی سیستماتیک، نسبت به شناسایی زمینه‌های کارکردیِ تفکر استراتژیک بریکولاژ حسابرسان و اختلالِ‌های ناشی از سرریزشدگی فشارهای حرفه حسابرسی، اقدام شود تا پس از پیاده‌سازی فرآیند تحلیل دلفی فازی و تأیید پایایی ابعاد شناسایی‌شده، امکان بسط آن‌ها به بستر مطالعه ممکن باشد. سپس در بخش کمّی مطالعه، از طریق ماتریس ویکور خاکستری تلاش شد تا نسبت به ارزیابی معیارهای شناسایی‌شده در حرفه حسابرسی اقدام شود. یافته‌های مطالعه در بخش کیفی حکایت از شناسایی 36 مضمون مفهومی، 6 مؤلفه‌ی محوری و 3 مقوله برای متغیر کارکردهای تفکر استراتژیک بریکولاژ حسابرسان و شناسایی 5 اختلال ناشی از سرریزشدگی فشارهای حرفه حسابرسی دارد. در ادامه و باهدف ترکیب این متغیرهای در قالب پیاده‌سازی فرآیند تحلیل ویکور خاکستری، نتایج نشان داد، با ارتقاء سطح کارآمدی زمینه‌های مذاکره‌ای حسابرس بر اساس توسعه تفکر استراتژیک بریکولاژ در حسابرسان می‌توان انتظار داشت، تعارض ناشی از تساهل با صاحب‌کار به دلیل سرریزشدگی فشارهای حرفه حسابرسی نسبت به سایر اختلال‌های شناسایی‌شده‌ی دیگر، از قابلیت کنترل‌پذیری بیشتر برخوردار باشد.

کلیدواژه‌ها

• تفکر بریکولاژ
• فشارهای حرفه حسابرسی
• سریزشدگی شغلی

موضوعات

• حسابرسی مالی

عنوان مقاله [English]

Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders

نویسندگان [English]

• Alireza Saadati ¹
• Negar Khosravipour ²
• Mohammad Ali Bidari ²

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

² Assistant Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

چکیده [English]

The purpose of this research is to contextualize the strategic thinking of auditors' bricolage functions in controlling the occurrence of auditing profession pressure spillover disorders. In the qualitative phase of this study, the functional areas of auditors' bricolage strategic thinking and the disorders caused by auditing profession pressures were identified. Using grounded theory and systematic content screening, followed by the implementation of the fuzzy Delphi analysis process and verification of the reliability of the identified dimensions, these functional areas were expanded for the study platform. The findings from the qualitative phase indicate the identification of 36 conceptual themes, 6 core components, and 3 categories related to the variables of auditors' bricolage strategic thinking functions. The results further show that by improving the efficiency of auditors’ negotiation abilities through the development of bricolage strategic thinking, conflicts arising from tolerating employer pressure due to the demands of the auditing profession can be controlled more effectively than other identified disorders.

Introduction

The auditing profession, more than any other, demands mental control and the application of critical thinking and skills to provide opinions on the financial performance of business owners. Consequently, it is natural for this profession to involve higher psychological pressure compared to other jobs in the financial field. As a result of these psychological pressures, auditors often face conflicts in their professional work, increasing the likelihood of job pressures spilling over into other aspects of their roles. In other words, the intense job pressures and the mismatch between an auditor’s personal characteristics and the professional demands of auditing can gradually lead to job burnout, ultimately disturbing the individual’s professional balance.

Literature Review

Since auditors, in the field of auditing, on the one hand, safeguard the public interests of stakeholders by validating financial reports, and on the other hand, operate within for-profit entities to earn revenue and provide services to business owners, they face substantial job pressure. Consequently, there is a concern among legislators and general stakeholders that these dual roles may conflict under such pressure. For instance, an employer with significant economic power might pressure an independent auditor to accept fraudulent or questionable accounting practices.

Methodology

This study is exploratory/descriptive in nature from an objective perspective. On one hand, interviews are employed to identify the functional areas of auditors' bricolage strategic thinking. On the other hand, checklists from the critical evaluation list serve as the foundation for identifying the types of disorders caused by the pressures of the auditing profession. This study is considered developmental in terms of result, as the interplay between auditors' bricolage strategic thinking and the overflow disorder of auditing profession pressures lacks theoretical coherence and an integrated content framework, necessitating content and cognitive analysis to expand the dimensions of this knowledge within the audit field.
In terms of data type, this study is mixed-method. In the qualitative phase, the functional areas of auditors' bricolage strategic thinking are first identified through foundational data theory and interviews. Subsequently, during several stages of the systematic content screening process, the types of disorders caused by the overflow of auditing profession pressures are determined. Based on Delphi analysis, the reliability of the identified dimensions is verified, allowing the examined dimensions to be generalized to the study platform. In the quantitative phase, the gray Vicor matrix is employed to compare criteria in row "i" and column "j", identifying the most effective functional field of auditors from the perspective of bricolage strategic thinking. This is achieved by controlling the drivers of overflow disorders arising from the pressures of the auditing profession.

Result

In this study, during the qualitative phase and based on the answers to the first two research questions, an effort was made to identify the functional areas of auditors' bricolage strategic thinking and the disorders caused by the overflow of pressures in the auditing profession. This was achieved through grounded theory analyses and systematic content screening. Following this, action was taken to implement the fuzzy Delphi analysis process and verify the reliability of the identified dimensions, enabling their expansion to the study platform. The results of the qualitative phase, in line with the first and second research questions, indicate the identification of 36 conceptual themes, 6 core components, and 3 categories for the variable of auditors' bricolage strategic thinking functions. Additionally, 5 disorders caused by the overflow of auditing profession pressures were identified. Subsequently, with the aim of integrating these variables through the implementation of the gray Vicor analysis process, the study sought to answer the third research question: under which function of strengthening strategic thinking in auditors can the conflict caused by the overflow of auditing profession pressures be reduced?
The results in this section showed that by improving the efficiency of auditors’ negotiation abilities through the development of bricolage strategic thinking, it can be expected that the conflict caused by tolerance with employers due to the overflow of auditing profession pressures will become more controllable compared to other identified disorders.

Discussion

In analyzing the obtained results, it should be noted that one of the functional fields of strategic thinking, based on the conceptual mechanism of bricolage, is the ability to design a negotiation path with business owners and conclude audit contracts. Through adherence to professional and ethical values, auditors can avoid potential pressures and prevent disruptions (conflicts) in their tolerance toward business owners. Given the wide range of pressures in the auditing profession, auditors often face desperation during negotiations with business owners. This can negatively affect the quality of audit reports and have destructive behavioral consequences, first on auditors’ performance in their professional roles and later extending to their family life.

Conclusion

This study highlights that strengthening bricolage strategic thinking in auditors can effectively manage work-family conflicts and, to some extent, control role ambiguity conflicts, family-work conflicts, and conflicts related to profession attachment. Negotiations conducted with consistent behavioral and professional capabilities, grounded in auditors' cognitive and perceptual approaches, create opportunities to mitigate professional pressures from the outset. This, in turn, enhances the effectiveness of auditors in their professional roles and broader social roles.

کلیدواژه‌ها [English]

• Auditing Profession Pressure
• Bricolage Strategic Thinking
• Spillover Disorders