Document Type : Research Paper
Authors
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
3 Assistant Professor of Accounting Department, Central Tehran Branch, Asami Azad University
Abstract
The purpose of research is contextualizing the strategic thinking of auditors' bricolage functions in controlling the occurrence of auditing profession pressure spillover disorders. This study is considered a hybrid in terms of methodology, because it seeks to achieve the research goals based on a set of qualitative and quantitative analysis methods. Therefore through the processes of the qualitative part, it was first attempted to identify the functional areas of the auditors' bricolage strategic thinking and the disorders caused by the pressures of the auditing profession, based on two grand theory analyzes and systematic content screening after implementing the fuzzy Delphi analysis process and verifying the reliability of the identified dimensions, it is possible to expand them to the study platform. Then, in the quantitative part of the study, an attempt was made to evaluate the criteria identified in the auditing profession through the gray Vicor matrix. The findings of the study in the qualitative part indicate the identification of 36 conceptual themes, 6 core components and 3 categories for the variables of auditors' bricolage strategic thinking functions and the identification of 5 disorders caused by the pressures of the auditing profession. In the following, with the aim of combining these variables in the form of implementing the process of Gray Vicor analysis, the results showed by improving the level of efficiency of the auditor's negotiation fields based on the development of bricolage strategic thinking in auditors, it can be expected that the conflict caused by tolerance with the employer
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