Document Type : Research Paper
Authors
1 PhD Student, Department of Accounting, Islamic Azad University, Shahrekord, Iran
2 Associate Professor, Department of Accounting, Islamic Azad University, Shahrekord, Iran
3 Assistant Professor, Department of Accounting, Islamic Azad University, Shahrekord, Iran
Abstract
The purpose of this based on two analytical bases, in the first place, is to identify the areas of hegemonic powerism spread in audit institutions to provide a paradigmatic theoretical framework and in the second place, the evaluation of the results of the phenomenon of hegemonic powerism in the structure of audit institutions is to determine the most central result that reduces the quality of auditors' working life. The methodology of this qualitative study is based on inductive philosophy. It is considered exploratory in terms of purpose and developmental in terms of result. The data collection tool was interview and the participants of this study were experts in accounting knowledge at the university level. The results of the qualitative phase of the study during 13 interviews show the identification of 426 open codes, 46 themes, 14 components (axis) and 8 main categories in the process of ground theory. The results of the quantitative phase of the study also showed that the most central outcome arising from the spread of hegemonic authoritarianism in audit institutions is the emergence of work-family conflicts among auditors. This is a telling result of the problem that the spread of the dominant hegemonic powerism in audit institutions leads the way of interaction of partners with auditors strongly towards conflict and with the reduction of job motivations, which can affect the quality of auditors' professional life.
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