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Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach
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Ahad Samadi Farrokhran   , Asgar Pakmaram * , Rasoul Abdi , Ali Jafari |
| Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran, pakmaram@bonabiau.ac.ir |
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Abstract: (869 Views) |
| Today, conflict is an inseparable part of human life and its occurrence in an organization is inevitable, and management must control and manage moral conflict in the organization. The main goal of this research is to present the hegemonic model of auditors' social ethics conflict control using the foundational data theory design. In terms of purpose, this research is exploratory and of a qualitative research type, which was conducted using the data-based theory design. The research data was collected through in-depth and semi-structured interviews until reaching theoretical saturation with 15 audit experts who were selected through the theoretical sampling method. The statistical population of the research is university faculty members who are continuously active in auditing, partners and technical managers of auditing institutions. The research data were analyzed during several stages of coding with the help of MaxQD software and separated into separate concepts and 20 general categories were obtained. In the framework of the paradigm model, a comprehensive hegemonic model of social ethics conflict control of auditors was developed, which includes 3 categories for the central phenomenon, 3 categories for causal conditions, 3 categories for strategies, 4 categories for background conditions, 4 categories for intervening conditions and 3 categories of consequences related to the central phenomenon of the research. The results of the research show that the three factors of personality traits, organizational virtue orientation and auditor's social identity play a major role in the emergence of auditors' social ethics conflict. Controlling the conflict of social ethics of independent auditors requires the collective efforts of competent professional authorities, legislative organizations and independent auditors at the individual level and at the level of the auditing institution |
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| Keywords: Moral, social morality, adenopathy, theory to |
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Full-Text [PDF 1342 kb]
(399 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2023/06/10 | Accepted: 2024/02/12 | Published: 2024/11/30
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