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Designing Career Capital Pattern in the Auditing Profession Using Structural-Interpretive Approach
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Masoud Taherynia   , Abdollah Saedi * |
| lorestan university |
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Abstract: (1169 Views) |
Career Capital presents a picture of a grown man who is well-prepared to perform the duties of a job. The purpose of this study was to design a model of career path in audit profession using interpretive structural approach. This research is based on a mixture of qualitative and quantitative research in the deductive-inductive paradigm that is applied in terms of purpose and in terms of nature and descriptive survey method. The statistical population of the study consisted of managers and experts in the field of auditing profession (including: managers of trusted audit firms and securities, managers of auditing organization and accounting professors) that Based on purposeful sampling, 24 of them were selected. In the qualitative part, the data collection tool was a semi-structured interview whose validity and reliability were tested by CVR coefficient and Kappa-Cohen test, respectively. Also in the quantitative research part of the questionnaire data gathering tool the validity and reliability of which was assessed by content validity and test-retest. It should be noted that the data obtained in the qualitative section were analyzed through Atlas.ti software and coding method. On the other hand, in the quantitative part of the research, Matlab software and interpretive structural approach of the final model of research were developed and presented. The research results include indicators and components of career path capital and provide a model of career path capital in the audit profession. As such, the findings of the study consisted of identifying fifteen indicators of career path capital that are described in four levels in the final model.
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Article number: 7 |
| Keywords: Career Capital, Auditing profession, Structural- Interpretive approach |
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Full-Text [PDF 506 kb]
(410 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2020/01/22 | Accepted: 2020/07/21 | Published: 2022/01/2
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