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Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court
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Monireh Salehnia   , Mohammad Lagzian * , Fariborz Rahimnia , Hussein Rahmanseresht |
| Ferdowsi University of Mashhsd |
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Abstract: (1531 Views) |
The present study was conducted with the aim of analyzing the components of human capital and discovering the relationships between them for the auditors of the Supreme Audit Court. Thus, after identifying the dimensions of human capital at the individual level, the components of human capital for the auditors of the Supreme Audit Court were extracted using content analysis of semi-structured interviews (qualitative section). In the next step, using a questionnaire, data related to the relationship between the variables were extracted and finally, after confirmation of the relationships between the variables by experts, the data were analyzed and fuzzy perceptual mapping was drawn. (Quantitative part) The statistical population of the study was the managers of provincial managers. Sampling in the qualitative part of the sampling was purposeful and was used in the quantitative part from census.
The results showed that among the dimensions of human capital, the behavior / performance of auditors with a degree of centrality of 9.20 and then the maturity of the auditor with a degree of centrality of 8.47 are the most important dimensions. The most influential dimensions in the intended mapping were the auditorchr('39')s abilities with an out degree of 4.87 and then the auditorchr('39')s values and beliefs with an out degree of 4.55. |
Article number: 13 |
| Keywords: Human Capital, Auditors, Fuzzy cognitive Mapping, Supreme Audit Court |
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Full-Text [PDF 882 kb]
(548 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2020/07/17 | Accepted: 2020/09/15 | Published: 2021/12/21
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