Purpose: The purpose of this study is to design and explain the model of human capital substitution in the supreme Audit Court of Iran. In this regard, the research focuses on identifying the indicators, components and dimensions of the human capital succession model in the organization. Research Methodology: Based on a qualitative approach and semi-structured interview tools, the required data were collected. For this purpose, based on the opinions of 12 experts in the technical field of the audit department of the Court of Audit, the researcher collected the required data. In order to analyze the collected data, the theme analysis approach and MAXQDA software were used. Results: Through the analysis of data, indicators, components and dimensions related to the model of human capital substitution of supreme Audit Court of Iran were identified. Based on these findings, the model includes 150 indicators, 12 components and 5 dimensions. The introduced model is the first model in this field in the mentioned organization and due to the comprehensiveness of its factors, it has a high generalizability for other similar regulatory organizations.
Zibakerdar K, Azar A, Amirkabiri A, Haghshenas Kashani F. Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court). audit knowledge 2021; 21 (82) : 14 URL: http://danesh.dmk.ir/article-1-2683-en.html