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design a model of talent management and succession in auditing based on grounded theory approach
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Mohammad Tashakori Jahromi   , Allah Karam Salehi * , Mohammad amin Kouhbor |
| , Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran |
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Abstract: (805 Views) |
Abstract
Auditing and accounting are sciences that at all stages require the application of professional judgments and decisions of their auditors and managers, and this has doubled the importance of attracting talent and retaining them to develop the performance of employees and audit firms. Therefore, the purpose of this study is to provide a model of talent management and succession in auditing with the foundation grounded theory approach using a qualitative approach based on the foundation grounded theory. The data collection tool was a semi-structured interview with experts. To do this, 14 specialized faculty members, partners of auditing firms, members of Iranian Association of Certified Public Accountants, who have expertise in the field of auditing and management, were interviewed using the targeted sampling (snowball sampling) in 2021; In-depth interviews were conducted up to the saturation stage. The research data were analyzed by coding method and Maxqda software and the main categories and concepts were extracted. The talent management and succession model is presented in the form of a paradigm model that includes, causal conditions, contextual conditions, intervening conditions, strategies and messages According to this model, the most important causal conditions that can be effective in managing audit talent and succession are individual, professional and motivational factors. Also, to achieve audit talent management and succession, strategies such as competency, knowledge management, talent institutionalization, and succession must be adopted. The research model also showed that talent management and succession cultivation can have consequences such as performance development and gaining a competitive advantage. |
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| Keywords: Audit, Data Oriented Theory, Performance Improvement, Succession Planning, Talent Management |
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Full-Text [PDF 513 kb]
(296 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/11/23 | Accepted: 2022/04/10 | Published: 2023/05/22
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