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Evaluating the Metaphors of Development of Auditor's Maturity Capacities
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Siamak Sami   , Negar Khosravipour * , Zahra Lashgari |
| Central Tehran Branch, Islamic Azad University |
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Abstract: (508 Views) |
Maturity is considered as a part of the experimental and knowledge-increasing processes in any profession, which can create the basis for performing effective tasks for the person in charge of the profession. The purpose of this research is evaluating the metaphors of development of auditor's maturity capacities. The research methodology was developmental and mixed. Because there was no coherent theoretical framework regarding the evaluation of metaphors for the development of maturity capacities in auditors, and this research first determined the dimensions of the research through grand theory. Then, through Delphi analysis, the reliability of the identified dimensions was determined, so that in the quantitative part of the research, through the interpretive ranking process, the most influential dimension of maturity capacity in auditors was prioritized. The target population in the qualitative section was 12 university specialists who were considered experts both scientifically and experimentally. The process of selecting people was a theoretical sampling method based on empirical knowledge in the auditing profession. But the target population in the quantitative part was 22 auditors with more than 5 years of professional experience who were selected based on their work experience and level of technical and specialized knowledge through non-probability sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 34 conceptual codes, which have embedded the function of maturity capacities in auditors in the form of a 6-dimensional model. Also, the results in the quantitative section showed that the effective percentage of the function of the professional perspective is higher than the rest of the function of metaphors of professional maturity in auditors, which means that the development of professional maturity capacities in auditing is dependent on the perspectives that the auditing profession should create by creating hope for the future in the profession. It should be done so that auditors can act responsibly towards their job duties with a more open view.
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| Keywords: Maturity, Metaphors in Audit, Interpretive Ranking Process |
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Full-Text [PDF 1923 kb]
(101 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/07/3 | Accepted: 2023/02/5 | Published: 2023/10/2
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