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Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM
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Shahla Talari   , Fatah Behzadian * , Mehdii Safari Gerayl , Rahman Saedi |
| Assistant Professor Department of Accounting, NajafAbad Branch, Islamic Azad University, NajafAbad, Iran |
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Abstract: (567 Views) |
A considerable part of the change of audit knowledge from purely classical areas, today is focused on the development of auditors' cognitive functions based on the development of the level of cognitive awareness of the professional functions of auditing so that it can lead to the improvement of the quality of auditors' professional life and provide the possibility of improving the quality of auditing functions for the beneficiaries. The purpose of this research is designing a model of auditors' psychological well-being: evaluation of multi-step fuzzy inference. This study is mixed methodology in terms of data collection. Therefore, first, through the analysis of foundation data theory and the use of Glaser's approach, an attempt was made to determine the dimensions of auditors' psychological well-being, and then its reliability was investigated with the aim of determining the limit of theoretical consensus through fuzzy Delphi analysis. In the quantitative part of the research, Todim's fuzzy inference has been used, because the purpose of this part is to explain the identified dimensions to determine the most important dimension of auditors' psychological well-being. In this research, in the qualitative part, 15 people from accounting experts at the university level and in the quantitative part, 50 people from auditors with more than 5 years of experience participated as the statistical population. The results of the research in the qualitative part during 15 interviews out of 38 themes; It has 6 components and 3 categories in the form of a six-dimensional model. The results in the quantitative part of the research, based on the Todim fuzzy inference matrix and determining the final weight of each of the research criteria, indicate the selection of auditors' perception stimulation as the most important dimension of psychological well-being in the auditing profession. The obtained result expresses the fact that the stimulation of professional perception expresses the creation of equal opportunities in career advancement and strengthening the level of giving meaning to the profession; Acceptance of ethical standards and requirements in auditors, which creates positive motivation in them.
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| Keywords: Psychological Well-Being, Professional Perception, Fuzzy Inference Process TODIM |
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Full-Text [PDF 1010 kb]
(122 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/01/19 | Accepted: 2023/04/8 | Published: 2023/12/22
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