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Conceptualization of marketing excellence model based on professional code of conduct in audit institutions using a Grounded Theory
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Oktay Yamrali   , Hossein Fakhari * , Esfandyar Malekian , Meysam Shirkhodaie |
| mazandaran university |
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Abstract: (329 Views) |
The aim of study is presenting a model of excellence with the paradigmatic approach of "marketing based on the code of professional conduct" in audit institutions. The current research is conducted using a grounded theory in 2022. The research community consists of partners, managing directors of audit institutions, and people with an experience of membership in the Board of Directors of the Society of Iranian Certified Accountants that 26 of them were selected as a sample by purposive sampling. The data collection tool was semi-structured in-depth interviews. The findings showed more than 165 unique initial coding, 62 intermediate coding and 25 advanced coding. Among the most essential elements of the presented model are causal conditions (such as financial problems of institutions), intervening conditions (such as buying comments), contextual conditions (such as structural features of the profession), consequences (such as realization expectations of key stakeholders) and strategies in two levels of implementation (such as management of relations with owners) and control and correction (such as market audit).
The present study can be considered as the first attempt in the field of providing a model of excellence specifically in audit institutions with an emphasis on the code of professional conduct, which leads to the introduction and application of marketing concepts and the improvement of marketing knowledge in audit institutions. |
Article number: 11 |
| Keywords: professional code of conduct, audit institutions, model of excellence, marketing |
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Full-Text [PDF 514 kb]
(100 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/06/1 | Accepted: 2023/07/19 | Published: 2024/03/10
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