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Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique
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Zakiyeh Marandi   , Mahdi Moradi * , Reza Hesarzadeh |
| Ferdowsi university of mashhad & Professor, Department of Accounting, Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, Iran. (Author). Email: mhd_moradi@um.ac.ir |
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Abstract: (433 Views) |
| The present study was conducted with the aim of identifying the organizational factors affecting on auditors' intrinsic motivation. In this study, by reviewing the literature and based on self-determination theory and job demand-resource theory were identified organizational factors affecting on auditors' intrinsic motivation and, a questionnaire was designed to Using the Delphi method and provided to the experts. The required data was collected and analyzed using the opinions of experts in the audit field (supervisor, senior supervisor, managers and partners of audit institutions). Based on this, at first 43 factors were identified, and the most important factors were identified by applying the 2-step Delphi technique. In the first round of the Delphi method, among the 43 factors identified based on the average of received responses and the content validity index of the constructs, 20 indicators were eliminated and 23 factors remained. Then, in the second stage of the Delphi method, among the remaining 23 factors of the first round, the final 9 factors remained as the most important factors. According to the results of this research, the factor of participation and cooperation between the members of the audit team was identified as the first rank. Factors such as fair behavior of managers and organizational learning culture were as the second rank, training, participation in decision-making, person- job fit and diversity in tasks assigned to auditors as the third rank, and finally the ability to control of job and using of suitable leadership style by managers of auditing institutions, as the last rank of factors affecting the intrinsic motivation of auditors. |
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| Keywords: intrinsic motivation, self-determination theory, job demand-resources theory, auditing |
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Full-Text [PDF 1248 kb]
(179 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2023/07/13 | Accepted: 2023/08/23 | Published: 2024/11/30
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