ارزیابی محرک‌های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس در کاهش اثربخشی مذاکره در حرفه حسابرسی

هدف: هدف این پژوهش ارزیابی محرک‌های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس در کاهش اثربخشی مذاکره در حرفه حسابرسی است. روش: این پژوهش بنا به ماهیت جمع‌آوری داده، ترکیبی است، به این دلیل که در بخش کیفی ابتدا از طریق چک لیست‌های امتیازی نسبت به شناسایی محرک‌های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس و از طریق تمرکز بر پژوهش تروتمن و همکاران (2005) ابعاد اثربخشی مذاکره در حرفه حسابرسی شناسایی و سپس در بخش کمی از طریق تحلیل ماتریس فازی شهودی، نسبت به تعیین اثرگذارترین محرک دیالکتیک هویت اجتماعی صاحبکار به حسابرس جهت کاهش اثربخشی مذاکره در حرفه حسابرسی اقدام گردید.  یافته‌ها: نتایج پژوهش در بخش کیفی از وجود 4 محرک دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس جهت سنجش حکایت دارد که طی دو مرحله تحلیل دلفی مورد تایید قرار گرفت. همچنین نتایج در بخش کمی بر اساس دو هدف تعیین اثرگذارترین بعد محرک‌های دیالکتیک ارجاع هویت اجتماعی صاحبکار به حسابرس و تاثیرپذیرترین بعد مذاکره در حسابرسی پیگیری شد.  نتیجه‌گیری: براساس نتایج کسب شده باید بیان نمود، بازار حسابرسی برای رقابت‌پذیری بیشتری نیازمند توجه به ارزش‌های برآمده از هویت حرفه‌ای است تا سطح وابستگی حسابرسان به صاحبکاران در مذاکره حسابرسی کاهش یابد. نتایج این پژوهش همسو با تئوری هویت حرفه‌ای در حسابرسی است که بیان کننده این موضوع است که ارزش‌های مورد تاکید در حرفه حسابرسی مبنایی برای اثربخشی استقلال و تردید حرفه‌ای قلمداد می‌شوند.

evaluating the dialectical drivers of the client’s social identity referral to the auditor in reducing the effectiveness of auditing profession negotiation

objective: one of the most important reasons for improving the professional identity in auditing is the value-based influencing stimuli on auditors, which can be effective in improving the effectiveness of negotiation in this profession. one of the drivers of value in the development of professional identity is the dialectic functions in replacing the values of the owners instead of the professional values by the auditors. in fact, without a professional identity, the differences and similarities in auditors’ functions are not clear, and this makes ethics to be neglected in this field. therefore, professional identity is considered as a manifestation of internal and external stimuli in the audit profession, which will cause a person to act as a committed or indifferent to professional goals. because the professional identity shows the degree of the auditor’s dependence on this profession, which is considered as the context of presenting the auditors’ commitment along with the acceptance of audit requirements in order to maintain independence and ethical values. the purpose of this research is evaluating the dialectical drivers of the client’s social identity referral to the auditor in reducing the effectiveness of auditing profession negotiation.method: according to the nature of data collection, this research is hybrid, because in the qualitative part, firstly, through point checklists to identify the dialectic drivers of the social identity of the entrepreneur to the auditor, and by focusing on the research of trotman et al (2005) dimensions the effectiveness of negotiation in the auditing profession was identified, and then in the quantitative part, through intuitive fuzzy matrix sets, it was determined the most effective driver of the social identity dialectic between the employer and the auditor in order to reduce the effectiveness of negotiation in the auditing profession. therefore, meta synthesis and delphi were used in the qualitative part and intuitive fuzzy matrix process based on vikor was used in the quantitative part. the statistical population in the qualitative section consisted of 14 people who were experts in the auditing profession, who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research. the statistical population in the quantitative part was also 24 audit partners with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling.results: in this research, in order to determine the dialectical components/dimensions of the social identity of the employer to the auditor, in order to perform the analysis of the quantitative part, i.e. intuitive fuzzy, analysis techniques are used in the qualitative part. in order to identify these dimensions, metasynthesis technique is used. it is worth mentioning that with the aim of improving the level of relevance of identifiable dimensions in the qualitative section, the time frame for content screening based on the analyzes of the qualitative section is 2018-2022. the results of the research in the qualitative part indicate the existence of 4 dialectical drivers of referring the employer’s social identity to the auditor for evaluation, which was confirmed during two stages of delphi analysis.