نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد علوم و تحقیقات ، دانشگاه آزاد اسلامی ، تهران، ایران
2 دانشیار و عضو هیات علمی گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی ، تهران ، ایران و استاد مدعو واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
3 عضو هیات علمی گروه حسابداری ، دانشگاه آزاد اسلامی واحد بروجرد ، بروجرد ، ایران و استاد مدعو واحد علوم و تحقیات ، دانشگاه آزاد اسلامی ، تهران، ایران
4 دانشیار و عضو هیات علمی گروه حسابداری ، واحد علوم و تحقیقات ، دانشگاه آزاد اسلامی ، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The need to establish a culture and ethical behavior is such that many large organizations have
reacted to legal and environmental pressures by establishing ethical cultures in organizations.
Given the importance of ethics and values in organizations in this study, we intend to examine the
motivational values and commercialization of auditing in auditing firms. The data of this study,
which was prepared from 385 questionnaires of auditors working in auditing firms that are
members of the Society of Certified Public Accountants and the Auditing Organization in 2020,
were reviewed and concluded using SPSS and LESSRL software. In order to evaluate the
appropriateness of the measuring instrument (questionnaire), confirmatory factor analysis (CFA)
with covariance-based approach was used by Lisrel 8.8 software. Skewness and elongation
coefficients have also been used to investigate the type of data distribution. An independent sample
of the effect of motivational values on market orientation, customer orientation and process
orientation of an auditing firm has been identified using the one-way t-method. The results of this
study show that there is a positive and significant relationship between motivational values and
market orientation, customer orientation and process orientation of an audit firm.
کلیدواژهها [English]