Interpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies

Document Type : Original Article

Authors
Arash Khirkhah 1
Mohammadreza Abdoli 2
Hasan Valiyan 3
1 PhD student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahrood, Iran
2 Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
3 Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
Abstract
Empowerment and equality are two appropriate words in human resource development functions that can plan the field of job promotion in a coherent and purposeful way. But one of the dominant features in developing countries is gender inequality, which has become a dominant feature in countries in these countries and has been considered as a factor to reduce individual growth and improve the level of skill, behavioral and social capabilities. The purpose of this study is to present a Dacum model based on the triple-strength empowerment approach of women working in the field of internal audit in companies operating across the capital market. This is a goal-oriented, descriptive-applied developmental research, and a combination of data types. In the qualitative section, three-dimensional empowerment indicators of women working in the field of internal audit were identified based on the Dacum model approach with the participation of 15 research experts, using cross-sectional and Delphi analyses. A comprehensive interpretive-structural analysis was performed with the participation of 20 women as internal auditors of companies listed on the Tehran Stock Exchange. The purpose of this analysis was to prioritize the spectrum of the most influential indices of empowerment of female auditors in educational planning to the least effective ones in the form of research model and to examine the relationships between them based on matrix comparisons. According to the results, 17 indices reached theoretical adequacy during the two stages of Delphi analysis out of the initial 19 indices in cross-mix analysis.
Keywords
Educational Development Policies
Internal Auditors
Professional Approaches
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