دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

ارائه الگو و اولویت بندی نقش توانایی و ویژگیهای شخصیتی حسابرس برای حل تعارض از طریق مذاکرات میان حسابرس و صاحبکار

نوع مقاله : مقاله پژوهشی

نویسندگان
حجت شادرو 1
زهره حاجیها 2
آذر مسلمی 3
ابراهیم گیوکی 4
1 دانشجوی دکترای حسابداری، دانشگاه آزاد اسلامی واحد خمین، ایران
2 استاد، گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران
3 استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد خمین، ایران
4 استادیار گروه مدیریت، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران
10.22034/jmaak.2025.24074
چکیده
هدف این پژوهش ارائه الگو و اولویت بندی نقش توانایی و ویژگیهای شخصیتی حسابرس برای حل تعارض از طریق مذاکرات میان حسابرس و صاحبکار است. . در بخش کیفی پژوهش، بر اساس رویکرد تحلیل محتوا، مولفه های ابعاد توانایی و ویژگیهای شخصیتی حسابرس برای حل تعارض شناسایی، کدکذاری و طبقه بندی شد. در بخش کمی نیز با نظرسنجی از 10 نفر از خبرگان این حوزه، به شیوه دلفی فازی مولفه های شناسایی شده غربالگری شده و الگوی نهایی ارائه شد و سپس با استفاده از روش ANP فازی، به اولویت بندی عوامل شناخته شده پرداخته شد. نتایج به دست آمده نشان داد الگوی نهایی برای حل تعارض از طریق مذاکرات، شامل 4 بعد اصلی و 19 مولفه فرعی مرتبط به آنها است. در مورد اولویت بندی ابعاد، به ترتیب توانایی و ویژگی‌های شخصیتی مربوط به رویکرد بین فردی، توانایی شناختی و ویژگی های مربوط به ترجیحات و در مورد مولفه ها، نیز خودکارآمدی، سبک ارتباط مشارکتی، هوش هیجانی، نیاز به موفقیت و هوش شناختی دارای بیشترین اهمیت برای حل تعارض از طریق مذاکرات میان حسابرس و صاحبکار هستند. این نتیجه نشان می دهد با توجه به متنوع بودن و پیچیده بودن موضوعات مذاکره میان حسابرس و صاحبکار، هر یک از ویژگیها و توانایی های شخصیتی، بسته به نوع موضوع و طرف مذاکره و هدف تعیین شده، در شرایطی بتواند به حل تعارض موجود کمک نماید؛ اگرچه اولویت بندی آنها از نظر خبرگان متفاوت است
کلیدواژه‌ها
توانایی و ویژگیهای شخصیتی
مذاکره حسابرس و صاحبکار
حل تعارض

عنوان مقاله English

Presentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client

نویسندگان English

Hojat shadroo 1
Zohreh Hajiha 2
Azar Moslemi 3
Ebrahim Givaki 4
1 PhD student in accounting, Islamic Azad University, Khomein branch, Iran
2 Professor, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Assistant Professor of Accounting, Islamic Azad University, Khomein Branch, Iran
4 Department of Management, South Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده English

The purpose of this research is Presentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client. In the qualitative part of the research, based on the content analysis approach, the components of the auditor's ability dimensions and personality characteristics for conflict resolution were identified, coded and classified. In the quantitative part, with a survey of 10 experts in this field, the identified components were screened and the final model was presented using the fuzzy Delphi method, and then the known factors were prioritized using the fuzzy ANP method. The results showed that the final model for conflict resolution through negotiations includes 4 main dimensions and 19 sub-components related to them. . Regarding the prioritization of the dimensions, respectively, ability and personality characteristics related to interpersonal approach, cognitive ability and characteristics related to preferences, and regarding the components, self-efficacy, collaborative communication style, emotional intelligence, need for success and cognitive intelligence have the highest It is important to resolve the conflict through negotiations between the auditor and the Clients. This result shows that according to the diversity and complexity of the negotiation topics between the auditor and the Clients, each of the personality traits and abilities, depending on the type of topic and the negotiating party and the set goal, can help to resolve the existing conflict. ; Although their prioritization is different according to experts.

کلیدواژه‌ها English

Ability and personality traits
auditor and Client negotiation
conflict resolution
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