نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Knowledge management is the use of individual and collective experience and knowledge through the process of knowledge production, knowledge sharing, and its application to achieve organizational goals. Therefore, the purpose of this paper is to study the relationship between a knowledge-based environment in auditing firms and auditors' tendency to leave their jobs. The statistical population of this study includes all auditors working in private auditing firms that are members of the Iranian Association of Certified Public Accountants. From this population, a sample of 226 people was selected by random sampling method. The theoretical foundations of the research are based on library studies and research data extracted based on a questionnaire. Hypothesis testing was conducted based on multivariate regression and using SPSS software. The results of hypothesis testing show that both variables of knowledge-based organizational culture and learning climate have a negative and significant relationship with the intention to leave the job in auditors. In other words, by improving the knowledge-based organizational culture and learning climate in auditing firms, the intention to leave the job in auditors can be reduced. The evidence of this study indicates that the needs and expectations of knowledgeable auditors who are seeking to learn and gain knowledge should be addressed by audit firms through the establishment of knowledge management. Obviously, this can improve the motivation of audit staff and ultimately improve audit quality.
کلیدواژهها English