نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
**Introduction and Objective:** The increasing complexity of the business environment, emerging sustainability reporting requirements, and limitations of traditional auditing models have necessitated a reassessment of oversight structures. This study aimed to design, develop, and validate a model for sustainable management performance auditing in the context of digital transformation.**Methodology:** This exploratory mixed-methods study was conducted during the first half of 2026 in two qualitative and quantitative phases. In the qualitative phase, systematic grounded theory based on the Strauss and Corbin approach was employed, and data were analyzed using MAXQDA software. Participants comprised 14 experts from academic, operational, and policymaking backgrounds, selected through purposive sampling. Theoretical saturation was achieved at the eleventh interview. In the quantitative phase, the statistical population consisted of 162 managers, supervisors, and auditors working at the Audit Organization of Iran. The sample size was determined using G*Power statistical power analysis and the Morgan table, and participants were selected through random sampling. Data were analyzed using structural equation modeling and SmartPLS software.**Findings:** Qualitative analysis identified 60 initial concepts and 20 subcategories, organized into six dimensions of the paradigmatic model: causal conditions, central phenomenon, contextual conditions, intervening conditions, strategies, and consequences. The findings highlighted stakeholder accountability pressures, institutional requirements, corporate governance, data-driven culture, digital infrastructure, professional competencies, and intelligent auditing. Quantitative findings supported the model's measurement quality and explanatory and predictive capabilities.**Conclusion:** By integrating sustainability, performance auditing, and digital transformation, the proposed model can contribute to improving non-financial transparency, reducing information asymmetry, and strengthening organizational strategic resilience.
کلیدواژهها English
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