Interpretive Structural Modeling of Factors Affecting the Quality of Auditors' Work Life (Case Study: Auditing Institutions in Tehran)

Document Type : Original Article

Authors

1 PhD student in accounting, Department of Accounting, Kashan Branch, Islamic Azad University, Isfahan, Iran

2 Assistant Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran,

3 Assistant Professor, Department of Accounting, Khalkhal Branch, Islamic Azad University, Ardebil, Iran,

4 Associated Professor, Department of Accounting, Bandar Gez Branch, Islamic Azad University, , Bandar Gez,Iran

10.30495/ijfma.2023.71599.1969

Abstract

The purpose of this study was to Interpretive Structural Modeling of the factors affecting the quality of work life of auditors. This study is based on an applied purpose and a quantitative qualitative approach. Identifying the factors affecting the improvement of quality of work life was done through systematic review of previous context and researches and semi-structured interviews based on theoretical saturation with 17 experts in accounting and human resource management. The validity and reliability of the interviews were confirmed by the method of relative content validity and Kappa Cohen index, respectively. In order to model the factors affecting the improvement of quality of work life, the opinions of 41 accounting experts and managers and owners of auditing firms aware of the research topic were used by convenience sampling method and a questionnaire. The validity and reliability of the questionnaire were confirmed by content validity and test-post-test method, respectively. Coding of interviews using Atlas ti software identified 34 factors affecting the quality of auditors' working life. Modeling the identified factors with the interpretive structural method led to the formation of thirteen levels in which procedural justice, reviewing the content of jobs and reforming the compensation system are the most effective and sustainable development programs of the company, providing growth opportunities and culture of excellence are the most Impressionable factors.

Keywords

References

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