International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Designing a Qualitative/Interactive Constructivist Model of Professional Frustration in Auditors Focusing on Dunning-Krueger Cognitive Syndrome

Document Type : Original Article

Authors
Hamidreza Asili 1
Mohammadreza Abdoli 2
Hasan Valiyan 3
1 PhD student accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2 Associate Professor of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
3 Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
10.30495/ijfma.2022.59915.1614
Abstract
The purpose of this study is to design a qualitative/interactive constructivist model of professional frustration in auditors with a focus on Dunning-Krueger cognitive syndrome. In the study in order to determine the theoretical adequacy of the research, after identifying professional frustration in auditors focusing on Dunning-Krueger syndrome, with the help of 16 experts in the field of accounting and financial management at the university level, an attempt was made to evaluate the identified propositions through Delphi analysis, which were examined in two stages through mean, agreement coefficient and standard deviation and out of a total of 18 initial propositions, 3 propositions were removed and 15 propositions entered the interactive analysis phase with participation of 84 auditors with specialized knowledge of more than 12 years. At this stage, after performing the analysis, the relationship between the links and the system effectiveness with the approved indicators began, and the results in this section showed that the existence of an initial maladaptive schema in the auditors is considered as proposition of individual causes of professional frustration which is the primary trigger for frustration based on Dunning-Krueger cognitive syndrome which has an important consequence in the auditing profession, and this causes the lack of surrounding due to stress and work pressure in the auditing profession for the person and the person gradually becomes frustrated.
Keywords
Audience professional frustration
Dunning-Krueger cognitive syndrome
qualitative/interactive constructivist
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