Motivational Values and their Effects on Market Attitude and Customer Attitude in Auditing Institutions

Subject Areas : International Journal of Finance, Accounting and Economics Studies

saeed amini ¹ , azita jahanshad ² , Ghodratolah Talebnia ³

1 - P.hd Student,Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 - Associate Professor, Department of Accounting, Islamic Azad University, central tehran Branch
3 - Associate Professor of Accounting, Science and Research Branch, Islamic Azad University, Faculty of Humanities, Accounting Department, Tehran, Iran

Received: 2023-04-29 Accepted : 2023-06-07 Published : 2023-08-28

Keywords: Attitude Values, customer orientation, Commercialization, Process Orientation, Market orientation,

Abstract :

The purpose of this research is to investigate the motivational values and its effects on the market attitude and customer attitude in auditing institutions. The data of this research, which was prepared from 385 questionnaires from auditors working in auditing institutions, members of the Society of Certified Accountants and Auditing Organization in 2019, were analyzed and concluded using SPSS and LESSRL software. In order to check the appropriateness of the measurement tool (questionnaire), confirmatory factor analysis (CFA) with covariance approach was used by Lisre18.8 software. Also, in order to check the type of data distribution, the coefficients of skewness and kurtosis have been used. Using the one-to-one method, an independent sample of the influence of motivational values on the market tendency and the client's tendency of an audit firm has been identified. . The results of this research show that there is a direct and significant effect between motivational values on market orientation and customer orientation of auditing firms, and as much as motivational values increase in institutions, market orientation and customer orientation will also increase.