Evaluating the model of human resource management in Iranian auditing institutions
Evaluating the model of human resource management in Iranian auditing institutions
Subject Areas : Management Accounting
rouhollah zare 1 , Reza Gholami Jamkarani 2 , Fereydon Rahnamay Roodposhti 3 , زهرا دیانتی دیلمی 4
1 - PhD student of accounting department, Qom branch, Islamic Azad University, Qom, Iran
2 - Associate Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran(Corresponding author)
3 - Professor of Accounting Department, Faculty of Management and Economics, Science and Research Unit, Islamic Azad University, Tehran, Iran
4 - Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran
Keywords: human resources management, professional human resources, meritocracy, auditing institutions.,
Abstract :
In the present study, the human resource management model in Iran's auditing institutions was evaluated. it was used to determine the components of the human resource management model in Iran's audit institutions through interviews with experts, and then, through a researcher-made questionnaire, the data of this variable was collected. In the next part, the identified model was evaluated using structural equation modeling by partial least square method (PLS-SEM). The results of the current research in the qualitative part show the extraction of 6 main dimensions and 16 core components in the form of "functional factors of human resource management in auditing institutions" as the central category and causal conditions (organizational strategies and human resources in institutions, structure and processes) In auditing institutions, organizational technology and organizational culture prevailing in institutions), background factors (policy and supporting laws and internal infrastructure of institutions), intervening conditions (social restrictions and legal restrictions), strategies (strategic partner, board membership) Management and application of ethical and professional codes) and consequences (ethical consequences and occupational-functional consequences) were obtained. The measurement tool in the quantitative part of the questionnaire was made by Cronbach's alpha and the average variance . In the next step, by using exploratory structural equations, the relationships between strategies and indicators with the components and dimensions of the problem were analyzed, and finally, by examining and evaluating the obtained data, a suitable strategic model was presented.
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