The Role of Political Ideology Regarding The Organizational Adaptability and Professionalism of Auditors on Organizational Professional Conflict

Subject Areas : Financial and Behavioral Researches in Accounting

khadije saberi ¹ , Fatemeh Sarraf ² , Bahman Banimahd ³ , Mohsen Hamidian ⁴

1 - PhD student in accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
2 - Assistant Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
3 - Associate Professor. Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran
4 - Associate Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran

Received: 2023-11-11 Accepted : 2023-12-18 Published : 2023-12-21

Keywords: organizational adaptability, Political Ideology, Auditors' Professional-Organizational Conflict, professionalism,

Abstract :

Political ideology has increasingly affected organizations, affecting the decisions and behavior of members, both intentionally and unintentionally. The terms 'economic conservative', and 'social conservative' denote fundamental beliefs and values. Auditors working across various financial sectors often adopt a political ideology that reflects their cultural backgrounds, and personal beliefs. Adaptable organizations react to altering client expectations and environmental changes, constantly resolving resultant issues. The capacity to handle these disputes is critical for any organization's long-term success. The adaptability of professional auditors, affected by their ideological stances, can either reduce or exacerbate these conflicts. Regarding the methodology of this research, it uses a descriptive and survey-based approach, categorized as field research. The study's sample includes 413 professionals from all levels of the auditing field, working at the Auditing Institutes validated by the Securities, and Exchange Organization of Iran and Iran's Auditory Organization in the year 2021. These individuals were selected as convenient samples. Data collection involved four standardized questionnaires, with analysis conducted using structural equation modeling. The findings show that auditors with a social conservative mindset have a direct impact on organizational adaptation, but auditors with an economic conservative mindset have an opposite impact. Social conservatism in auditors negatively affects professionalism, while economic conservatism has a positive impact.political ideologies do not significantly affect the organizational professional conflict. The mediating variable of auditors' organizational adaptability is negatively associated with organizational professional conflict, whereas the mediating variable of professional orientation positively correlates with it.