The Effect of Political Ideology on Auditors' Professional-Organizational Conflict With The Mediating Role of Organizational Adaptability

Subject Areas : Journal of Capital Market Analysis

khadije  saberi ¹ (acounting, Islamic Azad University, South Tehran Branch, Tehran, Iran)
Fateme  Saraf ² (Assistant Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran)
Bahman  Banimahd ³ (Associate Professor. Department of Accounting, Islamic Azad University, Karaj Branch, Karaj, Iran)
Mohsen  Hamidian ⁴ (Associate Professor, Department of Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran)

Received: 2023-10-16 Accepted : 2024-03-10 Published : 2024-03-26

Keywords: Political Ideology, Organizational Adaptability, Organizational Professional Conflict of Auditors,

Abstract :

Political ideology is widespread in today's organizations. The labels liberal and conservative often represent fundamental beliefs and values. People's political ideology is unique to each individual and guides the decisions and behavior of the members of the organization either willingly or unwillingly. The potential for the emergence of organizational professional conflict in work environments is increasingly growing. Efficient organizations with a high adaptability capacity seek to respond to the changing demands of customers and environmental changes so that they can deal with the forces and obstacles that are constantly present in the organization, and the survival concern of any organization depends on how to deal with conflicts. The purpose of this research is to investigate the effect of political ideology on auditors' organizational professional conflict with the mediating role of organizational adaptability The present study is a descriptive applied research that the research data using standardized questionnaires by a sample of 314 questionnaires among the auditors working in the audit organization and trusted audit institutions in the year 1400 in a random probability distribution and the research data using the structural equation model using softwares 22 SPSS and 88 LISREL statistics have been analyzed. The research results show that auditors with conservative political ideology have a direct effect and liberal auditors have an inverse effect on organizational adaptability; But conservative political ideology and liberalism have no significant effect on organizational professional conflict. Also, auditors' organizational adaptability has a negative and opposite effect on organizational professional conflict.