Designing a performance evaluation model for audit institutions' personnel based on Grounded Theory
Designing a performance evaluation model for audit institutions' personnel based on Grounded Theory
Subject Areas : Management Accounting
Mahmoud Kia
1
(
Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
)
Javad Rezazadeh
2
(
Associate Professor of Accounting, Tarbiat Modares University, Tehran, Iran (Corresponding Author)
)
hossein kazemi
3
(
استادیار، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
)
Keywords: Performance evaluation, audit institutions, goal-oriented approach, task-oriented approach, Grounded theory and Delphi method.,
Abstract :
The auditors' performance evaluation process includes evaluating and conveying feedback to the auditors. The purpose of the research is to evaluate the performance of independent auditors based on the data theory of the foundation. The present research method is fundamental in terms of its purpose and exploratory and survey in terms of its nature. In the current research, using a qualitative approach and with the help Grounded theory and using in-depth interviews, 31 managers and audit partners were interviewed in 1401 in order to understand their subjective meanings of the approach of evaluating the performance of independent auditors in the audit process. The data was analyzed using the open coding method in the Grounded theory, and with the help of the paradigmatic approach, categories emerged and were presented in its format. Finally, using the Delphi method, a researcher-made questionnaire containing 17 questions from the interviews was prepared and approved. The model obtained by professional experts, completion and the obtained results show the efficiency and effectiveness of the said model. SPS version 25 software was used for data analysis. The results of the show that the goal-oriented approach is effective in evaluating the performance of the personnel of the institutions according to the statistical findings. Given the limited scope of previous research and the lack of comprehensive research in Iran, the designed model, which is multifaceted, provides a broad view of evaluating the performance of independent auditors based on a goal-oriented approach, which can be used in audit quality improvement programs.