تعدیل شکاف انتظارات حسابرسی بر اساس استراتژی‌های منابع انسانی از طریق رویکرد تئوری راف و تئوری خاکستری
محورهای موضوعی : حسابداری مدیریتحسن ولیان 1 , محمدرضا عبدلی 2 , مهران اروئی 3
1 - استادیار گروه مدیریت، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
2 - دانشیار حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
3 - گروه مدیریت، واحد سمنان، دانشگاه آزاد اسلامی، سمنان ایران
کلید واژه: شکاف انتظارات حسابرسان, استراتژی های توسعه منابع انسان, تئوری راف, تئوری خاکستری,
چکیده مقاله :
شکاف انتظارات حسابرس در بسیاری از کشور ها برحسب تعاریف مختلف ساختار‌های متفاوت، مرز‌های هر مولفه و عوامل تاثیرگذار هر کدام از آنها مورد تحقیق قرار گرفته‌اند. هدف این پژوهش بهبود شکاف انتظارات حسابرسی بر اساس استراتژی‌های منابع انسانی از طریق رویکرد تئوری راف و تئوری خاکستری می باشد. روش این پژوهش ترکیبی و مبتنی بر اقتباس مبانی نظری از طریق روش ارزیابی انتقادی، همچنین تحلیل دلفی به منظور تایید شاخص ها و در نهایت تحلیل راف و تئوری خاکستری به منظور انتخاب مهمترین گزینه از میان 5 گزینه ی استراتژی های منابع انسانی برای حسابرسان شاغل در موسسات حسابرسی بود. در این پژوهش که در بازه زمانی یکسال انجام شد، تعداد 10 نفر از دانشیاران دانشگاه در رشته های حسابداری و حسابرسی در گام های مختلف پژوهش مشارکت داشتند. نتایج پژوهش نشان داد، شکاف ادراکی ذینفعان، شکاف عملکردی، شکاف قانونی، شکاف سازمانی، شکاف فردی و شکاف دانشی به عنوان بیشترین فراوانی در پژوهش های مورد بررسی بود که عامل ایجاد شکاف انتظارات حسابرسان محسوب می شد. از بین 36 شاخص شناسایی شده مولفه های یاد شده، 21 شاخص به عنوان شاخص هایی تایید شده دلفی مورد بررسی قرار گرفتند که با تشکیل ماتریس تصمیم گیری به کمک 4 نفر از مشارکت کنندگان پژوهش، مشخص گردید، شاخص تضاد منافع به عنوان مهمترین عامل در ایجاد شکاف انتظارات حسابرسان مطرح هستند که این نتیجه بر اساس تحلیل راف مشخص گردید. همچنین بر اساس تحلیل تئوری خاکستری مشخص شد، استراتژی های توسعه ی منابع انسانی به عنوان مهمترین اولویت گزینه های کاهش شکاف انتظارات حسابرسان می باشد که موسسات حسابرسی می تواند در تدوین سیاست های آتی منابع انسانی خود به آن به عنوان یک راه کار برای افزایش اطمینان و اعتماد ذینفعان به گزارشات حسابرسی مد نظر قرار دهد.
The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory. The method of this Mixed research is based on the adaptation of theoretical foundations through the Critical Appraisal Skills Program( CASP), as well as Delphi analysis to confirm the indices, and finally, Rough analysis and gray theory in order to select the most important option among the five options of human resources strategies for the auditors working in The audit firms were. In this research, which was conducted in a one-year period, 10 associate professors in accounting and auditing were involved in various research steps. The results of the research showed that the stakeholders 'perceptual gap, functional gap, legal gap, organizational gap, individual gap and knowledge gap were considered as the most frequent in the research, which led to the creation of a gap between auditors' expectations. Among the 36 identified indicators of the components, 21 indicators were identified as Delphi-approved indicators, which were identified by the formation of decision matrix with the help of 4 participants of the research, the index of conflict of interest as the most important factor in The gap between auditors' expectations is highlighted, based on Rough's analysis. Also, based on gray theory analysis, human resource development strategies are considered as the most important priority for reducing the gap between auditors' expectations, which audit firms can use as a way to increase confidence in future human resource policies. And stakeholder confidence in the audit reports.
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