تبيين نموذج اتخاذ القرار الحدسي للمدققين باستخدام نهج نظرية البيانات الأساسية: دراسة حالة منظمة التدقيق مقالة

خلاصة:

In the auditing process, numerous and varied decisions are made, and the cumulative effects of these decisions are reflected in the auditor’s opinion. Furthermore, the introduction of psychological aspects into the accounting and auditing profession, with attention to the role of human factors, creates various decision-making patterns. Therefore, the aim of this study is to elucidate the intuitive decision-making pattern of auditors from a grounded theory perspective. To this end, semi-structured interviews were conducted with 15 auditors working in the Iranian Audit Organization who had the requisite expertise. The study employed purposive sampling and a qualitative approach based on grounded theory. In this process, 246 conceptual codes, 32 sub-categories, and 10 main categories were extracted, along with a visual model. Factors such as job conditions, organizational components, professional knowledge, personality traits, capabilities, attitude, individual characteristics, relative welfare, policies, and outcomes were identified. The results of this study showed that, in intuitive decision-making, factors such as job conditions, organizational components, professional knowledge, personality traits, and capabilities act as causal conditions, while relative welfare, as an intervening factor, exacerbates intuitive decision-making. The categories of attitude and individual characteristics create the contextual conditions for intuitive decision-making. The strategies of auditors' intuitive decision-making are shaped by policies stemming from encouragements and a flexible organization. The outcomes of intuitive decision-making can be positive, leading to enhanced auditor skills in making faster decisions or adapting to rapid changes and complexities in the modern world, or they may have negative effects such as increased self-righteousness, reduced accuracy, and working in isolation.