Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)
One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent m...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2021-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_12966_db440e8d9300f47e43171358753a18de.pdf |
| _version_ | 1797378231697932288 |
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| author | Ramin Hosseini Alireza Matoufi Mansor Kargaz Ali Khozan |
| author_facet | Ramin Hosseini Alireza Matoufi Mansor Kargaz Ali Khozan |
| author_sort | Ramin Hosseini |
| collection | DOAJ |
| description | One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many problems in organizations. The purpose of this study is to develop a model of auditors' behavioral entropy.. The present study was conducted in the framework of a qualitative approach and using the data research method of the foundation in 2019. Data collection tools were semi-structured interviews and in order to collect information, using purposive sampling method with 29 auditors of the auditing organization and managers of the auditing organization, 15 of whom were members of the community. And 14 of them were other auditors, familiar with the concept of behavioral entropy. In Tehran, interviews were conducted using the snowball method. . Data analysis was performed in three stages of open coding, axial coding and selective coding. Based on that, a qualitative research model was designed. In this model, the most important causal factors included the economic characteristics of the country, the auditor's financial condition, individual and family characteristics, educational and experimental characteristics. Based on that, a qualitative research model was designed. In this model, the most important causal factors, including the economic characteristics of the country, are the audited financial conditions. The underlying context also includes the control system, commitment to professional use, and professional budgeting |
| first_indexed | 2024-03-08T20:04:46Z |
| format | Article |
| id | doaj.art-21a6ada88aec4b4eade8633daa439a52 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:04:46Z |
| publishDate | 2021-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-21a6ada88aec4b4eade8633daa439a522023-12-23T10:38:06ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192021-06-01187013916610.22054/qjma.2021.56119.220112966Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)Ramin Hosseini0Alireza Matoufi1Mansor Kargaz2Ali Khozan3PhD student in Accounting, Islamic Azad University, Gorgan, Iran.Assistant professor in Accounting, Islamic Azad University, . Gorgan, Iran.Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.Assistant Professor, Department of Accounting, Ali Abadkatool, Branch, Islamic Azad University, Ali Abadkatool, Iran.One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many problems in organizations. The purpose of this study is to develop a model of auditors' behavioral entropy.. The present study was conducted in the framework of a qualitative approach and using the data research method of the foundation in 2019. Data collection tools were semi-structured interviews and in order to collect information, using purposive sampling method with 29 auditors of the auditing organization and managers of the auditing organization, 15 of whom were members of the community. And 14 of them were other auditors, familiar with the concept of behavioral entropy. In Tehran, interviews were conducted using the snowball method. . Data analysis was performed in three stages of open coding, axial coding and selective coding. Based on that, a qualitative research model was designed. In this model, the most important causal factors included the economic characteristics of the country, the auditor's financial condition, individual and family characteristics, educational and experimental characteristics. Based on that, a qualitative research model was designed. In this model, the most important causal factors, including the economic characteristics of the country, are the audited financial conditions. The underlying context also includes the control system, commitment to professional use, and professional budgetinghttps://qjma.atu.ac.ir/article_12966_db440e8d9300f47e43171358753a18de.pdfentropybehavior entropyauditors |
| spellingShingle | Ramin Hosseini Alireza Matoufi Mansor Kargaz Ali Khozan Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) مطالعات تجربی حسابداری مالی entropy behavior entropy auditors |
| title | Presentation the Pattern of Behavioral Entropy in Auditors
(Case Study: the Audit Organization) |
| title_full | Presentation the Pattern of Behavioral Entropy in Auditors
(Case Study: the Audit Organization) |
| title_fullStr | Presentation the Pattern of Behavioral Entropy in Auditors
(Case Study: the Audit Organization) |
| title_full_unstemmed | Presentation the Pattern of Behavioral Entropy in Auditors
(Case Study: the Audit Organization) |
| title_short | Presentation the Pattern of Behavioral Entropy in Auditors
(Case Study: the Audit Organization) |
| title_sort | presentation the pattern of behavioral entropy in auditors case study the audit organization |
| topic | entropy behavior entropy auditors |
| url | https://qjma.atu.ac.ir/article_12966_db440e8d9300f47e43171358753a18de.pdf |
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