Provide a Model for Managing Conflict in the Accounting Environment with Emphasis on the Components of Professional Ethics

Conflict is the difference between basic needs and spiritual, religious and moral needs. On the other hand, there is a mismatch between the way of thinking and imagination between two or more people or a process in which one person consciously tries to prevent another person from succeeding. It becomes. In this regard, the present study has presented a model for conflict management in the accounting environment and has emphasized the importance of professional ethics components in conflict resolution.

This research has been done in the framework of a qualitative approach and using the data research method of the foundation (Strauss and Corbin approach). The statistical population was the relevant managers in the investment profession who were selected as a sample by using purposive sampling method. Data collection tools were in-depth interviews. Data analysis was performed in three stages of open coding, axial coding and selective using MAXQDA software.

The results of the present study led to the identification of 44 sub-categories and 8 main categories in the form of a paradigm model including causal conditions (individual differences, structural differences), axial phenomenon (conflict management), strategies and actions (conflict resolution strategy, Conflict management techniques and dissemination of professional ethics), intervening conditions (determining the boundaries of constructive and destructive conflict and conflict), contextual conditions (non-participation of individuals in organizational decisions), consequences (resolving conflict and conflict in a constructive and efficient way). .

Organizations can investigate the causes of conflict and create and strengthen ethical behaviors and organizational citizenship behavior to resolve existing conflicts and conflicts and establish a calm and friendly atmosphere and thus succeed in providing better services and thus improve organizational performance.