Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis

Therefore the purpose of this research is Understanding the psychodynamic approach in qualitative performance of auditors through grand analysis is the theory and analysis of polar matrix to determine the most influential factor in the formation and promotion of psychodynamics in auditors in the context of the Mick Mac diagram. The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling, interviewer selection criteria, professional experience in auditing, both from the perspective of academic education and from the perspective of financial statements, But in a small section 23 of the Court of Auditors, based on the experience and technical knowledge in terms of sampling selected to fill questionnaires and participated matrix. The method of data collection was based on qualitative methodology through the analysis of the grounded theory which was collected by conducting the necessary data interviews and after coding the research model was designed based on the theoretical framework. Then, finally, in the quantitative section, pairwise and diagonal comparisons between the inertial components were performed in several steps to produce a Micmac analytical graph. Also, the results in the quantitatively determined section of the construction, the most influential factor in the formation or promotion of psychodynamics in auditors, is the set of job factors that through negative impact on job incentives, play a role in the development of psychodynamics in auditors' qualitative functions.