The role of political ideology and auditors' professionalism on organizational professional conflict

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

In today's societies, auditors are professionally engaged in various and wide sectors of financial fields.Each auditor chooses a specific political ideology based on his culture and beliefs.Professionalism, along with different ideologies, can reduce organizational professional conflicts and cause them to occur and intensify.In this article, the role of political ideology and professionalism of auditors on professional conflict has been investigated.The statistical population of this research includes 314 auditors working in the audit organization and other audit institutions, and the required data were collected using three standardized questionnaires and analyzed from the structural equation model using SPSS22 and LISR8.8 statistical software.The findings indicate that auditors with conservative political ideology have a negative and inverse effect on professionalism. But the auditors of liberalism political ideology have a positive and direct effect on professionalism.In the event that conservative political ideology and liberalism do not have any effect on organizational professional conflict. And auditors' professionalism has a positive and significant effect on organizational professional conflict

Language:
Persian
Published:
Iranian Management Accounting Association, Volume:14 Issue: 53, 2024
Pages:
305 to 322
https://magiran.com/p2704779