تأثير كاربردِ استعاره ديالكتيكي بر فرايند بلوغِ مذاكره حسابرسان

Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process

هدف: اين پژوهش به بررسي تأثير كاربردِ استعاره ديالكتيكي بر فرايند بلوغِ مذاكره حسابرسان پرداخته است. روش: تحقيق حاضر از نظر نوع و ماهيت مسأله و اهداف تحقيق، كاربردي است. اين تحقيق باتوجه به روش جمع‌آوري اطلاعات توصيفي از نوع پيمايشي- همبستگي است. بر اين اساس از سه مقياس رعايت اخلاق حرفه‌اي، اعتماد متقابل و رعايت هنجارهاي اجتماعي بر اساس 12 سؤال در قالب مقياس ليكرت 5 گزينه‌اي در قالب پرسشنامه مورد سنجش قرار گرفت. براي آزمون فرضيه‌ها و برازش الگو از تحليل حداقل مربعات جزيي استفاده شده است. يافته‌ها: بر اساس يافته‌اي پژوهش بالاترين سطح ميانگين، مربوط به متغير رعايت اخلاق حرفه‌اي است كه بيان كننده اين موضوع است كه حفظ هويت فردي در قالب اخلاق گرايي در مذاكره مي‌تواند به افزايش اثر بخشي مذاكره بين حسابرس با صاحبكار منجر شود از طرف ديگر مشخص شد بالاترين ميزان انحراف معيار مربوط به متغير اعتماد متقابل حسابرس است، بدين معني كه نظر حسابرسان نسبت به رعايت اعتماد در مذاكره داراي تفاوت و پراكندگي است. نتيجه‌گيري: براساس نتيجه آزمون فرضيه‌هاي پژوهش مشخص گرديد، كاربردِ استعاره ديالكتيكي بر اثربخشي مذاكره حسابرسان تأثير مثبت دارد. در تحليل نتيجه اين فرضيه بايد بيان نمود، استعاره ديالكتيكي كه رويكردهاي فردي در بيان فلسفه ذهني و بينش فردي است باعث مي‌گردند تا فرد از اصول خود جهت بيان ديدگاه‌هاي حرفه‌اي دور نشود و براساس يك تعامل هدفمند و سازنده با طرف مذاكره‌كننده يعني صاحبكاران در تلاش باشد تا چالش‌ها و اختلاف‌نظرها در رابطه با انجام حسابرسي در مورد عملكردهاي مالي را حل نمايند.

Objective: The present research aıms to study the effect of using the dıalectıcal metaphor on the audıtors’ maturıty process of negotıatıon .In the other words, it seeks to evaluate the effect of the dialectical metaphor usage on the auditors’ negotiation effectiveness by a less concerned procedure which is a clear comprehension of the existing gap among the features according to the philosophical approaches. It should be noted that weakness and insufficient capacity of the standards and regulations to connect the auditors’ inner features with the applicable facts result in the issue that many of philosophical aspects and individual insights are less covered by the legal regulations. Of course, as a professional basis among the other ones, the auditors’ negotiation is not accounted as an exception, so this research tries to study the effect level of the dialectical metaphor usage on the effectiveness of the auditors’ negotiation. Method: In terms of type and nature of the discussing problem and the research goals, the present research is practical. According to the gathering method of the descriptive information, it is correlative and scaling. Based on that, three scales of the professional morality, mutual trust, and social norms were evaluated based on 12 questions in the form of five -option scales questionnaire of Likert. To test the assumptions and the model fit, the minimum square squares analysis was used. Findings: For the statistical tests and model fit, PLS the minimum square squares analysis was used. In this method, reliability and validity of the model variables were examined based on the minimum square squares method, at first. In the following step, the assumptions were tested by the model fit. In this part, first, the findings of the demographic and descriptive statistics, the inferential statistics were given in the following. Based on the research findings, the highest average level is related to the professional morality variable indicating that keeping the personal identity in the form of moralization in negotiation can lead to the negotiation effectiveness increase between the auditor and the employer. Also, it is shown that the highest deviance variable is related to the auditor ’s mutual trust variable indicating that the auditors’ opinions about the reliability in negotiation are totally different and discursive. Conclusion: According to the results of the research assumptions, it is found that the dialectical metaphor usage has a positive effect on the auditors’ negotiation effectiveness. Analyzing the result proved that the dialectical metaphor which is the personal approaches showing the intellectual philosophy and personal insights may guide the person to prevent the misleading ideas during negotiation in order to resolve the challenges and arguments associated with auditing in the financial functions based on a purposeful and useful interaction with the other side of negotiation. In fact, in any society, improving the quality of the financial reporting is a symbol of trust raise to the economic enterprises in order to increase the decision making power of the beneficiary which requires the desirable actions of the auditors in the process of increasing clarity of the financial statements. One of the disputable subjects in this field is making contract between the auditors as the assessors of the firm’s financial functions that the effectiveness of the negotiations will be increased when they are based on the coherent social standards and norms (Halindi, Kent, MC Namara, 2011). During any negotiation, literature and behavior as well as usage of metaphor result in the effectiveness increase so; the arguments between the auditor and the employer will be decreased accompanied with decreasing in the auditing risk and improving dynamism of the finance clarities, consequently (Salterio and Lens, 2016). Since the aim of the present research is the effect of the dialectical metaphor usage on the auditors’ maturity process of negotiation, the assumption test results indicated that the usage of the dialectical metaphor has a positive effect on the effectiveness of the auditors’ negotiation. Analyzing the results suggested that the dialectical metaphor which is in fact, the personal approaches expressing the intellectual philosophy and personal insights may guide the person to prevent the misleading ideas during negotiation in order to resolve the challenges and arguments associated with auditing in the financial functions based on a purposeful and useful interaction with the other side of negotiation. During the interaction with the employers, it also helps the person to use an effective literature based on the standards and professional approaches in giving the professional opinions. The literature with roots in the auditor’s comprehension of society, profession, beneficiaries... that improves the level of effectiveness considerably. It should be noted that negotiation is a mutual process in which the benefits (tangible and intangible) of both sides should be acquired. The obtained result is correlated with the researches of Chamiliki (2014), Honglin et al (2011), and Kulest and Stewart (2019).