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Exploring the relationship between the professional thinking of auditors and ambidexterity with team psychological empowerment | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 10 بهمن 1404 اصل مقاله (620.71 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33948.5069 | ||
| نویسندگان | ||
| Abdul Majid Kurd1؛ Mansour Garkaz* 1؛ Alireza Maetoofi1؛ Ali Khozain1؛ Alireza Hassan Maleki2 | ||
| 1Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran | ||
| 2Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran | ||
| تاریخ دریافت: 11 اردیبهشت 1403، تاریخ پذیرش: 18 تیر 1403 | ||
| چکیده | ||
| The current study aimed to examine the relationship between the professional thinking of auditors and ambidexterity with team psychological empowerment. The statistical population of the qualitative part of the study includes 15 experts of university professors in the research field selected in a non-random and purposeful sampling method in 2023. Furthermore, in the quantitative part of the study, the statistical population encompasses the Iranian Association members of certified public accountants, who were selected using the available sampling method as 297 people. The data collection instrument included a questionnaire whose structure was confirmed through confirmatory factor analysis in Smart pls software, and reliability was verified using Cronbach's alpha coefficient in SPSS software and composite reliability. To analyze the data, Kolmogorov-Smirnov tests have resorted to the normality test, the Friedman test for prioritizing components and indicators, and the structural equation modelling test for path analysis and model validation in Smart pls software. The relationship between the dimensions and components of professional thinking and ambidexterity, as well as the relationship between the dimensions and components of professional thinking and empowerment, are the most critical findings of the study. | ||
| کلیدواژهها | ||
| professional thinking؛ psychological empowerment؛ grounded theory approach | ||
| مراجع | ||
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