پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 635 |
| تعداد مقالات | 9,314 |
| تعداد مشاهده مقاله | 67,881,282 |
| تعداد دریافت فایل اصل مقاله | 17,103,495 |
Managing external and internal conflicts as well as conflicts in the accounting environment | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 9، دوره 14، شماره 7، مهر 2023، صفحه 107-117 اصل مقاله (766.36 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.26498.3333 | ||
| نویسندگان | ||
| Yaghoub Mahmoudi Jabdaraq؛ Asgar Pakmaram؛ Nader Rezaei؛ Rasoul Abdi* | ||
| Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran | ||
| تاریخ دریافت: 12 اسفند 1400، تاریخ بازنگری: 07 اردیبهشت 1401، تاریخ پذیرش: 18 اردیبهشت 1401 | ||
| چکیده | ||
| This study is aimed at investigating the management of external and internal conflicts in the accounting environment. The present study is qualitative research. According to the purpose of the research, the data were collected through unstructured interviews through an exploratory approach. The statistical population of this study is the relevant managers in the investment profession, including managers of investment companies, brokerages, stock exchange organizations, stock exchange and OTC companies, investment funds, financial analysts (technical and fundamental), investors active in the capital market, Professors of finance and accounting and investment and other experts in the field of behavioral risks. Methods were used to collect data. Examples studied in this study include relevant managers in the investment profession including managers of investment companies, brokerages, stock exchange organizations, stock exchange and OTC companies, investment funds, financial analysts (technical and fundamental), and active investors In the capital market, there will be professors of finance and accounting and investment and other experts in the field of behavioral risks. The MAXQDA software has been used for qualitative analysis. In this study, after coding the interview texts, removing the synonymous and repetitive criteria and finally, 8 main categories and 44 sub-categories were obtained by categorizing and categorizing the final criteria. The main categories include individual differences, structural differences, conflict management and conflict, conflict resolution strategy, conflict management techniques, demarcation of constructive and destructive conflict and conflict, non-participation of individuals in organizational decisions, conflict resolution in the constructive path and efficient. | ||
| کلیدواژه‌ها | ||
| Keywords: Conflict management؛ Conflict؛ External؛ Internal؛ Accounting Environment | ||
| مراجع | ||
|
[1] P. Broberg, T. Umans, P. Skog and E. Theodorsson, Auditors’ professional and organizational identities and commercialization in audit firms, Account. Audit. Account. J. 31 (2018), no. 2, 374–399. [2] A. Charles and R. Kasilingam, Impact of selected behavioural bias factors on investment decisions of equity investors, ICTACT J. Manag. Stud. 2 (2016), no. 02. [3] O. Dadar and S.M. Jafari, Investigating the impact of investors’ emotional behavior and free floating stocks on return on Tehran stock exchange using generalized moments, Invest. Knowledge 34 (2016), 317–331. [4] A. Ebrahimi Lifshagard, K. Pakizeh and K. Raisifar, Investigating the effect of investors’ personality traits on investment performance with the mediating role of revelatory biases, Financ. Knowledge Secur. Anal. (Financial Studies) 42 (2019), no. 42, 107–128. [5] H.C. Lo, R.S. Wu and Q.L. Kweh, Do institutional investors reinforce or reduce agency problems? Earnings management and the post-IPO performance, Int. Rev. Financ. Anal. 52 (2017), 62–75. [6] S.M. Mirlohi and N. Mohammadi Todeshki, Formation of optimal investment portfolio in Tehran Stock Exchange using hierarchical and segregated clustering methods, Sci. Res. J. Manag. Syst. 9 (2020), no. 34, 333–354. [7] D. Morin and M. Hazgui, We are much more than watchdogs: The dual identity of auditors at the UK National audit office, J. Account. Organ. Change 12 (2016), 568–589. [8] R. Rieg, Tasks, interaction and role perception of management accountants: evidence from German, J. Manag. Control 29 (2018), no. 2, 183–220. [9] D. Ryu, H. Kim and H. Yang, Investor sentiment, trading behavior and stock returns, J. Econ. Lett. 24 (2017), no. 12, 826–830. [10] R.W. Scott, Financial accounting theory, New Jersey: Prentice Hall, 2000. [11] S.J. Sherman, The correlation between critical thinking, emotional intelligence, and conflict management modes of financial services managers, University of Phoenix, 2009. [12] M. Tahari Varzaneh, Investigating the impact of human capital as an influencing factor on the success of government organizations, Nat. Conf. Improv. Reconst. Organ. Bus., Tehran, 2019. [13] L.C. Taylor and R.W. Scapens, The role of identity and image in shaping management accounting change, Account. Audit. Account. J. 29 (2016), no. 6, 1075–1099. [14] R.L. Watts and J.L. Zimmerman, Positive accounting theory, Englewood Cliffs, Prentice-Hall: NJ, 1986. | ||
|
آمار تعداد مشاهده مقاله: 16,433 تعداد دریافت فایل اصل مقاله: 2,056 |
||