خلاصة:
هدف: این پژوهش به بررسی تأثیر کاربردِ استعاره دیالکتیکی بر فرایند بلوغِ مذاکره حسابرسان پرداخته است.روش: تحقیق حاضر از نظر نوع و ماهیت مسأله و اهداف تحقیق، کاربردی است. این تحقیق باتوجه به روش جمعآوری اطلاعات توصیفی از نوع پیمایشی- همبستگی است. بر این اساس از سه مقیاس رعایت اخلاق حرفهای، اعتماد متقابل و رعایت هنجارهای اجتماعی بر اساس 12 سؤال در قالب مقیاس لیکرت 5 گزینهای در قالب پرسشنامه مورد سنجش قرار گرفت. برای آزمون فرضیهها و برازش الگو از تحلیل حداقل مربعات جزیی استفاده شده است.یافتهها: بر اساس یافتهای پژوهش بالاترین سطح میانگین، مربوط به متغیر رعایت اخلاق حرفهای است که بیان کننده این موضوع است که حفظ هویت فردی در قالب اخلاق گرایی در مذاکره میتواند به افزایش اثر بخشی مذاکره بین حسابرس با صاحبکار منجر شود از طرف دیگر مشخص شد بالاترین میزان انحراف معیار مربوط به متغیر اعتماد متقابل حسابرس است، بدین معنی که نظر حسابرسان نسبت به رعایت اعتماد در مذاکره دارای تفاوت و پراکندگی است.نتیجهگیری: براساس نتیجه آزمون فرضیههای پژوهش مشخص گردید، کاربردِ استعاره دیالکتیکی بر اثربخشی مذاکره حسابرسان تأثیر مثبت دارد. در تحلیل نتیجه این فرضیه باید بیان نمود، استعاره دیالکتیکی که رویکردهای فردی در بیان فلسفه ذهنی و بینش فردی است باعث میگردند تا فرد از اصول خود جهت بیان دیدگاههای حرفهای دور نشود و براساس یک تعامل هدفمند و سازنده با طرف مذاکرهکننده یعنی صاحبکاران در تلاش باشد تا چالشها و اختلافنظرها در رابطه با انجام حسابرسی در مورد عملکردهای مالی را حل نمایند.
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).
ملخص الجهاز:
در تحلیل نتیجه این فرضــیه باید بیان نمود، اســتعاره دیالکتیکی که رویکردهای فردی در بیان فلســفه ذهنی و بینش فردی اســت باعث میگردند تا فرد از ا صول خود جهت بیان دیدگاه های حرفه ای دور نشود و برا ساس یک تعامل هدفمند و سازنده با طرف مذاکره کننده یعنی صاحبکاران در تلاش باشد تا چالش ها و اختلاف نظرها در رابطه با انجام حسابرسی در مورد عملکردهای مالی را حل نمایند.
ولی اگر نتوان به عوامل اثرگذار بر مذاکرات پی برد، نتیجه حاصـــل شـــده بهینه نخواهد بود (بامه آلدرد و کیدا٧، ٢٠٠٧)، (تروتمن ٨ و همکاران ، ٢٠١٩) 1 Thibodeau 5 Post-Negotiation 2 Kulest 6 Bennett 3 Parlee and Rose 7 Bame-Aldred 4 Pre-Negotiation 8 Trotman درباره اسـتراتژیهای بالقوه ای که حسـابرسـان در فرایند انجام مذاکره مورد اسـتفاده قرار میدهند، به اسـتراتژیهای زیر اشاره نمودند: الف ) استراتژیهای توزیعی یا استراتژی گسسته استراتژیهای هستند که استفاده از آن ها متداول است و میتوان آن ها را به صورت فرایندی برای تقسیم بخش ثابتی از منابع تعریف کرد.
Effect of auditor and client negotiation experience on audit results: an experimental test, International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, 8(4), 345-359.
How the auditor selects negotiation strategies with the manager; Journal of Accounting Research, 6(2), 143-170 [In Persian].