Identifying and Ranking Behavioral Health Indicators of Auditors of the Court of Accounts of the Republic of Iran

Document Type : Original Article

Authors

1 Ph.D Accounting, Department of Accounting, Islamic Azad University Zahedan, Zahedan, Iran

2 Assistant Professor, Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran

3 Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

4 Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad University, Khash, Iran

Abstract

Background: Behavioral health is a key aspect of public health that focuses on individual skills in facing psychological challenges, establishing effective social relationships, and strengthening a sense of self-confidence.
Amin: This study aims to identify and prioritize behavioral health indicators of auditors of the Court of Accounts of the Republic of Iran, and examines this important issue.
Methods: The research method was mixed (qualitative and quantitative) and was conducted in 2024. In the qualitative part, through interviews with 20 experts and theoretical saturation using the grounded theory method, in the quantitative part, the Friedman test was used to rank the indicators. Also, to validate the model, a researcher-made questionnaire was distributed among 384 faculty members and auditors of the Court of Accounts using Spss 26 software.
Results: The results of the research showed that the behavioral health model of the auditors of the Court of Accounts of the country has 34 indicators. Regarding behavioral health, 4 indicators, social communication 4 indicators, evaluation and supervision 3 indicators, professional ethics 4 indicators, accountability 3 indicators, attention to users 3 indicators, professional competence 4 indicators, personal attitude and values 3 indicators, education and learning 4 indicators, and personal responsibility 2 indicators were identified. Also, the above indicators were ranked.
Conclusion: The results of the study show that the behavioral health of auditors is directly related to their professional judgments and job performance. These findings can be useful for policymakers and regulatory agencies to help improve and promote the efficiency of auditors by considering these health indicators. Ranking auditors based on these criteria can be an effective tool to ensure their optimal and effective performance.

Keywords

Main Subjects

References

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History

  • Receive Date: 19 January 2025
  • Revise Date: 22 February 2025
  • Accept Date: 03 May 2025

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