راهبردهای رابطه مداری و سهم بازار مؤسسات حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

2 دانشیار، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

3 استادیار، گروه حسابداری، دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران

4 استادیار، گروه حسابداری و مدیریت، پردیس فارابی، دانشگاه تهران، قم، ایران.

10.22051/jaasci.2024.45940.1819

چکیده

هدف: این مطالعه به بررسی نقش رابطه‍مداری، به‌عنوان یک راهبرد کسب‌وکار، برسهم بازار مؤسسات حسابرسی در ایران می‌پردازد.
روش: داده‌های موردنیاز با استفاده از پرسشنامه جمع‌آوری و با استفاده از رویکرد کمّی تحلیل و نتایج استخراج‌شده است.
یافته‌ها: یافته‌ها نشان می‌دهد از میان ابعاد سه‌گانه رابطه مداری، استفاده از بعد سیاسی (سابقه حضور در پست‌های کلیدی فرا حرفه) رواج بیشتری دارد. به‌علاوه، پنج مضمون از بعد اجتماعی (نظیر حل مشکلات سیستم حسابداری صاحب‌کاران و ارزش‌آفرینی) و سه مضمون از بعد اقتصادی (نظیر کسب پست‌های کلیدی حرفه) دارای نقش مؤثری بر سهم بازار مؤسسات حسابرسی در ایران هستند.
نتیجه‌گیری: نتایج این پژوهش نشان می‌دهد مؤسسات حسابرسی در ایران از بعد مشتری محوری رویکرد تجاری‌سازی (رابطه مداری) به‌عنوان یک راهبرد کسب‌وکار باهدف حفظ و افزایش سهم بازار استفاده می‌نمایند.
دانش‌افزائی: این پژوهش به‌عنوان یک تلاش جدید، تصویری از نقش راهبرد رابطه‍مداری، بر اساس طبقه‌بندی جدیدی از اشکال رایج آن‌ها، بر سهم بازار مؤسسات حسابرسی ایران ارائه می‌کند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Relationship-Oriented Strategies and the Market Share of Audit Firms

نویسندگان [English]

  • Mohammad Mahdi Kasaei 1
  • Reza Gholami-jamkarani 2
  • Fakhreddin Mohammad rezaei 3
  • Omid Faraji 4
1 Ph.D. Student of Accounting, Qom Branch, Islamic Azad University, Qom
2 Associate Prof, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
3 Assistant Prof, Department of Accounting, Faculty of Finance, Kharazmi University, Tehran, Iran
4 Assistant Prof, Department of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
چکیده [English]

Purpose: This study investigates the role of relationship-oriented strategies, as a quasi-business strategy, on the market share of audit firms in Iran.
Method: Data were collected through a questionnaire and analyzed using a quantitative approach.
Results: The findings reveal that among the dimensions of relationship-oriented strategies, the political dimension (historical presence in influential positions outside the audit profession) is predominant. Furthermore, five themes from the social dimension (e.g., addressing clients' professional challenges and creating value) and three themes from the economic dimension (e.g., securing influential positions in the IACPA) significantly influence the market share of audit firms in Iran.
Conclusion: This study demonstrates that audit firms in Iran utilize the customer-oriented dimension of the commercialization approach (manifested as relationship-orientation) as a strategic tool to maintain and enhance market share.
Contribution: The research offers preliminary insights into the impact of relationship-oriented strategies, classified according to common forms, on the market share of Iranian audit firms.

کلیدواژه‌ها [English]

  • Audit market
  • Relationship-oriented strategies
  • Commercialism
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