Document Type : Research Paper
Authors
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
10.22051/jaasci.2024.45940.1819
Abstract
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 three 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.
Keywords
Main Subjects
)