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Published on: March 8, 2018
The relationship between auditors' occupational psychological crises on organizational future indifference and
Faeze Salavatinik1, Mahdi Salehi1, Hussain Tayar2
1Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
Purpose:
The present study was designed to examine the associations of occupational psychological crises on organizational future indifference and organizational trauma among Iranian auditors. It aimed to fill the existing research gap in organizational psychology and audit profession management by providing localized evidence.
Design/Methodology/Approach:
The data were collected using a researcher-developed questionnaire on occupational psychological crises and organizational future indifference, as well as a localized organizational trauma questionnaire. The statistical population consisted of all auditors employed in audit firms, and the sample size was determined using Cochran's formula. A total of 383 completed questionnaires were obtained from the auditors. Data analysis was conducted using SPSS, SmartPLS, and STATA software, and the hypotheses were tested through advanced statistical methods.
Findings:
The findings indicate that occupational psychological crises exerted a positive and significant impact on organizational future indifference and organizational trauma, with severe job pressures and lack of social support amplifying these associations. The results highlighted the importance of addressing employee mental health, designing preventive policies, establishing supportive systems, providing coping skills training, and strengthening resilience within audit organizations.
Originality/Value:
The originality of this study lies in presenting localized evidence and integrating the variables of psychological crisis and organizational trauma in the context of Iranian auditing, thereby contributing to theoretical development and offering practical solutions for organizations. This research may assist managers and policymakers in the auditing profession to design mechanisms aimed at mitigating the adverse associations of occupational psychological crises, thereby improving employee mental health, organizational cohesion, and professional performance. Furthermore, the findings pave the way for theoretical advancement in organizational psychology and the management of occupational crises, and create opportunities for future studies and international research in auditing and high-stress work environments.
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