A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach

Iranian Journal of Accounting, Auditing and Finance

مقاله 4، دوره 5، شماره 3 - شماره پیاپی 16، آبان 2021، صفحه 49-64   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.40685

نویسندگان

Naser Mastechaman¹؛ Heydar Mohammadzadeh Salteh^{* 1}؛ Aliakbar Nonahal Nahr²؛ Sasan Mehrani³

¹Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

²Department of Accounting, Bostan Abad Branch, Islamic Azad University, Bostan Abad, Iran

³Department of Accounting, Tehran University, Tehran, Iran

چکیده

In the present study, a comprehensive, scientific, and practical pattern is presented for the first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The study's statistical population includes a combination of 16 university scholars and accounting and auditing executives (or both) selected in 2020 using the targeted sampling approach based on the theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategies are formulated, and final pattern is mapped out regarding the rationale, background, and intervening conditions. By developing theory on potential remedies, this paper proposes some clear outlooks for planning and benefiting from talent management to lower human resources costs and increase efficiency in accounting and auditing.

کلیدواژه‌ها

Talent Management؛ Accounting and Auditing Knowledge؛ Grounded Theory Approach

مراجع

1. Al-Lozi, M.S., Almomani, R., Zuhier, Q. and Al-Hawary. S.I.S. (2018). Talent Management Strategies as a Critical Success Factor for Effectiveness of Human Resources Information Systems in Commercial Banks Working in Jordan. Global Journal of Management and Business Research: Administration and Management. 18(1), pp. 30-43. https://journalofbusiness.org/index.php/GJMBR/article/view/2407
2. Atafar, A., & Bahrami samani, M. (2009). The Application of the learning organization’s indicators in public and the Islamic Azad University of Shahrekord. Iranian journal of higher education, 2(1), pp. 161-179. https://www.sid.ir/en/journal/ViewPaper.aspx?id=167560
3. Bradley, A.P. (2016). Talent management for universities. Australian Universities' Review, 58(1), pp. 13-19. https://files.eric.ed.gov/fulltext/EJ1091199.pdf
4. Broek, J van den; Boselie, Paul; Paauwe, J (2018), Cooperative innovation through a talent management pool: A qualitative study on cooperation in healthcare. European Management Journal, 36(1), 135-144.
5. Corbin, J. and Strauss, A.L. (2008). Basics of qualitative research: Techniques and procedures for developing grounded theory. London: Sage Press.
6. Daroueian, S., Mirsepasi, N. and Daneshfard, K. (2019). Designing an optimal talent management model. Journal of Development and Transformation Management, 37(2), pp. 898-925 (In Persian). http://www.jdem.ir/article_667815.html?lang=en
7. Davoodi, S.A. and Yaghoubi, N. M. (2018). A framework for talent identification and succession in the higher education system. Journal of Human Resource Management Research, 10(1), pp.161-185, (In Persian). https://www.sid.ir/en/journal/ViewPaper.aspx?id=704178
8. Dehghanan, H., Afjeh, S.A.A., Soltani, M. Javaherizadeh, E. (2018). Data-based model of talent management process. Journal of Human Resource Management Research, 10(1), pp.161-185, (In Persian).
9. Grobler PA & Diedericks H. 2009. Talent management: an empirical study of selected South African hotel groups. Southern African Business Review 13(3), pp. 1-
10. Henry, R.; Peytcheva, M. (2020). Joint Effects of Boilerplate and Text Markup on the Judgments of Novice and Experienced Users of Financial Information. Behavioral Research in Accounting, 32(1), pp. 1-20. http://dx.doi.org/10.2308/bria-52582.
11. Hoghlund, M. (2012). Quid pro quo? Examining Talent Management through the Lens of Psychological Contracts. Personnel Review, 41(2), pp. 126-142.
12. Huselid, M.A., Beatty, R.W. and Becker, B.E. (2005). A players’ or ‘A positions’? The strategic logic of workforce management. Harvard Business Review, 83(12), pp. 110-7, 154. https://pubmed.ncbi.nlm.nih.gov/16334586/
13. Iles, P., Chuai, X. and Preece, D. (2010). Talent Management and HRM in Multinational. Journal of World Business, 45(2), pp. 179-189. https://doi.org/10.1016/j.jwb.2009.09.014
14. Iqbal, F., Hoveida, R., Siadat, S.A., Samavatian, H. and Yarmohammadian, M.H. (2016). Designing and developing talent management model for faculty members in talent-based universities. Journal of General Management Studies, 9(34), pp. 5-24 (In Persian). https://doi.org/22111/jmr.2017.3101
15. Javanbakht, , Mahmoudi, M.T. and Shah Talebi Hosseinabadi, B. (1398). Designing a model of contextual factors in talent management in order to improve the individual performance of employees in the organization. Journal of Economics and Urban Management. 8 (29), pp. 111-127 (In Persian).
16. Lockwood, N. (2006) Talent Management: Driver for Organizational Success. SHRM Research Report Quarterly. https://www.shrm.org/Research/Articles/Articles/Documents/0606RQuartpdf.pdf
17. Mahfouzi, A., Lafzforoushan, H. and Ghorbani, M. (2019). A Comprehensive Succession Planning Talent Management Model to Enhance Organizational Efficiency in Governmental Organizations: A Structural Equation Modelling. Productivity Management. 12(48), pp. 249-275, (In Persian). https://doi.org/30495/qjopm.2019.665042
18. Merriam, S. (1988). Case Study Research in Education: A qualitative Approach. Sanfrancissco: Jossy- Bass Press.
19. Nisbett, R.E., Zukier, H. and Lemley, R. E. (1981). The dilution effect: Nondiagnostic information weakens the implications of diagnostic information. Cognitive Psychology, 13(2), pp. 248-277. https://doi.org/10.1016/0010-0285(81)90010-4
20. O'Donohue, M. (2016) Using a Knowledge Management Approach to Support Effective Succession Planning in the Civil Service, Masters Dissertation, Dublin Institute of Technology.
21. Rennekamp, K. (2012). Processing fluency and investors’ reactions to disclosure readability. Journal of Accounting Research, 50(5), pp. 1319-1354. https://doi.org/10.1111/j.1475-679X.2012.00460.x
22. Rerko, L., & Oberauer, K. (2013). Focused, unfocused, and defocused information in working memory. Journal of Experimental Psychology: Learning, Memory, and Cognition, 39(4), 1075–1096. doi:10.1037/a0031172.
23. Salehi, M. and Dastanpoor, Z. (2021). The effects of psychological factors on the performance of independent auditors in Iran. Current Psychology, 40(2), pp. 1621-1630, https://link.springer.com/article/10.1007/s12144-018-0084-4
24. Salehi, M., Bazrafshan, A. and Hosseinkamal, M. (2021). The relationship between supervision quality, CEO’s ability and authority with firm performance. Journal of Facilities Management, 5(19), pp. 150-173. https://doi.org/10.1108/JFM-08-2020-0056
25. Salehi, M., Rouhi, S., Usefi Moghadam, M., and Faramarzi, F. (2021). Managers' and auditors' narcissism on the management team's stability and relative corporate performance. International Journal of Productivity and Performance Management, 1(1), pp. 1-12. https://doi.org/10.1108/IJPPM-04-2020-0194
26. Silzer, R.F. and Dowell, B.E. (2010). Strategy-Driven Talent Management: A Leadership Imperative, 1st ed, The Professional Practice Series. San Francisco: Jossey-Bass. http://pusin.ppm-manajemen.ac.id/pusin/assets/file_digital/FA_AFB_Sil.pdf
27. Tan, J., C. Jakob, W.B. Rossow, and G. Tselioudis, 2015: Increases in tropical rainfall driven by changes in frequency of organized deep convection. Nature, 519, pp. 451-454, doi:10.1038/nature14339
28.