Original Article
Hamed Erfaniyan dabbaghnoghani,; Hamed KhorasaniToroghi; Vahid Mirzaei
Abstract
This research aims to identify the antecedents and consequences of hooliganism in Mashhad Municipality. This study is based on qualitative methodology and content analysis method based on Brown and Clark method. The statistical population consisted of 21 academic and organizational experts active in ...
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This research aims to identify the antecedents and consequences of hooliganism in Mashhad Municipality. This study is based on qualitative methodology and content analysis method based on Brown and Clark method. The statistical population consisted of 21 academic and organizational experts active in Mashhad Municipality who were interviewed semi-structured until theoretical saturation. Sampling in this research was done by snowball method. That is, at the end of each interview session, the participant was asked to introduce a person who possessed knowledge and expertise in this field. The strategy for selecting organizational experts was also based on executive activities and management background, which required having at least 10 years of executive and management experience and having a master's or doctoral degree in one of the fields of management, educational sciences, and psychology. The analysis was conducted using MAXQDA software to ensure the reliability of the interviews. The structured process technique of convergent interviews and the technique of having at least two people conduct the interviews separately but in parallel were used. A total of 77 open codes of primary concepts, 20 sub-themes or basic themes, and 2 main themes were extracted from the research findings. Finally, threats for personal goals, insulting and disrespectful behavior, threats of demotion or dismissal, poor adherence to ethical principles, abuse of power for unethical purposes, lack of transparency and poor communication, poor organizational culture and leadership, poor internal monitoring and control, lack of effective or transparent policies, use of force and threats as precursors to bullying and Factors such as decreased work motivation, decreased work quality, decreased trust, increased job conflicts, creating an atmosphere of fear and insecurity, increased job abandonment, increased employee dissatisfaction, decreased productivity, decreased performance, and damage to the organization's reputation were identified as consequences of hooliganism.
Original Article
Yousif Riadh; Yaghoob Maharati; Mohammad Mahdi Farahi; Alireza Khorakian
Abstract
In today's dynamic and highly competitive global marketplace, organizations are continuously seeking ways to foster innovation and sustain long-term growth. Strategic entrepreneurship—a concept that combines opportunity-seeking behaviors (opportunity exploration) with advantage seeking behaviors ...
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In today's dynamic and highly competitive global marketplace, organizations are continuously seeking ways to foster innovation and sustain long-term growth. Strategic entrepreneurship—a concept that combines opportunity-seeking behaviors (opportunity exploration) with advantage seeking behaviors (opportunity exploitation)—has emerged as a critical framework for organizations looking to navigate the complexities of modern business environments (Hitt et al., 2001). The impact of flexible staffing and Workforce Diversity on these two dimensions is a crucial area of study in organizational and entrepreneurial contexts. These factors contribute significantly to the ability of individuals and organizations to identify, explore, and capitalize on new opportunities. Flexible employment and Workforce Diversity are two critical factors that increasingly shape the strategic direction of modern entrepreneurship. Their influence on entrepreneurship can be examined from several perspectives, including innovation, talent management, organizational culture, and overall business competitiveness. Flexible employment practices, such as remote work, freelance contracting, and flexible hours, allow organizations to tap into a broader and more diverse talent pool.
Original Article
Milad Amraei; Ali shariat Najade; Reza Sepahvand; Hojjat Vahdati
Abstract
Technostress is one of the important challenges in the digital age, which is expanding especially in government organizations, which means stress caused by information and communication technologies in work environments. This phenomenon has profound effects on people's mental health and job performance ...
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Technostress is one of the important challenges in the digital age, which is expanding especially in government organizations, which means stress caused by information and communication technologies in work environments. This phenomenon has profound effects on people's mental health and job performance due to the rapid and continuous development of technology and changes in the role of employees. Therefore, according to the importance of the subject, the present research was conducted with the aim of phenomenological analysis of the phenomenon of technostress in the country's tax affairs organization. The current research is descriptive-exploratory in terms of its practical purpose and in terms of the method of data collection, and it is of the qualitative research type, which was conducted using the phenomenology method (that is, the lived experience of people involved in the phenomenon) and Dickelman's approach. Since the current research is qualitative, the data collection method is in-depth interviews with the participants. Based on this, using the purposeful sampling method and based on the principle of theoretical adequacy, 18 managers and employees of the country's tax affairs organization were selected as sample members. In this research, qualitative content analysis method and Maxqda software were used to analyze the data obtained from the interview. In addition to the recognition and understanding of the mentioned phenomenon, the research findings have identified 15 causes and 15 consequences as causes and consequences of technostress.
Original Article
Ali shariat Najade; hanieh hatami; razieh hasanvand
Abstract
In the current era, technology and information technology has become a permanent tool in human interactions, which requires a change in leadership approach. Therefore, the current research was conducted with the aim of identifying and analyzing the key factors of success and the consequences of implementing ...
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In the current era, technology and information technology has become a permanent tool in human interactions, which requires a change in leadership approach. Therefore, the current research was conducted with the aim of identifying and analyzing the key factors of success and the consequences of implementing the virtual leadership style. The current research is an exploratory research in terms of practical purpose in terms of gathering information. Also, this research is a type of mixed qualitative and quantitative research based on comparative and inductive philosophy. The statistical population of the research is organizational managers along with university professors, and they were selected with the purposeful sampling method due to their theoretical and practical familiarity with the research topic and based on the principle of theoretical saturation. The data collection tool is interview in the qualitative part and questionnaire in the quantitative part. The data collection tool is in the qualitative part of the interview, the validity and reliability of which was confirmed using content validity and theoretical validity and intra-coder and inter-coder reliability methods. Also, the tool for collecting information in the quantitative part is a questionnaire whose validity and reliability were confirmed using the content validity and reliability of the test. In this research, the content analysis and coding method was used in the qualitative part and the FCM fuzzy cognitive map method was used in the quantitative part for data analysis. The research results include the identification and analysis of key success factors and the consequences of virtual leadership style implementation. The results of this research indicate that the necessity of establishing coordination and communication between team members, electronic intelligence skills, knowledge and awareness of virtual leaders towards leading in a multicultural and multilingual society are the most important antecedents of virtual leadership style. Also, the high speed of communication, formality and de-bureaucracy were identified as the most important suffixes of virtual leadership
Original Article
reza sanavi farah zadeh; Fereydoon Azma; Majid Nasiri
Abstract
Identifying the competencies of managers in line with new requirements and emerging conditions is a topic that can be considered the basis for action for managing managers of non-governmental organizations. The aim of this research is to identify the key factors (drivers) of the competence of managers ...
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Identifying the competencies of managers in line with new requirements and emerging conditions is a topic that can be considered the basis for action for managing managers of non-governmental organizations. The aim of this research is to identify the key factors (drivers) of the competence of managers of non-governmental organizations. The research method is applied in terms of purpose and is a descriptive-analytical research type that has been conducted with a futures research approach. This research is mixed in terms of the nature of the data and is based on the survey method of data collection. To analyze the key factors (drivers) of the competence of managers of non-governmental organizations, 83 concepts were selected using the Delphi technique in 2 rounds and 25 experts. The identified concepts were categorized into 12 categories. Then, the result of the effect after taking the average of all interactions was entered into the MiqMaq software and analyzed to extract the drivers. The findings showed that the identified factors, in order of their impact, include technological competencies, communication competencies, management competencies, and the factors of social competencies, ethical competencies, foresight competencies, and legal competencies, which are two-way, indicating their ability to have a major impact on the entire system. It can be concluded that investing in the development of these competencies not only increases organizational effectiveness, but also enhances the mission of creating a more just and equitable world that benefits society as a whole.
Original Article
S.Mahmood Zanjirchi; najmeh faregh; ali morovati sharifabadi; habib zare ahmadabadi; hooshang talebi
Abstract
A LARG strategy for supply chain management by selecting, combining and implementing lean, agile, resilient and green approaches is one of the fundamental challenges of managers due to the conflicts and different strategies of each and on the other hand their synergy. The current research was carried ...
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A LARG strategy for supply chain management by selecting, combining and implementing lean, agile, resilient and green approaches is one of the fundamental challenges of managers due to the conflicts and different strategies of each and on the other hand their synergy. The current research was carried out with the aim of developing a system for choosing a LARG strategy in the supply chain. In order to achieve this goal, in the first stage, by reviewing the literature and the background of the research, factors affecting the selection of LARG approaches have been collected. These factors are classified in 44 groups and in 4 general levels of environmental factors, organization-related factors, product-related factors, and performance factors. In the second stage, using the system dynamics method, using the factors obtained from the first stage and LARG strategies, a model has been presented to evaluate the performance and choose the appropriate strategies in different conditions. Causal and effect models and state-flow have been drawn and model evaluation test, structure evaluation and sensitivity analysis have also been done to confirm the validity of the model. The information required for modeling and simulating the model has been collected from the Yazd Rubber Industries Complex. In the next stage, using Taguchi's robust method, the necessary and sufficient number of executions for simulating the model and extracting suitable strategies are provided and was analyzed in JMP software. Finally, according to the results to achieve sustainable performance, LARG strategies have been prioritized in four categories.
Original Article
Mostafa Hadavinejad; Saeideh Nakhaei
Abstract
Calling is a behavioral phenomenon to find one's identity through serving to others. The present study has attempted to explore the types of this phenomenon according to the lived experiences of employees of an Iranian public organization (Vali-Asr University of Rafsanjan) based on the empirical phenomenological ...
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Calling is a behavioral phenomenon to find one's identity through serving to others. The present study has attempted to explore the types of this phenomenon according to the lived experiences of employees of an Iranian public organization (Vali-Asr University of Rafsanjan) based on the empirical phenomenological psychological (EPP) method. The participants were 30 employees of this university who were selected through a typical sampling method and invited to the research. The data collection tool was in-depth semi-structured interviews with participants. According to the research findings, based on the three criteria of consciousness, will and intention, eight types were identified for calling in the studied organization, which were: consciousness divine callings, consciousness mundane callings, unconsciousness divine callings, unconsciousness mundane callings, consciousness divine be-called, consciousness mundane be-called, unconsciousness divine be-called, unconsciousness mundane be-called. In addition, three other twins were identified for fulfilled callings in the organization: failed call, fake callings, and non-callings.
Original Article
Reza Sepahvand; Ali Shariat Nejad; Shaghayegh Salehabadi; Mina Hoseini
Abstract
INTRODUCTIONToday, leadership plays an important and decisive role in the success and sustainability of organizations, as it is considered one of the most influential factors on employee behavior in the workplace. It can be said with confidence that the role of leadership is one of the most effective ...
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INTRODUCTIONToday, leadership plays an important and decisive role in the success and sustainability of organizations, as it is considered one of the most influential factors on employee behavior in the workplace. It can be said with confidence that the role of leadership is one of the most effective and important components that makes a difference in the way organizations are run, and it is clear that in the current situation, leadership styles have gained an important relationship with the success and failure of organizations. The occurrence of negative and destructive behaviors by some organizational leaders indicates that leaders do not always have appropriate behaviors and effective performance. Exploitative leaders are an example of such leaders who, with their selfish behaviors towards subordinates, always put pressure on them, which in this way prevents the growth and promotion of employees and the organization. In this way, exploitative leaders try to achieve their personal goals and interests by assigning difficult and difficult tasks and also applying double and comprehensive pressures to their employees. While there is no career advancement and development for employees. Such leadership in the workplace causes stress in employees, so that they drain the motivation and energy of employees. In fact, these leaders also cause mental, psychological, and emotional distress to subordinates with their hostile behaviors. Exploitative leaders create division among their subordinates and constantly challenge them. Due to being in a position of power, these leaders experience a kind of baseless and irrational dominance. Exploitative leaders are self-centered and do not value or respect others. Therefore, exploitative leaders are considered a serious threat to the self-esteem of subordinates in a way that prevents leaders from behaving with dignity and respect towards them. In fact, the exploitative leadership style is one of the complications and weaknesses of leadership that focuses on advancing the leader's personal interests through exploitation and neglect of the interests of subordinates. METHODOLOGYThe present study is based on mixed qualitative and quantitative research in the inductive deductive paradigm, which is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of this study is experts who include university professors in the field of organizational behavior management and human resource management as well as senior managers of government organizations, whose sample members were selected by snowball sampling method and based on the principle of theoretical adequacy, 30 of them. Also, in the quantitative part, due to the information familiarity of the sample members with the research topic, the same previous sample was used. They were selected. The data collection tool in the qualitative part is a semi-structured interview, whose validity and reliability were tested by content validity and theoretical validity, and intra-coder and inter-coder reliability. Also, the data collection tool in the quantitative part is a questionnaire, whose validity and reliability were measured by content validity and test-retest reliability.RESULTS & DISCUSSIONConsidering the importance of the role of government organizations in today's society, it should be noted that if the leaders of these organizations do not have leadership qualifications and competence, they can leave dangerous effects on the organization with any of their behaviors such as; incompetent leadership, corruption, sabotage, unethical behavior, and criminal behavior. Therefore, it can be said that paying attention to the leadership style of managers, especially exploitative leadership, in these organizations is of particular importance. In fact, in government organizations in Lorestan province, the performance and actions of leaders do not always pave the way for the success and progress of the organization, and in some cases, the emergence of negative and unethical leadership styles such as; exploitative leadership can be the cause of pushing employees and the organization towards weakening performance. In general, exploitative leadership can have negative consequences and effects on employee performance and consequently on the performance of the organization. If the negative role of exploitative leadership is ignored and no effort is made to prevent or strengthen this leadership style, its consequences will ultimately affect the entire organization. The present study seeks to answer the question of what the pattern of formation of exploitative leadership is like in government organizations of Lorestan province using the interpretive structural modeling method.CONCLUSIONS & SUGGESTIONSThe basis of the results of the present study, considering its mixed nature, consists of the findings of the qualitative and quantitative sections. So that in the qualitative section of the research, the factors affecting the exploitative leadership style were identified through interviews with experts and using the coding method and the Atlas software, the desired data. Regarding the method of coding and extracting qualitative data, it should be noted that considering the nature of the questions and the way the experts responded, the exact words and phrases they mentioned were in the form of components related to exploitative leadership, that the selective, axial and open coding method was used. Then, in the quantitative section, the model of the emergence of exploitative leadership was presented. In this way, by designing a questionnaire whose rows and columns formed the factors affecting exploitative leadership in the form of a matrix, the experts were asked to respond to the questionnaire using the interpretive structural modeling method, which ultimately presented the model of the emergence of exploitative leadership. The findings of the qualitative part of the research indicate that the conditions for the formation of exploitative leadership with a narcissistic personality, Machiavellian personality type, and extreme ambition provide in government organizations of Lorestan province. Also, the results of this part indicate that the dimensions of exploitative leadership include gaining credibility, weakening employees, creating discord, creating stress and psychological distress in government organizations of Lorestan province. In addition, the findings showed that managerial colonialism and exploitation of subordinates, administrative profiteering and seeking a share of organizational resources, dominance and totalitarianism are factors in the emergence of exploitative leaders. Finally, the qualitative findings indicate that minimizing the effective exchange between members and leaders, the emergence of a paranoid atmosphere and the spread of pessimism in the organization, and the lack of production of original and innovative ideas are the consequences of exploitative leadership. Also, the results of the quantitative part indicate the exploitative leadership pattern at four levels. The research model is based on four levels of formation contexts and platforms, dimensions of exploitative leadership, emergence of exploitative leaders and its consequences. Regarding the developed model, it should be stated that in order to prevent the emergence of exploitative leadership, it is necessary to prevent the provision of the necessary contexts and platforms. These contexts include narcissistic personality, having a Machiavellian personality type, and extreme ambition. Also, the dimensions of exploitative leadership refer to gaining credibility, weakening employees, causing discord, creating stress and psychological distress. When the contexts for the formation of exploitative leadership and its dimensions are provided, the factors for the emergence of exploitative leadership, which include managerial colonialism and exploitation of subordinates, administrative profiteering and seeking a share of organizational resources, hegemony and totalitarianism, are strengthened and ultimately consequences such as; minimizing the effective exchange between members and leaders, the emergence of a paranoid atmosphere and the spread of pessimism in the organization, and the poverty of producing original and innovative ideas are directed at government organizations in Lorestan province.Based on the findings, the present study suggests that government organizations in Lorestan province pay special attention to the style and characteristics of exploitative leaders, because the research findings show that the destructive behaviors and ineffective personal competencies of such leaders will lead to harmful consequences for organizations. Based on what has been stated, the following practical suggestions can be made to reduce the destructive effects of this leadership style:Based on the research findings, it was determined that divisiveness is one of the dimensions of exploitative leadership. Given that this characteristic can create disagreement and conflict among subordinates, so that the spirit of employee participation is destroyed by employing a confrontational and defensive strategy in the organization, and as a result, employees become unaware of the organization's main goals and ideals and become confused. First of all, it is suggested that managers learn about effective leadership styles by using scientific articles and apply them, so that the emergence of discord in the organization can be prevented as much as possible. It is also suggested that leaders and managers of government organizations strengthen and promote an organizational culture based on respect in order to reduce discord. In this way, organizational values such as mutual respect and cooperation in the organization are emphasized. Also, managers can identify the early signs of discord by using conflict management tactics in a constructive way and take action to prevent its escalation.
Original Article
Ali shariatnejad; Zahra Eyni nargeseh; Heydar Abbaspour
Abstract
In government organizations, a human phenomenon known as meeting madness in managers is causing significant damage to the organizational structure. Meeting madness is defined as managers' excessive tendency to hold numerous, lengthy, and ineffective meetings. Given that these meetings lead to a chain ...
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In government organizations, a human phenomenon known as meeting madness in managers is causing significant damage to the organizational structure. Meeting madness is defined as managers' excessive tendency to hold numerous, lengthy, and ineffective meetings. Given that these meetings lead to a chain of negative consequences for the organization and human performance, this study aims to identify and analyze the causes and consequences of meeting madness in managers using the Fuzzy Cognitive Mapping (FCM) method. This study is applied in terms of its goal, and exploratory in terms of data collection. It is a mixed-methods research, employing both qualitative and quantitative approaches, based on an inductive-deductive philosophical framework. The statistical population of the expert research consists of university professors and managers of government organizations in Lorestan province, 20 of whom were selected using purposive sampling and based on the principle of theoretical adequacy. The data collection tool in the qualitative part was a semi-structured interview, whose validity and reliability were confirmed using content validity and theoretical validity and the intra-coder and inter-coder reliability methods. Also, the data collection tool in the quantitative section is a questionnaire, the validity and reliability of which was confirmed using content validity and test-retest reliability. Since the present study is a mixed research with an exploratory approach, a qualitative study must be conducted first and then a quantitative study must be conducted. Therefore, qualitative data was analyzed using the opinions of 20 experts until information saturation and theoretical adequacy was achieved. Qualitative data was analyzed with Maxqda 2020 software and content analysis method, and quantitative data was analyzed with fuzzy cognitive map method. Thus, by analyzing the centrality indices, the most important dimensions constituting the concept were identified, and then through causal relationships, the set of relationships between variables was examined. The findings of this research indicate that the use of performative management by managers, managers' entanglement with defensive avoidance in decision-making, and the prevalence of FOMO (Fear Of Missing Out) among managers are the most significant causes of meeting madness in managers. Furthermore, the emergence of "brain fog" in employees, the introduction of procrastination within the organization, wasted time, and the loss of productive work hours were identified as the most prominent consequences of meeting madness in managers.
Original Article
Ghader khodaveirdizadeh; Jafar Beikzad; hossein Emari; Yusuf Beighzadeh
Abstract
This research aims to explore the antecedents of a healthy organization in the Ministry of Interior. This research is based on the pragmatism paradigm in terms of philosophy, an applied development in terms of objectives, and a mixed exploratory type in terms of the nature of the data. The strategy of ...
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This research aims to explore the antecedents of a healthy organization in the Ministry of Interior. This research is based on the pragmatism paradigm in terms of philosophy, an applied development in terms of objectives, and a mixed exploratory type in terms of the nature of the data. The strategy of this research is qualitative, based on thematic analysis. The study population consists of three groups: academic experts, expert consultants, and executive managers of the governorates in the East Azerbaijan, West Azerbaijan, and Ardabil provinces. In this study, purposive and snowball sampling methods were used to select the sample, and data saturation was achieved through 13 interviews. The data were analyzed using a three-phase approach of thematic analysis with MAXQDA2020 software. According to the data analysis from the interviews, the study identified a total of 43 basic themes, 12 organizing themes, and 4 overarching themes. Based on the findings, the antecedents of a healthy organization were examined from four perspectives: "organizational culture," "organizational structure," "leadership styles," and "organizational excellence." Overall, the study shows that a simultaneous and integrated focus on these dimensions can enhance the health and effectiveness of organizations.
Original Article
Masoud Kamali Mirzaei; mansoure moradi haghighi; shahram bandpey
Abstract
model aimed at boosting operational efficiency, public trust, and ethical accountability. With recent changes in tax collection practices and increased public concerns over the allocation of tax revenues, the organization faces mounting pressure to embody and promote professionalism. The study outlines ...
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model aimed at boosting operational efficiency, public trust, and ethical accountability. With recent changes in tax collection practices and increased public concerns over the allocation of tax revenues, the organization faces mounting pressure to embody and promote professionalism. The study outlines a systematic framework for professionalism, exploring components such as ethical standards, strategic decision-making, human resource development, and public engagement, which are crucial to enhancing the organization's credibility and effectiveness.IntroductionIn recent years, the Tax Affairs Organization has undergone significant changes in its tax collection approach, aiming to improve public sector performance and efficiency. However, this shift has also heightened public dissatisfaction due to a perceived lack of transparency in tax allocation and insufficient efforts to address tax evasion among high-net-worth individuals. Given these challenges, the study highlights the critical need for a professionalism model that aligns with organizational values, promotes ethical behavior, and builds public trust. This model is anticipated to help the organization navigate complex financial environments and fulfill its role as a key contributor to the country’s economic stability.Methods and MaterialsThis study adopts a qualitative approach, employing thematic analysis based on expert interviews and document analysis. Participants were selected using purposive sampling, focusing on professionals with at least ten years of experience in the field. Data were collected through semi-structured interviews with tax professionals, aiming to gather in-depth insights into the components of professionalism relevant to the organization. The analysis followed a three-stage coding process—open, axial, and selective coding—to identify, categorize, and refine the core components of the proposed professional model.Results and DiscussionThe analysis revealed 27 core components and 94 sub-categories that contribute to an effective model of professionalism in tax administration. Key elements identified include strategic planning, ethical guidelines, financial management, human resource expertise, and innovation through technology integration. Notably, the results underscore the importance of ethical standards and transparency in improving the organization’s relationship with the public. Additionally, strategic planning and decision-making emerged as critical areas where professionalism can directly influence operational effectiveness, particularly in managing complex financial data and addressing tax compliance challenges.ConclusionThe study concludes that establishing a comprehensive professionalism model in the Tax Affairs Organization can significantly enhance its performance and public reputation. By embedding professionalism across all organizational levels, the Tax Affairs Organization can better manage its internal and external challenges, increase accountability, and foster a culture of trust and excellence. The proposed model serves not only as a guide for improving operational outcomes but also as a foundation for sustainable public trust and transparency in the tax system.
Original Article
Majid Mohammadi; Masoud Taherinia,; Azar Moslemi; Ali Lalbar
Abstract
With the expansion of emerging technologies such as artificial intelligence, big data, and blockchain, the traditional competencies of auditors are no longer sufficient to meet professional requirements in the digital era, creating an urgent need for a comprehensive model of professional competencies ...
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With the expansion of emerging technologies such as artificial intelligence, big data, and blockchain, the traditional competencies of auditors are no longer sufficient to meet professional requirements in the digital era, creating an urgent need for a comprehensive model of professional competencies grounded in digital transformation. Accordingly, this study was conducted with the aim of designing and validating a model of professional competencies for auditors based on digital transformation within the Iranian Association of Certified Public Accountants. Methodologically, this research is non-experimental (descriptive) and employs a cross-sectional survey approach. In the qualitative phase, participants included auditing professors and senior managers from the Association of Certified Public Accountants, selected through purposive sampling, with theoretical saturation achieved after 15 interviews. In the quantitative phase, the statistical population consisted of managers and experts within the same association, and a sample of 140 participants was estimated using Cohen’s power analysis. Data were collected through semi-structured interviews and questionnaires. Qualitative data were analyzed using thematic analysis with MAXQDA software, while quantitative data were analyzed using the partial least squares (PLS) method via SmartPLS software. Findings revealed that the ability to manage risk and internal controls through digital tools, professional and technical knowledge in the digital era, and leadership and management of digital auditing teams significantly influence the capacity to utilize intelligent auditing technologies and implement digital transformation within auditing strategies. These components, by enhancing continuous learning and knowledge updating in the digital transformation era, as well as data-driven analytical and critical thinking skills, lead to creativity and innovation in digital auditing. Ultimately, through digital communication and interpersonal skills, professional ethics and accountability in the digital environment, and decision-making and professional judgment based on artificial intelligence, the comprehensive framework of auditors’ professional competencies in the digital era is actualized.Introduction:Auditing is one of the vital jobs in financial management that plays a very important role in ensuring the transparency and accuracy of financial information of companies and organizations (Azadbakht et al., 2025). The auditing profession has been influenced by digital transformation for over a decad and has been redefined in the form of “digital auditing” (Ghasemi et al., 2024). In fact, the rapid advancement of digitalization has transformed the accounting profession. Following this, audit firms and auditors have also potentially been affected by the advancement of digital technology, especially big data, artificial intelligence and blockchain, and require new professional competencies and capabilities (Hamzeh and Ramsheh, 2023). In the era of digital transformation, auditors are expected to have special capabilities & competencies. Proficiency in digital auditing address key challenges, including fraud, the expectation gap, auditor independence, and audit quality (Vitali & Giliyani, 2024). A critical concern in modern auditing amid digital transformation is to ensure the auditor's capabilities, skills, knowledge, and expertise, which has been raised as audit competencies (Sudrajat et al., 2024). Since the accuracy of audit results hinges on auditors' professional competencies, enhancing these competencies has become a priority. In the current era, when digital technologies are recreating specialized jobs at an increasing pace, the auditing profession has not been left out of this transformation. In such a context, identifying and developing professional competencies commensurate with this transformation has become a strategic necessity for the sustainability and effectiveness of auditors. The main concern in this study is to what extent the Iranian certified public accountants' community has redefined its competencies to respond to the demands of the digital age and what model can be a guide in this direction. This issue is also important from a negative perspective because the lack of a localized and systematic model for auditors' digital competencies may lead to a knowledge gap, reduced public trust, inability to adapt to new technologies, and ultimately the decline of auditors' professional status in the face of international institutions and competitive environments. In the absence of such a model, ineffective training programs and human resource development policies will remain aimless. Although research has been conducted in the field of digital competencies and the evolution of the role of auditors in recent years, these studies have mainly focused on developed countries and different professional systems and often lack a combined theoretical and local approach. A review of the available literature shows that a comprehensive framework for modeling the professional competencies of Iranian auditors in line with the requirements of digital transformation has not been designed. The contribution of the present study to the research and theoretical synergy is to provide a native model for the digital competencies of Iranian certified auditors by utilizing scientific methods, thus completing a neglected link in the connection between digital transformation and the auditing profession. The present study answers the key question of what is the model of professional competencies of auditors based on digital transformation in the Iranian certified accountants' community and how valid is it?Method:This study was conducted within the framework of the pragmatism paradigm and by adopting a combined approach of induction and deductive reasoning. This study adopts an applied and developmental approach and aims to design and validate the professional competence model of auditors in the context of digital transformation. From a methodological perspective, this study is classified as non-experimental (descriptive) research and was conducted using a cross-sectional survey strategy and a mixed exploratory research design (qualitative-quantitative). The qualitative phase involved participants such as included auditing professors and managers of the Iranian Certified Public Accountants Association, which was achieved through purposive sampling and by selecting 15 people to achieve theoretical saturation. In the quantitative section, the statistical population included managers and experts of the Iranian Certified Public Accountants Association, which was estimated to be 140 people using the Cohen power analysis rule. Interviews and questionnaires were used to collect data. The interviews were analyzed using thematic analysis and Maxqda software, and the data from the questionnaire were analyzed using the partial least squares method and SmartPLS software.Results:In the findings section, in order to explain the professional competence model of auditors based on digital transformation in the Iranian Association of Certified Public Accountants (IACPA), a series of semi-structured and specialized interviews were conducted with the participation of university professors in the field of accounting and auditing and senior managers of the Iranian Certified Public Accountants' Society. The qualitative data obtained from these interviews were analyzed using MaxQDA software and based on the theme analysis model based on Braun and Clarke’s (2022) six-step approach. After completing the initial steps, a comprehensive report of the qualitative analysis was prepared in the sixth step, in which 12 main themes and 72 sub-themes were extracted.Conclusion:The results of the study showed that the ability to manage risk and internal control with digital tools, professional and technical knowledge in the digital age, and leadership and management of digital audit teams affect the ability to use technology and smart audit tools and digital transformation in audit strategies. The aforementioned components, by affecting continuous learning and updating knowledge in the era of digital transformation, and analytical skills and critical thinking based on data, lead to creativity and innovation in digital auditing. Ultimately, the professional competencies of auditors are achieved through communication and interpersonal skills in the digital environment, ethics and professional responsibility in the digital world, and decision-making and professional judgment skills based on artificial intelligence.Keywords: Auditors' professional competencies, digital transformation, Iranian Certified Public Accountants' Society