فائزه عرب نژاد

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.

Nowadays self-development of human resource is a key factor in organizations success that’s why man power of self-developer not only augments its skills with own expansion and elevation, but also provides growth and progression ground of organization from intellectual capital point of view. According to determinative role that accountants contain most important man power in success or defeat of organizations in economic and financial condition, this research to study affection of self-development on improving the skill of accountants with the mediating role of intellectual capital. Current research is functional in view point goal and descriptive-geodesic in terms of essence. The statistical population is employed accountants in private sector of Golestan state which included 198 individuals and the way of sampling is available sampling. For collecting information has been used standard questionnaire and for examining the hypotheses of research have been used from model ways of structural equations and analysis of course in PLS software. Findings show that self-development affects directly and indirectly on promotion of accountants skill through intellectual capital and it explains that utilization of self-development implements not only cause to increase intellectual capital level, but also it leads to skill promotion of accountants because of intellectual capital.

Gender discrimination dominant in work-place and also difference in individual features (including dependence in childhood) amongst men and women enumerate determinative agents in career promotion. These agents are caused that working women in many professions such as accounting for accessing career promotion spend hard processes with challenges. Current Research is functional in view point goal and descriptional-geodesic in terms of essence. The statistical population of the study was included accountants of Golestsn state which included 191 individuals and the way of sampling is simple accidental. The data were collected through a questionnaire and for examining the hypotheses of research have been used from model ways of structural equations and analysis of course in PLS software. Findings show that there is a positive and semantic relation between gender and career promotion and mention women into men have less career promotion. There is also a positive and semantic relation between dependence in childhood and career promotion and enhancement dependency to parents have decreasing and negative affection to progression. Gender also have relation with dependence in childhood and the degree of people dependence is due to gender difference between men and women.