Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery
Success of an organization along with required technical skills depends on the ability of employees to communicate effectively with customers. Therefore, the biggest failure factor of an organization is weakness of communication skills. Many communication processes, which are a form of social interaction, are implicitly based on negotiation process. Individuals in any job, specialty or profession are involved in communication and related processes. To properly manage this extensive and complex communication, appropriate tools are needed. Auditing firms as service companies are no exception to this issue and negotiating with client has always been one of most important issues in this profession. Applying appropriate techniques in negotiation between auditing firm and client can provide the desired assistance in forming the desired quality of audit services. In this regard, purpose of this study is to investigate effect of different approaches to negotiation techniques in auditing on quality of service delivery. The research period was 1400 and data needed to answer research question were collected by distributing a questionnaire among Certified Public Accountants. Accordingly, data obtained from 156 supplementary questionnaires were analyzed using structural equations and smartPLS software.Findings show that firstly verbal approach of negotiation techniques in auditing is related to quality of service delivery, secondly non-verbal approach of negotiation techniques in auditing is related to service delivery and thirdly informational approach of negotiation techniques in auditing is related to service quality.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.