Motivational Values And commercialization in Aoudit’s Firms

The need to establish a culture and ethical behavior is such that many large organizations havereacted to legal and environmental pressures by establishing ethical cultures in organizations.Given the importance of ethics and values in organizations in this study, we intend to examine themotivational values and commercialization of auditing in auditing firms. The data of this study,which was prepared from 385 questionnaires of auditors working in auditing firms that aremembers of the Society of Certified Public Accountants and the Auditing Organization in 2020,were reviewed and concluded using SPSS and LESSRL software. In order to evaluate theappropriateness of the measuring instrument (questionnaire), confirmatory factor analysis (CFA)with covariance-based approach was used by Lisrel 8.8 software. Skewness and elongationcoefficients have also been used to investigate the type of data distribution. An independent sampleof the effect of motivational values on market orientation, customer orientation and processorientation of an auditing firm has been identified using the one-way t-method. The results of thisstudy show that there is a positive and significant relationship between motivational values andmarket orientation, customer orientation and process orientation of an audit firm.