Explanation of social marketing indicators in auditing

Document Type : Original Article

Authors

• Azizollah Alasvand ¹
• Allahkaram Salehi ²
• Mohammad Amin Kuhbor ³

¹ Department of Accounting, Khoramshahr International Branch, Islamic Azad University, Khoramshahr, Iran.

² استادیار،‌‌ گروه حسابداری، واحد مسجد سلیمان، مسجد سلیمان، ایران.

³ Department of Economics, Khorramshahr University of Marine Sciences and Technologies, Khorramshahr, Iran.

Abstract

Objective: The increase in competitive pressures has caused audit institutions to understand the importance of marketing more. The success or survival of any audit unit is rooted in a deep understanding of the importance and practical use of marketing techniques. Therefore, the purpose of this study is to explain social marketing indicators in auditing.

Methodology: In this article, the statistical population was 1100 members of the auditors of the Certified Public Accountants Association, and 228 people answered the questions of the questionnaire using simple Cochran random sampling. The data was collected through a questionnaire and analyzed using the structural equation method.

Conclusions: The findings indicate the desired relationship in the causal structure of the model so that the causal conditions have a significant effect on the axial phenomenon (social marketing in auditing). Also, the axial, contextual, and intervening categories affect the strategies, and finally, the strategies have a mediating and significant effect on the relationships between the axial category and the consequences. In general, the results indicate that the model has high predictability and can be used as effective factors on social marketing in auditing to increase and improve auditors' performance and competitive advantage

Keywords

• Social marketing
• auditing
• Structural Equation

Main Subjects

• Economic and financial markets

---