محمدرضا عبدلی

The purpose of this study is to analyze the most effective basis for assessing the intellectual capital maturity based on the themes of the ambidextrous learning link. In terms of purpose, this research is part of developmental research. Because of the lack of a basis for assessing the intellectual capital maturity under ambidextrous learning in previous research, based on meta-synthesis in the first step, an attempt was made to identify components as the analytical basis of the research and propositions as reference variables. Then, in order to explain the identified components and propositions, in a small part, intuitive fuzzy sets (IFSs) was used to determine the most effective basis for evaluating the intellectual capital maturity based on the themes of the ambidextrous learning link. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative section, with the help of 16 management specialists and experts, an attempt was made at the university level to identify research components and propositions in the form of score forms. In the small section, 50 managers, officials and experts at various levels of knowledge-based companies participated. The results showed that the proposition of strategic tendencies in learning is considered as the most influential themes of the ambidextrous learning link in the studied companies, which strengthens the sustainability of knowledge creation as an effective component in the intellectual capital maturity.

The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. However, the target population in a small number of 19 audit partners had more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity.

Since the auditing profession is a process engaged in judgment activities, knowing the reasoning concepts to achieve a level of rationale in audit judgment is the theoretical and fundamental concept in this profession. In this regard, tactfulness is one of the decision-making components in an auditor's judgment that assigns a level of reasoning for making an intellectual decision and promotes the level of judgment quality in auditing. Accordingly, the purpose of this research is Auditors’ Wise Tactfulness in Professional Judgments by Total Interpretive Structural Modeling (TISM). The mixed-methods approach was used for the research in which, in the qualitative part, two experts population as panel members, and, in the quantitative part, 30 independent auditors as the statistical population participated. In the qualitative part, the meta-analysis approach was used to identify the themes related to wise tactfulness in professional judgment, and then, the basic themes selected were examined based on two criteria, concordance coefficient and average, in three rounds reciprocally until theoretical saturation was met. At this point, 14 themes were accepted among 20 basic themes. In the quantitative part, the themes accepted were coded first and then were distributed among the respective population, based on a matrix questionnaire, to identify the most effective trait of auditor's wise tactfulness in professional judgment using the Total Interpretive Structural Modeling approach. According to the results, the theme adherence to the principles of professional ethics as a basic theme of professional thinking was selected as the most influential trait of wise tactfulness.