Managing external and internal conflicts as well as conflicts in the accounting environment

This study is aimed at investigating the management of external and internal conflicts in the accounting environment. The present study is qualitative research. According to the purpose of the research, the data were collected through unstructured interviews through an exploratory approach. The statistical population of this study is the relevant managers in the investment profession, including managers of investment companies, brokerages, stock exchange organizations, stock exchange and OTC companies, investment funds, financial analysts (technical and fundamental), investors active in the capital market, Professors of finance and accounting and investment and other experts in the field of behavioral risks. Methods were used to collect data. Examples studied in this study include relevant managers in the investment profession including managers of investment companies, brokerages, stock exchange organizations, stock exchange and OTC companies, investment funds, financial analysts (technical and fundamental), and active investors In the capital market, there will be professors of finance and accounting and investment and other experts in the field of behavioral risks. The MAXQDA software has been used for qualitative analysis. In this study, after coding the interview texts, removing the synonymous and repetitive criteria and finally, ۸ main categories and ۴۴ sub-categories were obtained by categorizing and categorizing the final criteria. The main categories include individual differences, structural differences, conflict management and conflict, conflict resolution strategy, conflict management techniques, demarcation of constructive and destructive conflict and conflict, non-participation of individuals in organizational decisions, conflict resolution in the constructive path and efficient.

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Keywords: Conflict management ، Conflict ، External ، Internal ، Accounting Environment