Applying interpretive structural modeling and MICMAC analysis to evaluate marketing variables in Iranian audit firms

The main goal of the current research is identifying the marketing variables and determine their relationship with each other at the level of Iranian Audit Firms with a structural-interpretive modeling ISM and MICMAC. In order to achieve the purpose of the study, partners and managing directors of audit institutions that are members of the public accountant’s community were interviewed in the qualitative phase and the interview texts were coded using content analysis method. After identifying the components of the brand based on corporate social responsibility, the quantitative phase was performed by using the Interpretative Structural Modeling (ISM) for modeling the internal relationships of the factors. After analyzing the data obtained from the interviews with the experts, the number of ۳۲ components was identified. These components were stratified in ۹ different stratification levels using structural-interpretive equations (ISM) method. The results of the MICMAC analysis showed that the components of the partners' personality characteristics (C۴) have the most influence and the purchase of the auditor's opinion (C۵) has the most influence. The present study can be considered to be informative in two areas: first; Identifying marketing variables in Iranian audit institutions and stratifying them with the approach of interpretive and second structural equations; Application of MICMAC analysis to understand the effects of variables on each other.

کلیدواژه ها:

interpretive structural equations ، Iranian audit firms ، MICMAC analysis ، Marketing