تحلیل شبکه‌ای فازی مؤلفه‌های یادگیری حرفه‌ای حسابرسان به‌منظور بهینه‌سازی سیاست‌های حکمرانی سرمایه انسانی

فرزانه  فتحعلی‌پور; حسین شفیعی; عباس  شیبانی

Authors

Farzaneh Fathalipour Department of Accounting, Si.C, Islamic Azad University, Sirjan, Iran Author
Hosein Shafiei Department of Accounting, Si.C, Islamic Azad University, Sirjan, Iran Corresponding author
Abbas Sheybani Department of Accounting, Si.C, Islamic Azad University, Sirjan, Iran Author https://orcid.org/0000-0002-9250-1413

Keywords:

Auditor professional learning, Human capital governance, Fuzzy Analytic Network Process (FANP), Supervisory coaching, Data governance.

Abstract

Purpose: This study aims to analyze the network structure of auditors’ professional learning components using the Fuzzy Analytic Network Process (FANP) to optimize and prioritize human capital governance policies within audit firms.

Methods: In this applied research, the feedback and interactive relationships among 12 key learning components (derived from interpretive structural modeling) were analyzed using 180 pairwise comparison matrices structured with triangular fuzzy numbers. An expert panel comprising 15 senior audit practitioners, certified public accountants (IACPA), and academic scholars evaluated the network. After confirming matrix consistency (mean CR = 0.044), final global priority weights were extracted through limit supermatrix convergence after 101 iterations.

Findings: The results revealed that “supervision, feedback, and professional coaching” (F₅, weight: 0.1410) and “experiential learning and reflective practice” (F₃, weight: 0.1304) represent the highest strategic priorities, accounting for over 27% of the total network weight. Professional competencies (F₂), organizational learning culture (F₆), and continuous professional development (F₇) occupied subsequent tiers. Furthermore, organizational maturity and data governance (F₁₀) surpassed individual artificial intelligence capabilities (F₉).

Conclusion: Professional learning in auditing is predominantly experiential, interactive, and feedback-driven, relying heavily on tacit knowledge transfer via on-the-job coaching. Audit firm leaders and policymakers should shift resource allocation from passive training programs toward institutionalizing real-time coaching, cultivating psychologically safe learning cultures, and deploying centralized data governance infrastructures before adopting advanced artificial intelligence tools.