Presenting a Productivity Model for Auditing Firms Based on the Theory of Constraints

Abstract

The present study aimed to develop a productivity model for auditing firms based on the Theory of Constraints (TOC) and to identify the dimensions, components, and bottlenecks affecting the efficiency and quality of audit services from the perspective of auditing and management accounting experts. This study was applied in purpose and qualitative in methodology, using the grounded theory approach. The statistical population consisted of audit firm managers, senior auditors, university faculty members in auditing, and experts in management accounting who were selected through snowball sampling. In-depth semi-structured interviews were conducted with 14 experts in 2026. Data were analyzed using Atlas.ti version 9 through open, axial, and selective coding procedures. During the open coding stage, 326 initial codes were extracted and subsequently categorized into major dimensions and components. To assess reliability, Cohen’s Kappa coefficient was calculated, yielding a value of 0.75 with a significance level of 0.00, confirming the reliability of the proposed model. The findings indicated that contextual factors included human resource management and limited team capacity, coordination and information flow, internal control and supervision, organizational policies and structure, and corporate governance. Causal factors consisted of staff training and skill development, workload and project scheduling pressure, psychological stress and employee motivation, as well as risk management and financial analysis. Intervening factors included the use of technology and management tools, employee resistance to change, compliance with regulations, and financial flexibility. The core category of the model involved audit quality and accuracy, operational efficiency, reduction of rework, and bottleneck management. The main strategies identified were workflow monitoring and improvement, process optimization and management, and proper task standardization and division. The outcomes of implementing the model included reduced errors and post-report corrections, enhanced professional credibility of audit firms, and improved audit operational flow. The findings demonstrated that the productivity of auditing firms is influenced by a complex interaction of human, structural, managerial, and technological factors, and that the Theory of Constraints provides an effective framework for identifying and managing operational bottlenecks in auditing firms. Implementing strategies based on process standardization, workflow management, professional skill development, and advanced technologies can improve audit quality, reduce rework, enhance operational efficiency, and strengthen the competitive advantage of auditing firms.