Modeling Professional Thinking in Ambidexterity and Team Psychological Empowerment (Case Study: Certified Public Accountants)

Abstract

The present study aims to model professional thinking in ambidexterity and team psychological empowerment among certified public accountants. This study adopts a mixed-method approach, conducted in two phases: grounded theory and structural equations. The statistical population in the qualitative phase consists of 15 academic experts in the research field, selected through a non-random purposive sampling method in 2024. In the quantitative phase, the statistical population includes members of the Iranian Association of Certified Public Accountants, from which 297 individuals were selected as the sample through convenience sampling. The data collection tool was a questionnaire, the structure of which was validated using confirmatory factor analysis in SmartPLS software, and its reliability was confirmed using Cronbach's alpha coefficient in SPSS, as well as composite reliability. Data analysis involved the Kolmogorov-Smirnov test to assess normality, Friedman's test to prioritize components and indicators, and structural equation modeling to analyze paths and validate the model in SmartPLS software. The most significant finding of this research is the existence of a relationship between the dimensions and components of professional thinking and ambidexterity, as well as a relationship between the dimensions and components of professional thinking and empowerment.