Strategies and Consequences for Preventing Workplace Ostracism among Auditors of the Supreme Audit Court

Abstract

This study aimed to identify and explain the strategies and consequences of preventing workplace ostracism among auditors of the Supreme Audit Court. This applied qualitative study was conducted using a multiple-grounded-theory approach. The study population consisted of auditors and experts of the Supreme Audit Court with at least 15 years of professional auditing experience, a master’s degree or higher, and familiarity with workplace ostracism. Participants were selected through purposive and snowball sampling, and sampling continued until theoretical saturation was achieved. Although data became largely repetitive after the thirteenth interview, two additional interviews were conducted to confirm saturation, resulting in a final sample of 15 participants. Data were collected through in-depth semi-structured interviews and analyzed using a three-stage process consisting of inductive coding, pattern coding, and theoretical enrichment. The trustworthiness of the findings was enhanced through triangulation and the criteria of credibility, transferability, and confirmability. The qualitative findings showed that strategies for preventing auditor ostracism were organized into four main domains: clarification of job duties, control and supervision, improvement of organizational policies, and employee training. The identified components included understanding job content, improving control and supervisory practices, managerial strategies, strengthening interpersonal relationships, improving working conditions, employee recruitment and retention, organizational actions, enhancing employee skills, and developing individual competencies. The consequences of preventing ostracism were classified at two levels. Individual consequences included stronger team-auditing spirit and increased job satisfaction, while organizational consequences comprised greater audit accuracy and improved efficiency of audit teams. Preventing workplace ostracism among auditors requires a comprehensive and multilevel approach that simultaneously addresses job clarity, organizational justice and support, effective supervision, interpersonal relationships, and the development of professional and individual skills. Coordinated implementation of these strategies can strengthen job satisfaction and teamwork while improving audit accuracy and team effectiveness, thereby contributing to higher-quality professional performance within the Supreme Audit Court.