Document Type : Original Article
Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
Department of Accounting, Bostan Abad Branch, Islamic Azad University, Bostan Abad, Iran
Department of Accounting, Tehran University, Tehran, Iran
In the present study, a comprehensive, scientific, and practical pattern is presented for the first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The study's statistical population includes a combination of 16 university scholars and accounting and auditing executives (or both) selected in 2020 using the targeted sampling approach based on the theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategies are formulated, and final pattern is mapped out regarding the rationale, background, and intervening conditions. By developing theory on potential remedies, this paper proposes some clear outlooks for planning and benefiting from talent management to lower human resources costs and increase efficiency in accounting and auditing.