Affiliated Assistant Professor of the Caucasus Business School, Tamar Karbaia, wins the Shota Rustaveli National Science Foundation's 2023 Young Scientists Research Grant competition.

103 project applications have been registered in the competition, which were evaluated by the European Science Foundation (European Science Foundation – Science Connect, ESF-SC) and 31 projects were selected for financing.

CSB’s Affiliated Assistant Professor Tamar Karbaia wins the 2023 Young Scientists Research Grant competition organized by the Shota Rustaveli National Science Foundation of Georgia.

With a total of 103 project applications submitted for consideration, the applications underwent evaluation by the European Science Foundation (ESF-SC), resulting in the selection of 31 projects to receive funding.

Project title: " Commercialization, dedication to the profession and environmental uncertainty: Georgian auditors’ perspective”

The study examines the relationship between commercialization in the auditing profession and auditors’ dedication to the profession in the context of the Republic of Georgia. It will further explore the contingent role of environmental uncertainty in this relationship. I argue that commercialization in the audit profession is a significant driver of auditors’ dedication to the profession, yet I also argue that under a high perceived level of environmental uncertainty commercialization has a negative influence on auditors’ dedication to the profession. Exploring these relationships this study will contribute to an emerging discussion on the role of commercialization in professionals’ perception and attachment to their profession. The findings will further highlight how the role of environmental uncertainty affects the work performed by auditors in emerging economies.

Project budget: 56,750 GEL

Duration: 2 years

Project evaluation score: 24 points (out of 27)

The project is supervised by CSB affiliated professor and research center director, Erekle Pirveli.