Presenting a development model for the motivation of female accountants in the public sector
Zeinab Khosravi farsani
1
(
Department of Accounting,Shahrekord Branch, , Islamic Azad University, Shahrekord,Iran
)
Bahareh Banitalebi Dehkordi
2
(
Associate of Department of Accounting,Shahrekord Branch , Islamic Azad University, Shahrekord,Iran
)
hamidreza jafari
3
(
Assistant Professor of Department of Accounting .Shahrekord Branch.Islamic Azad Univercity.Shahrekord.Iran
)
Keywords: public sector accounting, accountants, accountants', motivation,
Abstract :
One of the most important social indicators in women's participation is higher education, and among the economic indicators, the employment and motivation index in the development of accounting also has a special place. Therefore, the purpose of this research is to provide a model for the development of women's motivation in the public accounting sector. Methods: This research is a type of mixed research (qualitative and quantitative) that was conducted using the fuzzy Delphi approach. The statistical community in the qualitative section consisted of 30 experts in the field of accounting, using a targeted sampling approach, a total of 13 people were selected as participants in the research. The data were collected through semi-structured interviews with general guidance method. After identifying and experts' opinions, 4 components (job-related factors, organization-related factors, individual-related factors, manager-related factors) and 25 sub-components were presented to provide a model for the development of female accountants' motivation in the public sector. In the presented model, three types of factors (job-related factors, organization-related factors, manager-related factors) have influenced the development of the motivation of public sector accountants, and two types of factors (person-related factors, material factors) are considered as influential factors. disabled) was identified. Based on the proposed model, the criteria related to the job, organization and manager are the main criteria of the approach model to develop the motivation of female accountants in the public sector. The job-related factor was confirmed with 5 components, the organization-related factor with 4 components, and the manager-related factor with 12 components
