The Effect of Self-Development on Improving the Skill of Accountants with the Mediating Role of Intellectual Capital

Subject Areas : Financial and Behavioral Researches in Accounting

Faezeh Arab Nezhad ¹ , Ali Khozain ²

1 - Ph.D. candidate of accounting. Gorgan branch, Islamic Azad University, Gorgan, Iran
2 - Member of faculty of Accounting, Ali Abad Katool Branch, Islamic Azad University, Ali Abad Katool. Iran

Received: 2022-04-01 Accepted : 2022-06-03 Published : 2022-05-22

Keywords: Intellectual Capital, Self-development, skill,

Abstract :

Nowadays self-development of human resource is a key factor in organizations success that’s why man power of self-developer not only augments its skills with own expansion and elevation, but also provides growth and progression ground of organization from intellectual capital point of view. According to determinative role that accountants contain most important man power in success or defeat of organizations in economic and financial condition, this research to study affection of self-development on improving the skill of accountants with the mediating role of intellectual capital. Current research is functional in view point goal and descriptive-geodesic in terms of essence. The statistical population is employed accountants in private sector of Golestan state which included 198 individuals and the way of sampling is available sampling. For collecting information has been used standard questionnaire and for examining the hypotheses of research have been used from model ways of structural equations and analysis of course in PLS software. Findings show that self-development affects directly and indirectly on promotion of accountants skill through intellectual capital and it explains that utilization of self-development implements not only cause to increase intellectual capital level, but also it leads to skill promotion of accountants because of intellectual capital.

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