Investigating the Impact of Planned Behavior Theory and Opportunistic Behavior on Employee Accounting action (Accountants)

Subject Areas : Financial and Behavioral Researches in Accounting

zahra mohammadpour ¹ , davood kiakojori ²

1 - PhD Student in Public Administration, Organizational Behavior, Islamic Azad University, Chalous Branch, Iran
2 - PhD in Public Management, Faculty Member, Islamic Azad University, Chalous Branch

Received: 2021-11-27 Accepted : 2021-12-31 Published : 2022-02-20

Keywords: Theory of planned behavior, opportunistic behavior, Employees, Accounting Action, accountants,

Abstract :

Employees who are accounting action seek to invest in relationships that, through well-planned and fully opportunistic planning, provide a platform for their legal and illegal requests. These fully accountable employees lend to their target individuals to get the most out of this investment when needed. The purpose of this study is to investigate the effect of the theory of planned behavior and opportunistic behavior on the accounting action performance of employees (accountants). For this purpose, Persian and Latin articles that were selected by snowball method were used. After theoretical saturation, textual content analysis was performed. Then, the obtained data were provided to the experts by a questionnaire, and after three rounds of qualitative Delphi and identification of relevant sub-criteria, and then using network analysis technique and Dematel, internal relationships and prioritization were examined. Based on the results, the criterion of "planned behavior" with a normalized weight of 0.0472 is in the first priority and the criterion of "opportunistic behavior" with a normalized weight of 0.0296 is in the second priority.