Designing a structural model of factors affecting the destructive and ineffective organizational behaviors of Accountants

Subject Areas : Financial and Behavioral Researches in Accounting

mitra hamedinezhad ¹ , reza karimikasabi ² , zahra kamrani ³ , azam gharibi ⁴

1 - Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Central Tehran Branch, Islamic Azad University, Tehran
3 - Central Tehran Branch, Islamic Azad University
4 - Central Tehran Branch, Islamic Azad University, Tehran

Received: 2023-09-10 Accepted : 2023-09-19 Published : 2023-08-23

Keywords: Public Sector Organizations, Foundation Data Theory, decision to leave the job of accountants,

Abstract :

This research has been done with the aim of designing a structural model of factors influencing the decision to leave the job of accountants in public sector organizations. The method was a combination of qualitative and quantitative. In this way, first the research data were collected through interviews, and then based on it, a questionnaire was designed and distributed among the sample members. The statistical population of the research included experts, professors and experts in the field of accounting in public sector organizations, and the number of interviewees was about 16 people. The sampling method was snowball. Primary data were collected through interviews. According to the methodological process, during three stages of open coding, central coding and selective coding, the codes related to the topic were determined; then, by means of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts,, and 385 completed questionnaires were collected among the second statistical population, that is, the activists and employees of the accounting field in the public sector organizations that were available, and the data obtained were analyzed in the quantitative part of the research. and were analyzed and the findings of the research showed that the category with high importance, including the path coefficient of strategies factors on outcomes was equal to 0.45. Finally, the results showed the significance of the relationships and components of the presented model.