Citizenship behaviour in accounting: roots and outcomes( Qualitative Approach)

Subject Areas : HSE Management

sohelia torgheh ¹ , farzin rezaei ² , gholamreza kordestani ³

1 - PhD Student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 - Associate Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
3 - Professor, Department of Accounting, Imam Khomeini International University, Qazvin, Iran

Received: 2021-11-27 Accepted : 2022-01-18 Published : 2022-05-22

Keywords: "citizenship behavior", "citizenship behavior in accounting", ."Theme Analysis",

Abstract :

due to the importance and relevance and effect of accountants behavior on accounting systems, especially in behaviors that are voluntary and voluntary, this study aimed at identifying causes and consequences of accounting citizenship behavior. the orientation of this research is fundamental; its philosophy is constructivism ; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi - structured interviews.data analysis using three open coding stages, axial and selective coding and data were categorized in 38 concepts, 23 sub categories and 12 main categories. Accordingly, the "personality of the accountant", "business environment" and "organizational policies" were identified as the causes of citizenship behavior in accounting as well as "personal performance improvement", "enhancing the quality of decision", "improving the quality of decision", "green accounting", "Citizenship accounting" and " 'Social accounting' .