ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺗﺌﻮري رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪ رﯾﺰي ﺷﺪه و رﻓﺘﺎر ﻓﺮﺻﺖ ﻃﻠﺒﺎﻧﻪ ﺑﺮ ﮐﻨﺶ ﺣﺴﺎﺑﮕﺮاﻧﻪ ﮐﺎرﮐﻨﺎن ﺣﺴﺎﺑﺪاران

Investigating the Effect of the Theory of Planned Behavior and Opportunistic Behavior on the Accounting Performance of Employees (Accountants)

ﮐﺎرﮐﻨﺎﻧﯽ ﮐﻪ ﮐﻨﺶ ﺣﺴﺎﺑﮕﺮاﻧﻪ دارﻧﺪ ﺑﻪ دﻧﺒﺎل ﺳﺮﻣﺎﯾﻪ ﮔﺬاري ﺑﺮ رواﺑﻄﯽ ﻫﺴﺘﻨﺪ ﮐﻪ از ﻃﺮﯾﻖ ﺑﺮﻧﺎﻣﻪ رﯾﺰي ﻫﺎي درﺳﺖ و از ﭘﯿﺶ ﺗﻌﯿﯿﻦ ﺷﺪه و ﮐﺎﻣﻼً ﻓﺮﺻﺖ ﻃﻠﺒﺎﻧﻪ ﺑﺴﺘﺮي را ﺑﺮاي درﺧﻮاﺳﺖ ﻫﺎي ﻗﺎﻧﻮﻧﯽ و ﻏﯿﺮﻗﺎﻧﻮﻧﯽ ﺧﻮد ﻓﺮاﻫﻢ آورﻧﺪ. اﯾﻦ ﮐﺎرﮐﻨﺎن ﮐﺎﻣﻼً ﺣﺴﺎﺑﮕﺮاﻧﻪ اﻓﺮاد ﻫﺪف ﺧﻮد را واﻣﺪار ﺧﻮﯾﺶ ﻣﯽ ﺳﺎزﻧﺪ ﺗﺎ در ﻣﻮاﻗﻊ ﻧﯿﺎز از اﯾﻦ ﺳﺮﻣﺎﯾﻪ ﮔﺬاري ﺑﯿﺸﺘﺮﯾﻦ ﺑﻬﺮه را ﺑﺒﺮﻧﺪ. ﻫﺪف ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺗﺌﻮري رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪ رﯾﺰي ﺷﺪه و رﻓﺘﺎر ﻓﺮﺻﺖ ﻃﻠﺒﺎﻧﻪ ﺑﺮ ﮐﻨﺶ ﺣﺴﺎﺑﮕﺮاﻧﮥ ﮐﺎرﮐﻨﺎن)ﺣﺴﺎﺑﺪاران( اﺳﺖ. ﺑﺪﯾﻦ ﻣﻨﻈﻮر از ﻣﻘﺎﻻت ﻓﺎرﺳﯽ و ﻻﺗﯿﻦ ﮐﻪ ﺑﻪ روش ﮔﻠﻮﻟﻪ ﺑﺮﻓﯽ اﻧﺘﺨﺎب ﺷﺪﻧﺪ اﺳﺘﻔﺎده ﺷﺪ ﮐﻪ ﺑﻌﺪ از اﺷﺒﺎع ﻧﻈﺮي، ﺗﺤﻠﯿﻞ ﻣﺤﺘﻮاي ﻣﺘﻨﯽ ﺻﻮرت ﭘﺬﯾﺮﻓﺖ. ﺳﭙﺲ داده ﻫﺎي ﺑﻪ دﺳﺖ آﻣﺪه ﺑﺎ ﭘﺮﺳﺶ ﻧﺎﻣﻪ در اﺧﺘﯿﺎر ﺧﺒﺮﮔﺎن ﻗﺮار ﮔﺮﻓﺖ و ﺑﻌﺪ از ﺳﻪ دور دﻟﻔﯽ ﮐﯿﻔﯽ و ﺷﻨﺎﺳﺎﯾﯽ زﯾﺮﻣﻌﯿﺎرﻫﺎي ﻣﺮﺑﻮط ﺑﺎ اﺳﺘﻔﺎده از ﺗﮑﻨﯿﮏ ﻓﺮاﯾﻨﺪ ﺗﺤﻠﯿﻞ ﺷﺒﮑﻪ اي و دﯾﻤﺘﻞ ﺑﻪ ﺑﺮرﺳﯽ رواﺑﻂ دروﻧﯽ و اوﻟﻮﯾﺖ ﺑﻨﺪي ﭘﺮداﺧﺘﻪ ﺷﺪ. ﺑﺮ اﺳﺎس ﻧﺘﺎﯾﺞ ﺑﻪ دﺳﺖ آﻣﺪه ﻣﻌﯿﺎر» رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪ رﯾﺰي ﺷﺪه« ﺑﺎ وزن ﻧﺮﻣﺎل ﺷﺪه 0/0472 در اوﻟﻮﯾﺖ اول و ﻣﻌﯿﺎر »رﻓﺘﺎر ﻓﺮﺻﺖ ﻃﻠﺒﺎﻧﻪ« ﺑﺎ وزن ﻧﺮﻣﺎل ﺷﺪه 0/0296 در اوﻟﻮﯾﺖ دوم ﻗﺮار دارد. ﺑﺪﯾﻦ ﺻﻮرت ﻣﻌﯿﺎر رﻓﺘﺎر ﺑﺮﻧﺎﻣﻪ رﯾﺰي ﺷﺪه از ﻣﯿﺰان ﺗﺄﺛﯿﺮﮔﺬاري ﺑﯿﺸﺘﺮي ﺑﺮ ﮐﻨﺶ ﺣﺴﺎﺑﮕﺮاﻧﮥ ﮐﺎرﮐﻨﺎن ﺑﺮﺧﻮردار اﺳﺖ.

Employees who are accounting action seekers are after investing in relationships that, through well-planned and fully opportunistic planning, provide a platform for their legal and illegal requests. These kind of accounting employees make individuals so related to their targets to get the most out of their 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 are selected by snowball method are used. After theoretical saturation, textual content analysis is performed. Then, the obtained data are 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 are 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. Thus, the criterion of planned behavior has a greater impact on the accounting action of employees.