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:: Volume 6, Issue 12 (3-2022) ::
َAAPC 2022, 6(12): 1-25 Back to browse issues page
pattern of the nature of citizenship behavior in accounting
Sohiela Torgheh1, Farzin Rezaei *2, Gholamreza Kordestani3
1- Ph.D. Student in accounting, College of Management and Accounting, Islamic Azad University of Qazvin, Qazvin, Iran(torghehsoheila@gmail.com)
2- Associate Prof., Faculty of Management and Accounting, Islamic Azad University of Qazvin, Qazvin, Iran(Corresponding Author) , farzin.rezaei@qiau.ac.ir
3- Professor of Accounting, Faculty of Social sciences, Imam Khomeini International University, Qazvin ,Iran(kordestani@soc.ikiu.ac.ir)
Abstract:   (1650 Views)
Social Accounting as an Enabling Tool to Develop Collective Organizational Citizenship Behavior in the Diocese of Bilbao As a human factor in the procurement and presentation of financial reporting and reflection of the performance of organizations to different stakeholders, accountants play a crucial role. therefore, due to this importance and the influence of accountants behavior on accounting systems, especially in behaviors that are voluntary and completely arbitrary, this study aimed at identifying the dimensions of accounting citizenship behavior. the orientation of this research is fundamental; its philosophy is semi - structured; 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 until theoretical saturation. data analysis using three open coding stages, axial and selective coding and data were categorized in 99 concepts, 36 sub categories and 16 main categories. accordingly, the content of citizenship behavior in accounting consists of three dimensions, individual, group and organization. The individual dimension of this behavior is the "individual discipline", " chivalry ", " Behavioral etiquette"," Personal promotion", “conscience of work” and "individual initiative"; then a group of those categories of "sacrifice", "altruism", "helpful behaviors" and then a group of those categories of "dedication", "corporate compliance", "organizational compliance", "organizational loyalty", "organizational engagement" and "organizational bias".
Keywords: citizenship behavior, organizational citizenship behavior, citizenship behavior in accounting, behavioral accounting
Full-Text [PDF 314 kb]   (241 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/06/10 | Accepted: 2022/03/20 | Published: 2022/03/2
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torgheh S, rezaei F, Kordestani G. pattern of the nature of citizenship behavior in accounting. َAAPC. 2022; 6 (12) :1-25
URL: http://aapc.khu.ac.ir/article-1-1002-en.html


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Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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