Document Type : Research Paper
Department of Governmental Management, Organizational Behavior, Islamic Azad University, Chalous, Iran.
Department of Public Management, Chalous Branch, Islamic Azad University, Chalous, Iran.
Accounting action believes that people, like economic traders, seek to make the maximum profit in their behavior in different contexts. These people are very calculating and seek to invest in friendly relationships that have made the target people indebted to them. To be used in times of need of this capital and to provide a platform for legal and illegal requests in the future.The purpose of this study is to identify the factors affecting accounting action of employees in organization, for this purpose, 29 Latin articles and 78 Persian articles that were selected by snowball method were used after theoretical saturation, and textual content analysis was performed then, the obtained data were provided to 14 experts by a questionnaire and after three rounds of qualitative Delphi, 27 main effective criteria were identified and then, using network analysis technique and Dematel, internal relations and prioritization were examined. The results based on network analysis method showed that utilitarianism was the highest factor and competitive advantage factor was the last factor affecting accounting action. Also, based on Dematel's method, we came to the conclusion that the factor of opportunistic behavior was the most effective and the factor of selfish individualism was the most effective among the factors.
- Abdollahi, B., Rangriz, H., Abbasian, H., & Rahmani, F. (2020). Extractive themes of staff career development path based on various job orientation: a qualitative study by inductive content analysis. Journal of psychological sciences, 19(90), 687-697. (In Persian). http://psychologicalscience.ir/article-1-680-fa.html
- Abdullahian, H., & Sheikh Ansari, M. (2016). Conceptualizing and Operating habermas communication action on facebook. Cultural research society publications, 7(3). (In Persian). http://ensani.ir/fa/article/367584/
- Abdolahi, A., rostamalizadeh, V., & ghane, B. (2016). Socio-cultural context of women’s economic actions and its consequences. Sociological review, 23(1), 123-141. DOI: 22059/jsr.2016.58629
- Ahmadizadeh, M. J., Sayed Alitabar, H., & Mohammadian, Y. (2017). Determining organizational health behavior indicators in a military organization. Journal of military medicine, 19(4), 374-382. (In Persian). https://eprints.bmsu.ac.ir/216/
- Amiri, H., & Moghadam, V. (2018). Book review democracy; introduction to general selection. Critical research journal of humanities texts and programs, institute of humanities and cultural texts, 18(9), 19-38. (In Persian). https://criticalstudy.ihcs.ac.ir/article_3674.html
- Arabion, A., Mobini Dehkordi, A., & Selajgeh, N. (2019). Conceptualization of entrepreneurial action. Entrepreneurship development, 12(2), 241-260. (In Persian). https://jed.ut.ac.ir/article_72742_59a763d13f160426efb6ebc2f3cfed39.pdf
- Azb Daftar, A., & Rajabi Farjad, H. (2019). The impact of good governance on organizational health considering the mediating role of political behavior. Public management perspective, 10)37(, 141-169. (In Persian). http://ensani.ir/fa/article/410608/
- Ali, A. Y. (2021). Implementation of Six Sigma DMAIC methodology for increasing the competitiveness of SMEs in Ethiopia. International journal of research in industrial engineering, 10(1), 1-8. DOI: 22105/riej.2021.266497.1183
- Darvishi Selokolayi, D., & Heydari Gorji, S. (2021). A new approach to the economic problem of dumping based on game theory with grey parameters. Innovation management and operational strategies, 2(2), 14-29. (In Persian). http://ensani.ir/fa/article/461385/
- Elham, G. H., & DaneshNari, H. R. (2014). A reflection on the theory of accounting selection. Foundations and realm, studies in transformation in the humanities, 2(2), 45-62. (In Persian). http://www.thbaj.ir/article_16287.html?lang=fa
- Ghaffari, R., Ahmadi, M., & Rostamnia, Y. (2018). Dorou organization, the fruit of undesirable organizational culture: machiavelli managers' behavioral archetype and purposeful self-image. Quarterly journal of organizational behavior studies, 7(4), 139-163. (In Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?ID=493050
- Ghorbani, A., & Abdi, J. (2019). Designing a saving action model: preliminary, future, and action and reaction strategies case study: governmental organizations in Ilam province. Public management research, 11(42), 103-125. (In Persian). DOI: 22111/JMR.2019.4518
- Hassanzadeh, Z., Afjeh, S. A. A., Faghihi, A., & Alem Tabriz, A. (2018). Optimal behaviors of managers and leaders in implementing employee performance management in government organizations. Quarterly journal of organizational behavior studies, 7(3), 113-147. (In Persian). http://obs.sinaweb.net/article_33504_8a833efaf608c9570a6335357d3b751a.pdf
- Hosseinzadeh, A., Mahmoudi, Z., & Mombeni, I. (2014). The study of some effective factors on individualistic actions. Two quarterly journal of contemporary sociological research, 2(3), 37-52. (In Persian). https://csr.basu.ac.ir/article_941.html?lang=en
- Hosseini Suraki, S. M. (2016). Review and critique of the theory of moral selfishness. Philosophical-theological researches, 29. (In Persian). http://ensani.ir/fa/article/92624/
- Javan Jafari Bojnourdi, A., & Farhadi Alashti, Z. (2019). A reflection on the philosophers' reading of the benefits of preventing the death penalty. Quarterly journal of parliament and strategy, 26(100), 215-241. (In Persian). https://www.sid.ir/fA/Journal/ViewPaper.aspx?id=501006
- Kiakojouri, D., Mohammadpour, Z., Taghipouriyan Gilani, M. J., & Aghaahmadi, G. (In Press). Identifying and examining the internal relationships between accounting management factors in Imam Khomeini University of Marine Sciences. Journal of research on management of teaching in marine sciences. http://rmt.iranjournals.ir/article_243784.html?lang=en
- Molaei Aliabad, H., Mehravargigloo, Sh., Khorasani, A., & Fathi Vajargah, K. (2016). Factors affecting the success of implementing mobile learning using rational action theory. Information and communication technology in educational sciences, 6(3), 67-83. (In Persian). http://ensani.ir/fa/article/364425/
- Mosayebi, S., Barghi, H., Rahimi, D., & Ghanbari, Y. (2017). Collective action in tourism management: a study of strom principles in matin abad tourism village. Journal of geography and regional development, 15(2), 241-267. (In Persian). DOI: 22067/geography.v15i2.68577
- Nadi, M. A., & Aghanouri, V. (2017). Structural model of the effect of personality traits on organizational citizenship behavior with the mediating role of interactive justice and work control center among employees. Cognitive and behavioral sciences research, 7(1), 91-107. (In Persian). http://ensani.ir/fa/article/377234/
- Najafi, M., & Lotfi, F. (2019). Pathology of job security and employment in the Iranian legal system. Qanun yar scientific-legal quarterly, 2(8), 9-29. (In Persian). https://www.sid.ir/Fa/Journal/ViewPaper.aspx?ID=463235
- Nikobakht, N., & Zivar Alam, E. (2013). A study of the theatrical aspects of soodabeh's personality based on garmas theory of action. Journal of women in culture and art, 5(4), 529-542. (In Persian). DOI: 22059/jwica.2014.50243
- Rajab Dorri, H., Vakilifard, H. R., Salari, H., & Amiri, A. (2021). Pattern of the relationship between ethical philosophies and information technology with the ethical behavior of auditors: A network theory approach to actors. Innovation management and operational strategies. (In Persian). DOI: 22105 / imos.2021.300410.1158
- Rodrigues, R., Butler, C. L., & Guest, D. (2019). Antecedents of protean and boundaryless career orientations: the role of core self-evaluations, perceived employability and social capital. Journal of vocational behavior, 110, 1-11. https://doi.org/10.1016/j.jvb.2018.11.003
- Sadeghi, M., Etebarian, A., & Ebrahimzadeh, R. (2019). Experiences of employees of the general directorate of culture and Islamic guidance of Isfahan province from management and the reasons for its creation based on phenomenological approach. Journal of cultural management, 13(1), 45-63. (In Persian). https://journals.srbiau.ac.ir/article_14839.html?lang=en
- Safari, Z., Bahman Banimahd, B., & Mousavi Kashi, Z. (2018). Machiavellianism and auditor's individual effectiveness. Journal of management accounting and auditing knowledge, 7(26), 105-120. (In Persian). https://jmaak.srbiau.ac.ir/article_12515.html?lang=en
- Sadeghi Fasaei, S. (2014). Beyond conventional approaches: murder as interaction. Sociological Studies (Social Science Letter), 21(2), 73-96. (In Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?ID=320930
- Salibi, J. (2011). An analysis of the contribution of other verbal communications in social interaction. Cultural research society, institute of humanities and cultural studies, 2(2), 101-119. (In Persian). https://civilica.com/doc/1206869/
- Sezer, O., Wood Brooks, A. & Norton, M. I. (2018). Backhanded Compliments: how negative comparisons undermine flattery. https://ssrn.com/abstract=3439774
- Seyed Nezhad Fahim, S. R., Balali, A., & Hasanzadeh, F. (2021). Investigating the effect of investor pressure on dividendpolicy. Innovation management and operational strategies, 2(2), 167-179. (In Persian). DOI: 22105 / imos.2021.291730.1126
- Soltanifar, M., & Heidariyeh, S. A. (2020) Employee performance evaluation using a new preferential voting process. Inovation management and operational strategies, 1(3), 202-220. (In Persian). https://www.sid.ir/fa/Journal/ViewPaper.aspx?id=554586
- Taghizadeh, H., Soltani, A., Manzari Tavakoli, H., & Zein al-Dini Meymandi, Z. (2017). Structural model of the role of executive actions in the learning performance of students with special learning disabilities. Child mental health, 4(2), 25-36. (In Persian). http://childmentalhealth.ir/browse.php?a_id=205&sid=1&slc_lang=fa&ftxt=0
- Varasteh Far, A., & Mousavi Tazehabadi, S. F. (2014). Phenomenological understanding of social action in the dormitory life of female students of Farhangian University. Quarterly journal of educational and school studies, 3(8), 9-39. (In Persian). https://www.sid.ir/fa/journal/ViewPaper.aspx?id=300765
- Wilson, G., & Shpall, S. (2016). Action. The Stanford Encyclopedia of Philosophy.
- Zahedi, M., & Ghahremani Nahr, J. (2021). Modeling of the supply chain of cooperative game between two tiers of retailer and manufacturer under conditions ofuncertainty. International journal of research in industrial engineering, 10(2), 95–116.
- Habibi, A., Izadyar, P., & Sarafrazi A. (2014). Decision making fuzzy multi-criteria. Katibe Gil Publications. (In Persian). https://www.adinehbook.com/gp/product/6005466720