A Study of effect of Individual and Organizational Factors on the Performance of the Accountants in State Organizations of West Azarbaijan Province

• Main Authors: Karamollah Daneshfard, Parvaneh safari
• Format: Article
• Language: fas
• Published: Islamic Azad University, Tabriz Branch 2015-12-01
• Series: مدیریت بهره وری
• Subjects: individual factors; organizational factors; performance; accountant; governmental offices
• Online Access: http://jpm.iaut.ac.ir/article_520960_e94d9aa67134fc69a1d47a5a93570c91.pdf
• ISSN: 2716-9979; 2476-7298

Performance is one of the issues that the organizations encounter. In this regard, improvement of the performance of the organization is always one of the main concerns of administrators of organizations. In this research, we have selected the individual and organizational factors from among the elements which affect the performance. For this purpose, the models which have been used include the model of constructional dimensions of Richard L. Daft as well as Herseyand Goldsmith’s ACHIEVE model. Regarding the importance of the supervising role of the accountants in controlling the expenses and keeping the state properties, in this research we are going to analyze the effect of individual and organizational factors on the job performance of the accountants in the state organizations of West Azerbaijan Province. Our statistical population includes the accountants and the employees of the financial control departments in provincial offices of West Azerbaijan and also the auditors of the Court of Audit, totalling 120 people. The sample size is92 based on Morgan table. Since this research is of correlational type, we used Spearman test to examine the hypotheses. The results showed that each of the individual and organizational factors has a positive effect on the performance of the accountants; this means that the performance of the accountants is mostly affected by individual and organizational factors.