Effect of identity conflict and multiple identity on paradox of embedded agency in management accountants
- سال انتشار: 1401
- محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 7، شماره: 25
- کد COI اختصاصی: JR_IJFMA-7-25_011
- زبان مقاله: انگلیسی
- تعداد مشاهده: 306
نویسندگان
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
چکیده
According to theories of sociologists and behaviorists, social and economic behaviors of members of professional society are influenced by factors such as cognitive and legal norms, and this leads to restrictions for professionals and creation of new procedures and it will make difficulty in innovations. In this study, considering importance of management accounting profession in activities of enterprises, behavioral response to paradox of embedded agency in management accounting profession is investigated to determine behavioral outputs of this issue and since this relationship can be influenced by other factors in this regard, role of job discretion as mediating variable will also be examined. Research period is ۲۰۲۰ and data needed to answer research question have been collected by distributing a questionnaire among community of management accountants. Accordingly, data obtained from ۱۷۹ questionnaires were collected and analyzed using structural equations. The Sobel test was also used to determine role of mediator variable.Findings show that identity conflict and multiple identities are associated with paradox of embedded agency in management accountants and mediating role of job discretion is confirmed.کلیدواژه ها
Identity Conflict, Multiple Identity, paradox of embedded agency, Job discretion, Management Accountantsاطلاعات بیشتر در مورد COI
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کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.