Presentation of the model of financial behavior of accounting department employees of non-governmental public institutions based on data analytical skills (case example: Housing Foundation of Islamic Revolution)

The current research was conducted with the aim of presenting the financial behavior pattern of accounting department employees of non-governmental public institutions based on data analytical skills. The statistical population of the current research was all employees of the accounting department of the Islamic Revolution Housing Foundation, which was determined by the Cochran formula to have a sample size of ۲۹۴.  The information collected by questionnaires was analyzed by SPSS۲۴ and Smart PLS۳ software using structural equation modeling. The findings show that data analytical skills have a significant effect on the accountability of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on the participation of accounting department employees of non-governmental public institutions. Data analytical skills have a significant impact on compliance with the principles of corporate governance of accounting department employees of non-governmental public institutions. Analytical data skills have a positive and significant effect on compliance with the law of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on participation in other departments by accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on the structuralism of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant effect on the reporting quality of accounting department employees of non-governmental public institutions. Data analytical skills have a positive and significant impact on budgeting and budgetary expectations of accounting department employees of non-governmental public institutions. Finally, the results of the main hypothesis showed that data analytical skills have a positive and significant effect on the financial behavior of accounting department employees of non-governmental public institutions.

کلیدواژه ها:

Accounting Department ، Employees' financial behavior ، Data analytical skills ، Public institutions