Effect of identity conflict and multiple identity on paradox of embedded agency in management accountants

Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_IJFMA-7-25_011

تاریخ نمایه سازی: 20 آذر 1400

Abstract:

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.

Authors

Asgar Pakmaram

Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

jalal aspookeh

Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

Rasoul Abdi

Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran

Nader rezaei

Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran