The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach

Document Type : Research Paper

Authors

1 M.Sc. in Accounting, Imam Reza International University, Mashhad, Iran.

2 Assistant Prof. of Accounting, Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran.

3 PhD in Accounting and Lecturer of Islamic Azad University, Yadgar Imam Branch, Tehran, Iran.

10.30473/gaa.2025.73359.1780

Abstract

Subject and Purpose of the Article: Accounting is a very sensitive profession that requires appropriate resilience, so it is very important to examine the structures that affect resilience; among these structures are responsibility, spiritual approach and meritocracy; therefore, the purpose of the present study was to examine the effect of responsibility on professional resilience of accountants of Astan Quds Razavi in meritocratic environments with spiritual approach.

Research Method: The present study is applied in terms of purpose and descriptive survey in terms of method. The statistical population of the study is all accountants affiliated with Astan Quds Razavi, which is 200 people. The statistical sample consists of 132 people, which was obtained using the Cochran formula. Carroll's responsibility acceptance questionnaire, Davidson's job resilience, Milliman's spiritual approach and Moslehi's meritocracy were used to measure the research variables, and structural model equations were used to test the hypotheses.

Research Findings: The results showed that accountability of accountants of Astan Quds Razavi has a positive and significant effect on their work resilience, and their spiritual and meritocratic approach moderates this effect. In the present study, the effect of meritocratic approach and spiritual approach are considered as strengthening moderators.

Conclusion, Originality and its Contribution to the Knowledge: According to the research findings, responsible accountants strive to maximise the productivity and success of the organisation; a committed and fair employee can be a source of resilience; accountants' sense of responsibility leads them to do their job in the best possible way.

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Main Subjects

References

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Governmental Accounting
Volume 11, Issue 1 - Serial Number 21
October 2024
Pages 189-204

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History

  • Receive Date: 12 January 2025
  • Revise Date: 06 March 2025
  • Accept Date: 14 March 2025

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