Designing a professional identity model for accountants in government organizations

Document Type : Research Paper

Authors

1 PhD student in Accounting, Faculty of Humanities, Bonab Branch, Islamic Azad University, Bonab Branch, Iran.

2 Associate Professor, Department of Accounting, Faculty of Humanities, Bonab Branch, Islamic Azad University, Bonab Branch, Iran.

3 Assistant Professor, Department of Accounting, Faculty of Humanities, Ardabil Branch, Islamic Azad University, Ardabil Branch, Iran.

4 Assistant Professor, Department of Accounting, Faculty of Humanities, Azarshahr Branch, Islamic Azad University, Azarshahr Branch, Iran

Abstract

The present study was conducted with the aim of presenting a model of public sector accountants' identity using a mixed approach. In terms of purpose, the present study is considered an applied research type and in terms of method, it is a mixed research method. The research method of the present study is a mixed research method of sequential-exploratory design in which qualitative data are first collected and analyzed. The qualitative statistical population of the research is the members of the university faculty in related fields, deputy heads and financial managers of the municipalities of West Azerbaijan province. Using the purposive sampling method, interviews with 21 experts continued until reaching the theoretical saturation point. The data collection tool in this part of the research was a semi-structured in-depth interview and Smart PLS-MaxQDA software was used to analyze the data. The findings showed that in the qualitative part, with the help of the data-driven technique, 142 components were identified in the form of 6 main categories and finally the final model was designed and then the research hypotheses were formulated in the quantitative part. The measurement tool in the quantitative part was a questionnaire (extracted from the qualitative part). The research findings showed that causal conditions affect the identity of public sector accountants, the identity of public sector accountants affects the identity strategies of public sector accountants and the strategies affect the consequences of the identity of public sector accountants. They have an impact.

Keywords

Main Subjects

References

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Journal of Accounting Advances
Volume 17, Issue 1
September 2025
Pages 447-483

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History

  • Receive Date: 05 January 2025
  • Revise Date: 24 May 2025
  • Accept Date: 30 June 2025

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