The effect of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants

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Bana Morteza; Shahmoradi Nasim

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Journal Paper

Paper Information

Journal: Journal of Accounting & Financial Transparency Year:2024 | Volume:2 | Issue:1 Page(s): 48-67

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Information Journal Paper

Title

The effect of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants

Author(s)

Bana Morteza | Shahmoradi Nasim | Issue Writer Certificate

Keywords

Creation of controlsQ4

development of controlsQ4

performance of accountantsQ4

repetition of workQ4

willingness of accountantsQ4

Abstract

Purpose: The main purpose of this research is to investigate the impact of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants. Methodology: This research is of an applied type according to the objective criteria, and descriptive type according to the criteria of the nature and method of data collection. Also, this research is based on a survey strategy, based on a cross-sectional time horizon. Also, in terms of the research environment, it is field. Also, the current research is based on the researcher's involvement of the correlation type. The statistical population of working accountants and financial managers in the city of Yazd is unlimited and the statistical sample is 180 people using Cohen's formula, and in this research, 233 questionnaires were completely collected. The sampling method of this research is non-probability. In the period from April to September 2023, the data needed for the research was collected through a standard questionnaire. Research data were analyzed using structural equation model using SmartPLS version 03 software. Findings: The results of the research hypotheses test showed that the creation of control, the development of control and repetitiveness of work are related to the performance of accountants. However, accountants' willingness is not related to accountants' performance. In addition, the repetitiveness of tasks and the willingness of accountants do not affect the relationship between control creation and control development with accountants' performance.

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