An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory,Examining the Role of Positive Affect and Psychological Safety

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Seyed Nezhad Fahim Seyed Reza; Hoseinnia Deylaman Khadijeh

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2024 | Volume:8 | Issue:16 Page(s): 211-238

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Information Journal Paper

Title

An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory,Examining the Role of Positive Affect and Psychological Safety

Author(s)

Seyed Nezhad Fahim Seyed Reza | Hoseinnia Deylaman Khadijeh | Issue Writer Certificate

Keywords

Self-Determination

Psychological Well-Being

Positive Affect

Psychological Safety

Abstract

This study examines the relationship between self-determination theory and Psychological well-being of public sector accountants, considering the mediating role of positive affect and the moderating role of psychological safety. The statistical population of this research is all the accountants of government organizations and centers in Gilan province during 2023, and the sample size is due to the unknown number of the population based on the available non-probability sampling method, 135 people were selected as a sample from among 106 organizations and government centers. A questionnaire was used to collect the data, and the structural equation method was used to measure the research model and test the hypotheses. The results show that extrinsic and intrinsic motivation have a positive and significant effect on positive affect, and on the other hand, positive affect has a positive and significant effect on the mental well-being of public sector accountants. Also, the results of the research show that positive affect plays a mediating role in the relationship between the components of self-determination and the mental well-being of public sector accountants. Psychological security affects the intensity of the positive relationship between extrinsic motivation and positive affect; But psychological security cannot have a positive effect on the relationship between intrinsic motivation and positive affect. The findings of this study provide useful results for researchers and managers in management in order to increase the psychological well-being of accounting employees.

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