pattern of the nature of citizenship behavior in accounting

Abstract

Abstract: As a human factor in the procurement and presentation of financial reporting and reflection of the performance of organizations to different stakeholders, accountants play a crucial role. Therefore, due to this avior on accounting systems, especially in behaviors that are voluntary and completely arbitrary, this study aimed at identifying the dimensions of accounting citizenship behavior. The orientation of this research is fundamental; its philosophy is semi structured; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi structured interviews until theoretical saturation. Data analysis using three open coding stages, axial and selective coding and data were categorized in 99 concepts, 36 sub categories and 16 main categories. Accordingly, the content of citizenship behavior in accounting consists of three dimensions, individual, group and organization. The individual dimension of this behavior is the "individual discipline", " chivalry ", " Behavioral etiquette ," Personal promotion , conscience of work and "individual initiative"; then a group of those categories of "sacrifice", "altruism", "helpful behaviors" and then a group of those categories of