The dark side of accountability and its impact on professional performance behavior (An analytical study of the opinions of a sample of accountants and internal auditors in government institutions in Al-Muthanna Governorate)
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Abstract
The purpose of the research is to identify the dark side of accountability in terms of concept, its negatives and dimensions for government institutions, and to review the professional performance of accountants and auditors in terms of the rules, behavior and challenges of the accounting and audit function and its importance for government institutions. The research was conducted on the opinions of a sample of accountants and internal auditors working in government institutions in the governorate Muthanna's number of 71 workers, by distributing a questionnaire to them. Using a set of statistical analyzes represented by confirmatory factor analysis and structural modeling equation using path analysis and using statistical programs (AMOS v.23 & SPSS v.23) to test the main research hypotheses. The researchers reached the most important conclusions: There is a negative correlation between the research variables, as the correlation coefficient between the dimensions of the dark side of accountability and work performance behaviors is (0.156). The dark side of accountability reduces by 24% of work performance behaviors and the rest of the percentage belongs to other variables outside the model. The researchers reached the most important recommendations that the accountant and auditor should have a neutral professional and technical opinion that clarifies and clarifies his opinion to co-workers or subordinates. As well as auditors away from any administrative pressures, which contributes to this opinion in developing the performance of his professional work, and the necessity of having experience, educational attainment and participation in seminars, workshops and conferences related to the job the accountant and auditor, which contributes to the development of his performance.
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