The Effect of Data Analytical Skills on the Financial Behavior of Accounting Staff of Non-governmental Public Institutions

Document Type : Original Article

Authors

1 Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran

2 Assistant professor of accounting, University,of qom

3 Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

10.30510/psi.2022.333868.3250

Abstract

In the present era, the provision of data-based products and services has led to the emergence of large economic and financial data at the level of organizations and companies,which is increasing in volume on a daily basis, so to manage and analyze data, obtain Data analysis skills have become essential.One of the issues that has a great impact on the output of economic and financial data analysis is the behavior of human resources and employees of organizations in the face of financial and economic data.Therefore, in this study, the effect of data analytical skills on the financial behavior of employees of the accounting department of non-governmental public institutions(Case study:Housing Foundation of the Islamic Revolution)was investigated and its results were presented.The methods of data collection in this research are library and field. In this research, the Housing Foundation of the Islamic Revolution and all employees of the accounting and support department are considered as a spatial territory with a sample size of 234.The data were analyzed using structural equation modeling and in particular path analysis technique using Smart PLS software.Findings show that data analytics skills have a significant effect on the financial behavior of accounting staff of non-governmental public institutions.The effect of data analytical skills on the financial behavior of female employees of the accounting department of non-governmental public institutions towards men is the same as that of experienced and inexperienced people.Also,data analysis skills have a significant effect on loss avoidance, overconfidence, collective performance, risk perception, economic forecasting and information retrieval.

Keywords

Political Sociology of Iran
Volume 5, Issue 11
January 2023
Pages 362-385

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