Identification of Effective Factors on Accountants Motivation and Prioritization of Them by Using Fuzzy TOPSIS

F. Reyhani, Hassan Dehghan Dehnavi
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引用次数: 1

Abstract

Objective: In the global market, modern organizations are faced with high levels of competition. In the wake of increasing competition in the global market, the survival of many companies that depend on human resources. Methodology: Performance like abilities, knowledge, skills and other abilities plays an important role in the success of the organization. Hence the human resources management system in any organization due to the continuous changes in the environment cannot be a static phenomenon. Subject of motivation of human resources issues that require special attention in the management of organizations. The aim of this study was to identify and rank the factors affecting the motivation of accountants with the first technique (FTOPSIS). in this study was used Herzberg's two-factor theory. The number of factors identified in this study is its 29 that 15 of health agents and 14 were other factors of motivating factors. Results: The results showed that the most important health factors affecting the motivation of accountants was respected and appreciated by management and supervision, the system of payment of salary and fringe benefits and job security. Conclusion: Finally 3 of factors” respect and appreciation from the management and supervision", "pay the salary and fringe benefits" and "compatibility with educational background and skills working jobs" are the highest priority at the motivation of accountants.  
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基于模糊TOPSIS的会计动机影响因素识别及排序
目的:在全球市场中,现代组织面临着高水平的竞争。随着全球市场竞争的加剧,许多公司的生存都依赖于人力资源。方法论:能力、知识、技能和其他能力等绩效在组织的成功中起着重要作用。因此,任何组织的人力资源管理体系都不可能因环境的不断变化而成为一种静态的现象。在组织管理中需要特别注意的人力资源激励问题。本研究的目的是识别和排名影响因素的动机与第一种技术(FTOPSIS)的会计师。本研究采用了赫茨伯格的双因素理论。本研究确定的因素数量为29个,其中15个为健康因素,14个为其他激励因素。结果:影响会计人员工作积极性的最重要健康因素是管理监督、薪酬福利制度和工作保障。结论:最后3个因素“来自管理和监督的尊重和赞赏”、“支付工资和福利”和“与教育背景和工作技能的兼容性”是会计人员动机的最高优先级。
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