A Multilevel Analysis of Causal Factors in the Identity of Public Sector Accountants

Abstract

Objective: The present study aimed to provide a multilevel analysis of causal factors in the identity of public sector accountants. Methodology: In terms of its objective, this research is classified as fundamental, and in terms of methodology, it is a mixed-methods study. Data collection tools included interviews, content analysis of articles, and questionnaires. The statistical population consisted of accounting experts, with theoretical saturation achieved through purposive sampling in interviews with 13 experts. MAXQDA and Excel software were used for data analysis. After completing initial and axial coding of interviews and extracting the model, the Fuzzy Delphi method was employed for the final screening of codes obtained from the interviews. For this purpose, a questionnaire containing 14 indicators of public sector accountants' identity extracted from the interviews was distributed to the expert panel members. The Fuzzy Delphi results were approved and agreed upon by the experts, indicating that the identified indicators can explain the identity of public sector accountants. Subsequently, the Interpretive Structural Modeling (ISM) method was used to depict the mutual relationships and level structuring of the variables. Findings: According to the results, level six was identified as the most influential level. Level one was selected as the most influenced level, containing four indicators. Additionally, the indicators within the same level were found to have mutual and pairwise influence on each other. Conclusion: The identity of public sector accountants is influenced by multilevel factors, and the mutual interaction among these factors can provide a more comprehensive understanding of professional identity and its development in this field.