The relationship between job compatibility and job performance of management accountants: the mediating role of business intelligence

Articles in Press

Document Type : Original Article

Authors

1 تهران، بزرگراه شهید چمران، خیابان یمن، میدان شهید شهریاری، بلوار دانشجو، دانشگاه شهید بهشتی، دانشکده مدیریت و حسابداری، طبقه

2 Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran

10.22108/far.2025.143071.2073

Abstract

Job adaptability refers to the ability to respond rapidly to evolving ideas, responsibilities, expectations, desires, strategies, and other work processes. Job adaptability encompasses the dimensions of curiosity, control, confidence, and concern, all essential for job performance. This study examines whether job adaptability is associated with job performance. Furthermore, it investigates the mediating effect of business intelligence as a technology-driven process on the relationship between job adaptability and job performance. The research population consisted of accountants employed in managing listed companies in the Tehran stock exchange. A sample of 384 participants was surveyed using a convenience sampling method in early 2024. Data were collected via a standardized questionnaire. Structural equation modeling and the Sobel test were employed to analyze the research data. The findings revealed a positive relationship between job adaptability and performance, indicating that more adaptable employees demonstrated higher job performance. Additionally, the implementation of business intelligence had a positive mediating effect on the relationship between job adaptability and job performance among management accountants. This suggests that adaptability is associated with increased implementation of business intelligence, and more excellent implementation of business intelligence is positively related to improved job performance.

Keywords

Main Subjects

Financial Accounting Research

Articles in Press, Accepted Manuscript
Available Online from 08 June 2025

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History

  • Receive Date: 16 October 2024
  • Revise Date: 26 April 2025
  • Accept Date: 08 June 2025

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