Investigating the relationship between financial attitude, financial literacy and financial intermediary by mediating financial self-efficacy in accounting and auditing profession

Over the past thirty years, researchers have tested various objective and subjective criteria to describe household and person financial conditions. And found that improving financial well-being is the result of strengthening knowledge, attitude, tendency and financial behavior. Accordingly, in this research, the relationship between financial attitude, financial literacy and financial participation through financial intermediation in the accounting and auditing profession has been investigated. The research method is descriptive-survey. In this study, 385 individuals were considered as sample auditors, accountants and elites and accounting professors in 1396 and 1397. Data were collected through a questionnaire and analyzed using SPSS22 and AMOS21™ software for analyzing variables and testing hypotheses. The findings show that there is no significant relationship between financial attitude and financial literacy with financial participation. Nonetheless, the self-efficacy index creates a positive relationship between financial literacy and financial participation, with the role of mediation.