Recognition and Ranking of the Emergence of Citizen Behavior in Accounting and Ranking them with a Multi - Attribute Decision Method (a Mixed Approach)

Due to the importance, relevance and influence of accountants behavior on accounting systems, especially in behaviors that are voluntary and voluntary from them, is aimed at identifying and ranking elements of citizen behavior in accounting. the orientation of this study is fundamental; its philosophy is Construction; its method is mixed. in the first stage, in order to identify the content and in order to identify the components, 16 managers and experts in the accounting field were selected based on the purposeful sampling method (snow ball), and semi - structured interviews were conducted to achieve theoretical saturation. data analysis using the “MaxQ Da” software and three open coding stages, axial and selective coding and data were categorized in 38 concepts, 23 sub categories and 12 main categories. on this basis, the "personality" of an accountant "s personality," business environment "and" organizational policy " are identified as the causes of citizenship behavior in accounting and then these components are prioritized using.