Investigating the impact of public choice theory on employees' accounting behavior and how to manage it

A manager should always review and review the organizational behavior in order to be able to identify cases where there is a possibility of failure. This research was conducted with the aim of investigating the effect of public choice theory on the calculating behavior of employees and how to manage it. . Based on this, we first investigated and identified the factors and criteria of public choice theory on employees' accounting actions through the content analysis of documents and documents, which were selected by the snowball method, which were shown after the theoretical saturation of work output by Max QDA software. Then the obtained data was provided to 14 experts through a questionnaire (quantitative and qualitative) and after three rounds of qualitative Delphi, 3 sub-criteria were identified and the resulting pattern was obtained. Based on the results of public choice theory management in organizations, managers should be careful about the sub-criterion of methodological individualism, which is the first priority among the subcriteria.