Investigating the impact of public choice theory and game theory on employees’ calculating actions

People in organizations have a strong desire to be liked and seen positively. More than ever, the world is constantly changing. Therefore, in order to face such a challenge, organizations must be aware of the vital role of learning and development in their survival and growth. The organization should pay more attention to the development of knowledge, skills and abilities of its employees. This research has been done with the aim of investigating the effect of public choice theory and game theory on employees’ calculating behavior. Based on this, we first investigated and identified the factors and criteria of general selection and game theory on the calculating action of employees through the content analysis of documents and documents, which were selected by the snowball method after 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, sub-criteria were identified and the resulting pattern was obtained. Based on the obtained results, 8 sub-criteria have an effect on the accounting behavior of employees.