Model for Reducing High-Risk Behaviors Among Accountants: A Study Using Multiple Grounded Theory

Abstract

The present study aimed to develop a model for reducing high-risk behaviors among accountants using a multiple grounded theory approach. In this research, a multiple grounded theory method emerging from the data was employed. This type of research method is based on generating theory inductively through the qualitative analysis of qualitative data. In the present study, the collected data included various forms of information such as observations, interviews, review of the existing literature, participants’ memoirs, participation records, and the researcher’s own personal reflections. The statistical population of the study consisted of accountants who were members of the Iranian Association of Certified Accountants. Considering the qualitative nature of the study and the use of in-depth interviews, the participants were selected purposively. In this study, interviews were conducted with 14 accounting experts who were members of the Iranian Association of Certified Accountants using the snowball sampling method. The selected participants had at least 5 years of professional experience, a master’s degree or higher, and diverse experience in financial and accounting fields. The findings of the study were classified into five categories: causal conditions, contextual conditions, intervening conditions, strategies, and consequences. The results indicate that reducing high-risk behaviors among accountants is a dynamic, interactive, and multilevel process in which causal, contextual, and intervening conditions lead to ethical and performance-related outcomes through organizational and professional strategies. The core category, as the theoretical nucleus, integrates all identified categories into a coherent framework and provides a comprehensive explanation of accountants’ professional behaviors within the real organizational context.