Studying the effect of individual and organizational factors on the performance of financial managers and accountants of Iran's sports and youth departments

The purpose of this research was to analyze the effect of individual and organizational factors on the performance of financial managers and accountants of Iran's sports and youth administrations. The method of the current research was descriptive-correlation, which was conducted as a survey. The statistical population was made up of all financial managers and accountants based in the general administrations of sports and youth in 2024; whose statistics based on the information of the Human Resources Development and Recruitment Departments were specific and equal to 97. Therefore, the statistical sample was considered in full. The measurement tools of the research were standard questionnaires of individual and organizational factors by Kazemi et al. (2019) and organizational performance questionnaire by Maltik et al. (2015). The validity and reliability of the questionnaires were confirmed (Cronbach's alpha coefficient of the questionnaires equal to 0.83 and 0.88, respectively). Data analysis was done at two levels of descriptive and inferential statistics using PLS and SPSS softwares. The results showed that the effect of individual factors on the performance of financial managers and accountants based in the general administrations was significant (B=0.43; P≤0.001). Also, the effect of organizational factors on the performance of financial managers and accountants was significant (B=0.32; P≤0.001), In addition, the R2 value is 0.52. Therefore, paying attention to individual and organizational factors can be important for the development of the organizational performance of the general administrations of the Ministry of Sports and Youth.