The effect of behavioral characteristics of accounting professional members on work performance: Case of TR90 Region

When looking at the professional preference categories, it is seen that individuals with realistic, investigative, social and entrepreneurial characteristics representing behavioral factors also prefer the accounting profession. Considering the diversity of accounting functions and the breadth of their interests, it is accepted that accounting professionals need more technical knowledge and training compared to many other professions, and that they also need to demonstrate behavioral skills such as flexibility, independent decision-making ability and creativity, as well as interpersonal skills such as being a good listener, expressing opinions, sharing information, negotiating, being open to cooperation, stress management and empathy. The purpose of this study is to determine the effect of behavioral factors on job performance according to the perceptions of accounting professionals. In this direction, a model was developed and tested. A survey was conducted on 332 accounting professionals working in the TR90 Region for the testing of the model based on three hypotheses. Structural equation modeling was used in the testing of hypotheses. According to the analysis results, personality traits, one of the behavioral factors, have no effect on job performance; It was concluded that cognitive flexibility and decision-making styles have a positive effect on job performance.