جستجوی مقالات مرتبط با کلیدواژه « اثر » در نشریات گروه « حسابداری »

This research is applied in terms of purpose, and in terms of data collection method, it is field and based on library studies, and the method of implementation is descriptive of the correlation type. The statistical population of the current research is the employees of Aftab Oil Refining Company, in this research, 127 people were selected as the statistical sample size based on Cochran's formula. For faster access to the opinions of the respondents, the best method of data collection was considered in this research. In this questionnaire, financial literacy of employees (Moinuddin, 2013) is measured by 25 questions. Also, organizational performance was measured using a 42-question organizational performance questionnaire (ACHIO). This questionnaire consists of seven components: ability, clarity, help, incentive, evaluation, credibility and environment. In the data analysis section, research hypotheses were tested using SPSS22 software and correlation and regression tests. The findings showed that the correlation between financial literacy and organizational performance is equal to 0.367, the direction of correlation is positive and direct, that is, the higher the financial literacy of individuals, the higher the organizational performance. Also, the results showed that financial literacy has a positive and meaningful effect on organizational performance and all its sub-aspects, including the dimensions of ability, clarity, help, incentive, evaluation, credit, and environment. So it can be concluded that one of the main components of organizational performance is the financial literacy of employees and as financial literacy increases, the organizational performance of people will improve.