Social Capital and the Competency of Accountants in General section

Published October 9, 2019
Mahdi Saghafi
Ahmad Pifeh


Today, attention to social capital is more than necessary, and research research suggests that managing and improving such capital in societies and organizations has prominent advantages. The purpose of this study was to examine the relationship between social capital and the ability of accountants of executive agencies. This research is applied in a descriptive correlation with the data collection method. The statistical population of this research includes 178 administrative accountants in Birjand city using Morgan table, sample size is 118 people. To collect data, 17 questionnaires were used for social capital standard questionnaire and 26 questionnaires were used for empowerment. The results of the research showed that there is a positive and significant relationship between social capital (and its dimensions including cognitive, relational and structural) with the ability of accountants. In the real sense, with the increase of social capital, the ability of accountants increases.

Accountants Empowerment, Social Capital, Cognitive Dimension, Relational and Structural Social Capital