The investigation of the performance evaluation and empowerment of the accounting units according to the accountants (case study of companies accepted in tehran's stock exchange)

Today, paying attention to the performance improvement is more valued due to the globalization and the competitiveness of the affairs. Companies try to implement training systems to promote the staff ability for decision making. Of course the senior managers in these companies should delegate and encourage team work and performance evaluation to promote the performance. In addition mangers in different levels should establish the underlying in order to improve job security and job satisfaction for personals who work in accounting units. The population studied in this research includes companies accepted in Tehran's stock exchange. The targeted non-probabilistic method (the elimination method) was used to obtain the sample size, and finally 120 companies in 8 different industries of those accepted in Tehran's stock exchange met our requirements. Questionnaires were used to collect data and for this purpose, they were distributed among 370 accounting personnel in accounting unit of these companies. After they were gathered, 308 questionnaires were accepted. SPSS Software and student's t-test were used to test the hypotheses. The results of the research show that the personnel of the accounting units of the joint stock companies have job satisfaction, are empowered in collecting information, are accountable for their performance and pay attention to get a feedback from the others. Our results also show the performance improvement of accounting units and that the senior managers should implement the rewarding system and monitoring and controlling system for performance improvement.