Volume 21, Issue 1 (2024)
ioh 2024, 21(1): 442-458 |
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Nazaripour M, Zakizadeh B. The Role of Human Capital in Organizational Success: A Focus on Physcial and Mental Well-being of Accountants. ioh 2024; 21 (1) : 27
URL: http://ioh.iums.ac.ir/article-1-3486-en.html
URL: http://ioh.iums.ac.ir/article-1-3486-en.html
Hazrat-e Masoumeh University, Qom, Iran , m.nazaripour@hmu.ac.ir
Abstract: (1569 Views)
Background and aims: The significance of efficient human resources in ensuring organizational success and continuity is indisputable. Accountants, as key employees, can significantly contribute to achieving organizational goals. This includes reducing costs, gaining a competitive advantage, and managing risk. Consequently, the physical and mental well-being of employees, particularly accountants, is a critical concern for organizations. This study aims to investigate the impact of accountants' physical and mental health on organizational success.
Methods: This research employed a correlational design using structural equation modeling (SEM). The sample comprised 209 accountants working in manufacturing companies, selected through convenience sampling. Data was collected using a standardized questionnaire. SEM analysis was conducted using AMOS software.
Results: The results of the hypothesis tests indicated that both physical health constructs (physical activity, nutrition, and environmental conditions) and psychological constructs (emotional well-being, psychological well-being, and social well-being) had a positive and significant impact on organizational success. Among the physical health constructs, physical activity had the greatest impact, while among the mental health constructs, emotional well-being had the greatest impact on organizational success.
Conclusion: The findings of this research demonstrate that both physical and mental health factors influence the performance of accountants. Therefore, it is imperative for accountants to engage in formal and regular programs to maintain and improve their physical and mental well-being. Additionally, policymakers and organizational managers should allocate sufficient resources and efforts to enhance the physical and mental health of their employees, particularly accountants.
Methods: This research employed a correlational design using structural equation modeling (SEM). The sample comprised 209 accountants working in manufacturing companies, selected through convenience sampling. Data was collected using a standardized questionnaire. SEM analysis was conducted using AMOS software.
Results: The results of the hypothesis tests indicated that both physical health constructs (physical activity, nutrition, and environmental conditions) and psychological constructs (emotional well-being, psychological well-being, and social well-being) had a positive and significant impact on organizational success. Among the physical health constructs, physical activity had the greatest impact, while among the mental health constructs, emotional well-being had the greatest impact on organizational success.
Conclusion: The findings of this research demonstrate that both physical and mental health factors influence the performance of accountants. Therefore, it is imperative for accountants to engage in formal and regular programs to maintain and improve their physical and mental well-being. Additionally, policymakers and organizational managers should allocate sufficient resources and efforts to enhance the physical and mental health of their employees, particularly accountants.
Article number: 27
Keywords: Accountant Health, Organizational Success, Physical Health, Mental Health, Human Resources
Type of Study: Research |
Subject:
Health Education
Received: 2023/05/3 | Accepted: 2024/12/9 | Published: 2025/02/6
Received: 2023/05/3 | Accepted: 2024/12/9 | Published: 2025/02/6
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