The main purpose of this research is to identify the components of accounting behavior in organizations, therefore, in terms of practical purpose and based on the nature and descriptive-surveillance method (qualitative questionnaire (including two open and closed questionnaires for each of the qualitative Delphi components) and a questionnaire) It is quantitative (pairwise comparison questionnaire and Dimtel questionnaire). In this research, a mixed method (quantitative-qualitative) was used to analyze the data. The sampling method in the qualitative phase is snowball. The statistical population in this section was the upstream documents and records and articles and theses related to this field. The statistical population in the quantitative phase is related to the analysis of multi-criteria decision-making. To calculate the number of experts, the snowball technique was used, and finally 14 interviews were conducted with experts, which reached the saturation point. In the first step, we examined and identified the factors and criteria of accounting behavior through content analysis of documents. Next, the main components and solutions were screened through the qualitative Delphi method. Based on this, according to the Likert spectrum, the criteria of calculative behavior were identified by the average test and the standard deviation of the components.