Management is a familiar term but difficult to be discerned in today's organizations. Every individual has a different understanding of the management and the tasks assigned to a manager. But, the managers' duties cannot be limited to several specific tasks. One of the important duties assigned to the managers in organizations is the identification of the potential talents of the staff members and this task, accomplished perfectly, paves the way for an enhancement in the productivity.

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... s' performances are a function of their competencies and motivations. Since the human beings play key role in development and the actualization of development which is carried out by the hands of the human individuals, the satisfaction of the mental and psychological needs of the individuals is of a primary importance. The topic of human force motivation is among the issues in need of particular attention by the organizations' management. Due to the same reason, this significant issue was investigated in the present study so as to evaluate the motivation factors for the accountants. Accordingly, the study population of the present study was selected from the professors and the students of this field. After doing statistical tests by taking advantage of a combined method comprised of Entropy Shannon and Fuzzy Delphi technique, a comparison was run on the data collected from the questionnaires regarding the most important scales from the perspective of the professors and the students and tables were prepared, resultantly. The independence and the integrity of the occupations and the educational systems are the most critical scales of development, but, from the university students' perspectives, encouragement, attention and expressing gratitude after a job is accomplished and the provisioning of the growth and development opportunities were among the most important factors.