The present study deals with thematic analysis of accountants' job self-efficacy. This study identifies the themes of the study through thematic analysis. The statistical population of the study consisted of 14 accounting experts in 1403 who were selected based on the purposive sampling method with a snowball approach. The results of the study in the qualitative section showed 3 overarching themes (individual mechanisms in enhancing job self-efficacy, social mechanisms in enhancing job self-efficacy, and structural mechanisms in enhancing job self-efficacy), 7 organizing themes (individual beliefs in self-efficacy, stimulation of professional behavior, institutional factors and infrastructure, social identity of the job, organization's rules and regulations, structured training, and weakness of accounting foundation education) and 29 basic themes. Next, with the aim of measuring the reliability of the identified organizing themes, to explain them in the context of accountants' job self-efficacy, Delphi analysis was used, and based on the average evaluation of the first and second phases of Delphi, it was determined that all dimensions were confirmed, and in this way, the possibility of measuring them through interpretive structural analysis was provided; therefore, based on the fourth research question, an attempt was made to determine the most effective themes of the accountants' job self-efficacy model. In the analysis of the obtained results, it should be stated that, as was determined in the model, institutional factors and infrastructure were the most effective themes of the accountants' job self-efficacy model.