Objective: In the global market, modern organizations are faced with high levels of competition. In the wake of increasing competition in the global market, the survival of many companies that depend on human resources. Methodology: Performance like abilities, knowledge, skills and other abilities plays an important role in the success of the organization. Hence the human resources management system in any organization due to the continuous changes in the environment cannot be a static phenomenon. Subject of motivation of human resources issues that require special attention in the management of organizations. The aim of this study was to identify and rank the factors affecting the motivation of accountants with the first technique (FTOPSIS). in this study was used Herzberg's two-factor theory. The number of factors identified in this study is its 29 that 15 of health agents and 14 were other factors of motivating factors. Results: The results showed that the most important health factors affecting the motivation of accountants was respected and appreciated by management and supervision, the system of payment of salary and fringe benefits and job security. Conclusion: Finally 3 of factors” respect and appreciation from the management and supervision", "pay the salary and fringe benefits" and "compatibility with educational background and skills working jobs" are the highest priority at the motivation of accountants.
