نویسندگان
1 استادیار گروه حسابداری دانشگاه اصفهان
2 دانشجوی دکترای حسابداری دانشگاه اصفهان
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Subject & Purpose: Information is a crucial factor in accountability structure. In all phases of the accountability process, information has to be gathered, processed and communicated. To gain deeper theory-driven insight, this paper examines, from a multi-theoretical perspective, two phenomena that may impede the exchange of information in the accountability process: Reluctance to disclose information and (deliberate) information overload. The paper uses economic, psychological and sociological theories to analyze reluctance to disclose information and studies that shed light on information overload. Method: For theoretical concept and information collection, the documentary method has been used.
Conclusions & Contribution: A key objective of this article is to draw attention towards optimal information disclosure challenge from the perspective of different theories. In total whether the asymmetry is intentional, as the assumption of agency theory, or it is inadvertent, as mentioned in some discussion under the critical accounting theory, cannot reach us to an absolute conclusion.
کلیدواژهها [English]
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