Explaining Actor-Network Model of Social Responsibility in Accounting from Perspective of Corporate Governance System

Document Type : Research Paper

Authors

1 Ph.D. student in accounting, department of accounting, faculty of humanities, in Islamic Azad University Khomein Branch, Khomein, Iran

2 Assistant professor, department of accounting, faculty of humanities in Islamic Azad University Khomein Branch, Khomein, Iran

3 Assistant Professor, Department of Accounting, Faculty of Economics, Arak University, Arak, Iran

Abstract

Objective: The research aims to design a network model of social responsibility actors in accounting from the perspective of a corporate governance system.
Method: To achieve the research goal, primarily studying theoretical foundations, research background, and performing semi-structured interviews with experts; components and indicators effective on social accountability from the perspective of a corporate governance system based on actor-network have been identified. Finally, the research model has been presented based on a strategy of classic grounded theory as well as the identification of the main elements forming the model and the relationship between them. In the quantitative section, a questionnaire has been designed based on previous studies and interviews; and, data have been analyzed through structural equation modeling via SPSS 27 and Smart PLS 3.
Findings: According to the research findings and after analyzing the interviews at the open coding stage, 208 codes have been conceptualized; and, at the axial coding stage, they have been categorized into 23 subcategories, 10 main categories, 2 subthemes and finally one main theme.
Conclusion: As shown by the research results and based on actor-network theory, social responsibility and accountability from the perspective of corporate governance can be divided into two groups of human and non-human actors. Also, the relationship between the set of effective actors in the model is bilateral.
Knowledge Acquisition: Effort has been made in the research to strengthen the role of social accountability from the perspective of the corporate governance system through the usage made of actor-network theory; and, to identify and empower active actors in the field through designing a comprehensive model.

Keywords

References

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History

  • Receive Date: 15 May 2022
  • Revise Date: 12 September 2022
  • Accept Date: 15 October 2022

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