Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP

Document Type : Research Paper

Authors

1 PH.D Student Department of Accounting, khomein Branch, Islamic Azad University, khomein, Iran.

2 Associate Professor Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

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

Abstract

The Purpose of this research is designing a Corporate Citizen Reporting Model by Interpretive Ranking Analysis (IRP). In this research, which is considered as a developmental and combined methodology, an attempt was made to identify the components of corporate citizen reporting by relying on meta-hybrid and Delphi analysis processes in the qualitative part of the research. Then, in a quantitative part, interpretive ranking analysis and Mick Mac can be used to identify the most effective component of corporate citizen reporting at the level of Iranian capital market companies. The statistical population in the qualitative section was 15 specialists and experts in the field of accounting at the university level, and in the quantitative section the participation of 24 managers of capital market companies who had both experience in terms of knowledge and experience was used. The basis for sample selection was the use of homogeneous method. The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of corporate citizen reporting. The results show that from the total impact based on the pair scale between research components, it was found that the impact of the information disclosure component of the board of directors is higher than other corporate citizen reporting components, which means to implement the citizen reporting approach. At the level of capital market companies, the disclosure of information about the functions of the board of directors is more effective than other components.

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History

  • Receive Date: 16 January 2022
  • Revise Date: 17 December 2022
  • Accept Date: 27 December 2022

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