Designing a Model for Civil Accounting: Systematic Representation Modeling

Document Type : Research Paper

Authors

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

2 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

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

4 Assistant Prof Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

10.22051/jaasci.2023.43010.1759

Abstract

The purpose of this research is Contextual Dimensions Exploratory of civil accounting development: a systematic evaluation of the internal links of the dimensions.
Methodology: The methodology of the present study was exploratory from the perspective of developmental results and based on the type of objective, and qualitative and quantitative basis was used to collect data. The participants in the qualitative part were academic experts and in the quantitative part, managers of brokerage companies and experts from the vice-chancellors of different capital market sectors.
The results in the qualitative part indicate the existence of 3 categories and 6 components and 34 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that the primary driver for the development of civil accounting in the capital market is the infrastructure of the accounting information system, which helps the accounting units to have a more comprehensive understanding of the market and its changes. These systems help to strengthen the flexibility capacities of the accounting unit regarding changes in social expectations and in general changes in the financial and accounting field outside the company and are transmitted to the company through communication channels so that the system can respond by applying policies and adopting appropriate operations.

Keywords

Main Subjects

References

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History

  • Receive Date: 24 February 2023
  • Revise Date: 09 October 2023
  • Accept Date: 21 June 2023

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