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

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

Arshadi, N; & Hashemi Sheykhshabani, S. (2009). The relationship between perceived organizational justice and motives for organizational citizenship behaviors with organizational citizenship behaviors in an industrial organization. Psychological Achievements, 16(2): 219-236. (In Persian)
Belkaoui, A, (1983). Economic Political and Civil Indicators and Reporting and Disclosure Adequacy Empirical Investigation, Journal of Accounting and Public Policy, 13(2): 207-219.
Bonabi Ghadim, R; & Vaez, S. A. (2021). Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages. Accounting and Auditing Review, 28(1): 1-30. (In Persian)
Charles, K, D. (2001). Organizational civility: Issues, problems and solutions to creating environments of civility in the workplace, advancing Oklahoma scholarship, research and institutional memory, https://hdl.handle.net/11244/337
Charmaz, K. (2011). Grounded theory methods in social justice research. The Sage handbook of qualitative research, 4(3): 359-380.
Chatterjee, S. and N.S; S. (2022). Artificial intelligence and human rights: a comprehensive study from Indian legal and policy perspective, International Journal of Law and Management, 64(1): 110-134. https://doi.org/10.1108/IJLMA-02-2021-0049
Delgado, L, E. (2021). Accounting for Democracy: Excessive Subjects in a State of Consensus. Boundary, 48(3): 115–144. https://doi.org/10.1215/01903659-9155761
Eghdam Mazraeh, Y; Nikoomaram, H; Rahnamayroodposhti, F; Banimahd, B. (2019). Civil liberties and accounting development, financial accounting and auditing research, 11(43): 27-48. (In Persian)
Erhardt, J; Freitag, M; Filsinger, M. (2022). Leaving democracy? Pandemic threat, emotional accounts and regime support in comparative perspective, https://doi.org/10.1080/01402382.2022.2097409
Fernández, W. D. (2004). The grounded theory method and case study data in IS research: issues and design. In Information Systems Foundations Workshop: Constructing and Criticizing, 1(1): 43-59.
Glaser, B. G. (1992). Theoretical Sensitivity: Advances in the methodology of grounded theory. Mill Valley, Calif.: Sociology Press.
Glaser, B. G; & Holton, J. (2007). Remodeling grounded theory, Historical Social Research/Historische Sozialforschung. Supplement, 19(32): 47-68.
Goddard, A. (2021). Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis, Critical Perspectives on Accounting, 78(2): 105-134. https://doi.org/10.1016/j.cpa.2020.102200
Gray, R; Andrew, B; Jeff, M. (2013). New accounts: Towards a reframing of social accounting, Accounting Forum, 3(4): 45-67.
Gray, R; Bebbington, J. and Collison, D. (2006). NGOs, civil society and accountability: making the people accountable to capital, Accounting, Auditing & Accountability Journal, 19(3): 319-348. https://doi.org/10.1108/09513570610670325
Greenhalgh, K; Harradine, D. (2014). Civil society commissioning: the accounting contribution to strategy, Public Money & Management, 34(1): 19-26. https://doi.org/10.1080/09540962.2014.865928
Hall, M; O'Dwyer, B. (2017). Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society, Accounting, Organizations and Society, 63(4): 1-5. https://doi.org/10.1016/j.aos.2017.11.001
Jonsen, K. and Jehn, K.A. (2009). Using triangulation to validate themes in qualitative studies, Qualitative Research in Organizations and Management, 4(2): 123-150. https://doi.org/10.1108/17465640910978391
Kalamiyan Moghadam, H; Maharati, Y; Ashrafi, M; Khorakiyan, A. (2020). Identifying factors affecting the recognition of opportunities to create social value in Iran: data base theorizing with an emergent approach (Glaisari), Social Sciences, Ferdowsi University of Mashhad, 17(1): 87-141. (In Persian)
Karami, A; Gholami Jamkarani, R; Taghipouryan, Y; & Hajiha, Z. (2021). Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method. Management Accounting, 14(48): 103-128. (In Persian)
Katz, D. (1964). The motivational basis of organizational behavior, Behavioral Science, 9(2): 131-146
Laughlin, R, C. (2007). Critical reflections on research approaches, accounting regulation and the regulation of accounting, The British Accounting Review, 39(4): 271-289. https://doi.org/10.1016/j.bar.2007.08.004
Leoni, G; Lai, A; Stacchezzini, R; Steccolini, I; Brammer, S; Linnenluecke, M. and Demirag, I. (2022). The pervasive role of accounting and accountability during the COVID-19 emergency, Accounting, Auditing & Accountability Journal, 35(1): 1-19. https://doi.org/10.1108/AAAJ-10-2021-5493
Lepistö, S; Dobroszek, J; Lepistö, L. and Zarzycka, E. (2020). Controlling outsourced management accounting to build legitimacy, Qualitative Research in Accounting & Management, 17(3): 435-463. https://doi.org/10.1108/QRAM-05-2019-0062
Newell, G; & Marzuki, M. J. B. (2018), “The significance and performance of property companies on the AIM stock market, Journal of European Real Estate Research, 11(1), 96-129.
Northcutt, N; McCoy, D. (2004). Interactive Qualitative Analysis: A Systems Method for Qualitative Research, US: Sage.
Petersmann, E. U. (2019), Constitutional functions and constitutional problems of international economic law, Routledge.
Plant, K; K. Barac, and H. De Jager. (2017). Developing early career professional auditors at work: what are the Determinants of success?, Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-03-2017-0119
Safarzadeh, M. H; & Joudaki Chegeni, Z. (2021). Accounting for Social Benefits in the Public Sector. Journal of Accounting and Social Interests, 11(2): 103-125. (In Persian)
Siriwardhane, P; Yapa, P, W, S. (2021). Human Rights from a Social Accounting Perspective in a Postconflict Environment: The Case of Sri Lanka, Australasian Accounting, Business and Finance Journal, 15(4): 93-120.
Smith, C. A; Organ, D. W; & Near, J. P. (1983). Organizational citizenship behavior: Its nature and antecedents. Journal of Applied Psychology, 68(4): 653-663
Speziale, HS, Streubert, HJ, & Carpenter, DR. (2011). Qualitative research in nursing: Advancing the humanistic imperative. Lippincott Williams  &Wilkins.
Tran, V, T; Ly, Ph, C; Ngo, N, N, Th; Tran, P, H; Nguyen, V, Ch. (2022). Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms, Cogent Business & Management, 9(1): 203-226. https://doi.org/10.1080/23311975.2022.2032912
Walsh, B, M; Magley, V. (2020). Workplace civility training: understanding drivers of motivation to learn, The International Journal of Human Resource Management, 21(17): 2165-2187. https://doi.org/10.1080/09585192.2018.1441164
Zanellato, G. and Tiron-Tudor, A. (2022). How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting, Journal of Applied Accounting Research, 23(1): 99-121. https://doi.org/10.1108/JAAR-04-2021-0116

Files

History

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

Share

How to cite

Statistics