Evaluation of the Conversational Accounting Development Drivers of under the Synergy of Managers' Negative Resistance: Mapping the Perspectives of Iran's Capital Market

Document Type : Research Paper

Authors

1 PhD Student, Department of Accounting, Ahvaz branch, Islamic Azad University, Ahvaz, Iran

2 Associate Professor, Department of Accounting, Shahid Chamran University, Ahvaz, Iran

3 Assistant, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

4 Assistant Professor, Department of Economics, Ahvaz Branch, Islamic Azad University

5 Assistant Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

10.22051/jaasci.2024.46185.1827

Abstract

Objective: The purpose of this study is future research study of conversational accounting development drivers of under the managers' negative resistance synergy.
Methods: This study is in the category of applied research in terms of results; It is considered exploratory in terms of purpose and mixed in terms of the type of data collection. Therefore, a range of related processes and complementary analyzes of the qualitative and quantitative sections were used to determine the most likely scenarios for the development of conversational accounting, as well as the most challenging synergistic factor of managers' negative resistance in not accepting this method of accounting. In this study, first through content screening, an attempt was made to identify similar researches with the topic of conversational accounting development with the participation of 12 experts in the field of accounting. Then, the most challenging factors in the development of conversational accounting were determined through the analysis of the linking matrices and mix-make, in order to determine the basic themes of these factors by conducting interviews. In the quantitative part, with the participation of 30 financial managers and heads of accounting departments of capital market companies, who had the necessary experience and knowledge in understanding expectations and information needs, an effort was made to determine the status of each driver of accounting development through a mutual evaluation matrix
Results: The results of the study showed that the most favorable matrix for the development of conversational accounting is the cybernetic effect matrix, which may face the challenge of non-acceptance at the level of capital market companies under the influence of the synergy of negative resistance of managers based on overconfidence.
Conclusion: The result obtained in this study shows that managers with negative resistance synergy of overconfidence, usually by overestimating the level of their capabilities in managing affairs, have a higher resistance to accept change and under these accounting conditions Dialogue as the most important process expected by stakeholders from the accounting unit, faces a challenge.

Keywords

Main Subjects

References

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Journal of Accounting and Social Interests
Volume 14, Issue 3 - Serial Number 54
November 2024
Pages 113-158

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  • Receive Date: 14 January 2024
  • Revise Date: 11 November 2024
  • Accept Date: 26 April 2024

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