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
The purpose of this study is future research study of conversational accounting development drivers of under the managers' negative resistance synergy. 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. 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. 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.
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