Evaluating the Framework of the Generational Accounting Consequences: Protecting of Future Generations Rights

Document Type : Research Paper

Authors

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

2 Assistant, Department of Accounting, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran

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

10.22051/jaasci.2023.44756.1798

Abstract

Generational accounting was formed in order to protect the interests of future generations so that it is possible to achieve the sustainability of resources for future generations. The purpose of this study is to identify and present the framework of generational accounting dimensions to evaluate the consequences of this phenomenon through interpretive ranking.
The type of research methodology is mixed and based on the result, it is placed in the category of developmental research. In this research, interviews were used to collect data in the qualitative part, and matrix checklists were used for pairwise comparison in the quantitative part. The target population in the qualitative section was 14 university specialists who were considered experts both scientifically and experimentally. Sampling in the qualitative methodology section was theoretical sampling and how to determine the snowball sample. However, the target population in the quantitative section was 21 managers of brokerage companies and experts of vice-chairs of various capital market sectors, who were selected based on work experience and level of technical and specialized knowledge through homogeneous sampling.
The results of the research in the qualitative part of the existence of 3 categories; There were 8 components and 38 conceptual themes that were obtained during three stages of coding in Grounded Theory. Also, the results in the quantitative section showed that the impact percentage of the consequence of the development of judicial accounting and institutional supervision was higher than the other dimensions of the consequences of generational accounting.

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History

  • Receive Date: 21 August 2023
  • Revise Date: 08 November 2024
  • Accept Date: 03 October 2023

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