Presenting the quality model of financial reporting with emphasis on the dimensions of personality type and the dimensions of the organizational atmosphere and the mediating role of financial health

Subject Areas : Human Capital Empowerment

Nima Osanlo ¹ , Mohammad Reza Pourali ² , Mahmood Samadi largani ³ , Mohammad ali Nasimi ⁴

1 - PhD student, accounting department, Tonkabon branch, Islamic Azad University, Tonkabon, Iran
2 - Associate Professor, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
3 - Assistant Professor, Department of Accounting, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran
4 - Assistant Professor, Department of Management, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran

Received: 2023-09-27 Accepted : 2023-11-14 Published : 2024-03-20

Keywords: Quality of financial reporting, Financial health, personality dimensions of managers, dimensions of organizational atmosphere,

Abstract :

The most important goal of the accounting information system is to provide users with useful information for making decisions. Considering that the personality dimensions of managers and dimensions of the organizational atmosphere can affect the quality of financial reporting, therefore, the present study seeks to provide a model of the quality of financial reporting with an emphasis on the personality dimensions of managers and the dimensions of the organizational atmosphere and the mediating role of financial health. The statistical population of this research is the financial managers working in listed companies whose head offices are located in Tehran, who are 202 people using the purposeful sampling method and Cochran's formula. In this research, exploratory factor analysis was used using SPSS software, and hypotheses were analyzed with the help of PLS software. The results of the research show that the personality dimensions of extroversion, emotional stability, agreeableness, enthusiasm for new business and responsibility have an impact on the quality of financial reporting. It is important to mention that extraversion has a negative relationship with the quality of financial reporting. From other aspects, the relationship between the dimensions of clarity and clarity of goals, clarity and clarity of role, satisfaction and agreement on procedures and the effectiveness of communication with the quality of financial reporting is positive and meaningful. But then, satisfaction with the reward has no significant relationship with the quality of financial reporting.