Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies

Subject Areas :

Mostafa Majidi Yazdi, ¹ , Hasan Valiyan ² , Maryam Shahri ³ , محمدرضا عبدلی ⁴

1 - PhD student, Accounting Department, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
3 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
4 - دانشیار گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

Received: 2022-11-21 Accepted : 2024-10-28 Published : 2024-12-28

Keywords: Shadow Accounting, Typology, Rapid Miner,

Abstract :

shadow accounting can be considered as a social movement that seeks to improve the level of social responsibility of companies in various aspects by understanding the social gap. This field of accounting knowledge is ambiguous due to the lack of conceptual recognition, and this research is trying to identify the types of shadow accounting from a functional perspective at the level of capital market companies. In this research, considering that there is no clear and coherent basis regarding the concept of shadow accounting, relying on the methodology of the qualitative part, an attempt was made to identify the propositional themes of shadow accounting based on the content analysis structure process and the Rapid miner tool and secondly, it should be done through Q analysis of the typology of shadow accounting functions at the level of capital market companies. Therefore, in terms of the result of this research, it is developmental and in terms of practical purpose, it is placed in the category of semi-experimental research. The research results in the qualitative part indicate the identification of 18 propositional themes based on the review of 12 scientific researches in the field of shadow accounting. In a quantitative part, the results showed three types of interpretations under the title of the function of respecting the rights of the beneficiaries; The function of observing judicial rights and the function of observing environmental rights were identified, which were placed in each of 6 propositional themes.