Provide a Model of Aural Accounting and Appraisal its Dimensions

Subject Areas :

Ali Nouri ¹ , Mehdi Safari Gerayli ² , Ebrahim givaki ³ , Ali Lalbar ⁴

1 - Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
2 - Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran. (Responsible Author
3 - Department of Management, Khomein Branch, Islamic Azad University, Khomein
4 - Department of Accounting .Arak Branch, Islamic Azad University, Arak, Iran

Received: 2023-12-13 Accepted : 2024-02-04 Published : 2024-03-20

Keywords: Financial Information Systems, Interpretive Ranking Process, Keywords: Aural Accounting,

Abstract :

Abstract Over time, accounting knowledge has shifted from a purely positivist form to interactionism in line with social changes, and the emergence of perspectives such as narration in accounting or the language of reporting is the result of such changes in the profession. Aural Accounting, as one of the most emerging aspects of this knowledge, seeks to create perspectives on future accounting so that it can improve its capacity to meet information expectations and needs. The purpose of this research is provide a model of aural accounting development requirements and appraisal its dimensions in Tehran Stock Exchange (TSE). In this study, which was a methodology mixed, first, through content screening, to determine the requirements for the development of aural accounting in the period between 2017 and 2022. By determining 10 initial studies, critical appraisal was performed with the help of 14 accounting experts and finally 7 dimensions of aural accounting development requirements were determined. Then, the reliability of these dimensions was determined through Delphi analysis. In the quantitative part of the research, with the help of 20 accounting managers and financial directors of Tehran Stock Exchange companies, was performed an interpretive ranking process. The results showed that the percentage of effectiveness of the component of financial information systems development as the basis of aural accounting is higher than other components of aural accounting requirements, which means that aural accounting to strengthen the expectations of social contexts should strengthen financial information systems that to be able to respond appropriately and reliably to the information expectations of stakeholders.

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