Presenting the Agility Model of Financial Reporting Based On Grounded Theory

Subject Areas : financial reporting quality

Mahnaz Gholinejad ¹ , Rasoul Abdi ² , Ali Jafari ³ , Nader Rezaei ⁴

1 - Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
2 - Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
3 - Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
4 - Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

Received: 2025-04-20 Accepted : 2025-07-15 Published : 2025-11-12

Keywords: Financial reporting agility, Financial reporting transparency, Financial reporting flexibility, Grounded theory,

Abstract :

 Objective: In today’s world, characterized by rapid market changes, technological advancements, and unpredictable economic conditions, agility in financial reporting has become essential for organizations to respond to dynamic business environments, enhance decision-making, and maintain competitiveness. This study aims to present a financial reporting agility model grounded in Strauss and Corbin’s grounded theory.

Method: Methodologically, this research is an applied and exploratory study. The statistical population included professors, experts, and specialists in accounting during the year 2024–2025. Using theoretical purposive sampling, 17 participants were selected based on the criterion of theoretical saturation. Data were collected through semi-structured interviews and analyzed using open, axial, and selective coding, culminating in the development of the final model.

Findings: The analysis revealed 209 open codes, 27 subcategories, and six main categories: causal factors, contextual factors, core phenomenon, intervening factors, strategies, and consequences.

Conclusion: The findings offer practical insights for investors, creditors, stockbrokers, and corporate managers to make informed decisions, thereby improving the speed, accountability, capability, quality, and transparency of financial reporting. Ultimately, this contributes to enhanced financial reporting agility.

References:

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