Proposing a role model of accounting obligations in companies accepted in Tehran stock exchange relying on critical financial knowledge

Subject Areas : Financial Knowledge of Securities Analysis

re مظفری ¹ ( Ph.D Student of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran )
Mohammad Reza Pourali ² ( Associate Professor, Department of Accounting, Chalous Branch,, Islamic Azad University, Chalous, Iran (Corresponding Author). )
mahmood samadi ³ ( Assistant Professor of Accounting Department, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran )
سیدفخرالدبن فخرحسینی ⁴ ( Associate Professor of Accounting Department, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran )

Received: 2023-09-04 Accepted : 2023-11-11 Published : 2023-10-23

Keywords: paradigm model, Accounting Obligation, critical thinking, principles,

Abstract :

Paying attention to the principles and requirements of accounting in stock exchange companies is one of the distinguishing components from the perspective of financial knowledge, which helps company managers to make favorable and strategic decisions in order to achieve goals in accordance with professional ethics and attention. It is based on the principles of guidance and guidance, but the inclusion of requirements and principles that can raise the level of expectations of the stakeholders can bring this type of accounting to the desired results, relying on the principles of critical thinking that seeks persuasion and transparency. Financialization among the stakeholders includes the shareholders and customers of the companies; it is a suitable foundation and foundation for this, with the reviews of the researches related to the accounting requirements in the companies, paying attention to the role of knowledge. Critical finance has been neglected, for this purpose, in this article, this research gap is investigated and the factors affecting the accounting requirements in Tehran Stock Exchange companies are identified based on the principles of critical thinking, based on the opinions 15 experts, who have doctorate education with at least 20 years of experience, were selected as a purposeful and accessible sampling, in the form of a theoretical paradigm model. The foundation is provided. The results of the research showed that in the section of causal factors including the development of exchanges and communications, corporate governance and systematic approach, central factors include the promotion of strategic approach, strengthening of management indicators and critical principles, and underlying factors including the management of stakeholders and intervening factors including environmental conditions. In addition, the strategies include the development of social responsibility, strategic needs assessment, partial acceptability and partial legitimacy, and the resulting factors include the systematic development of financial indicators and the increasing growth of market share.

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