Determining the content elements of the integrated financial report with the Islamic approach
Subject Areas : Economic and financial marketsKazem Goodarzi 1 , Fariborz Avazzadeh Fath 2 , Abdolkhalegh Gholami 3
1 - Department of Accounting, Yasouj Branch, Islamic Azad University, Yasouj, Iran.
2 - Accounting Department, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran
3 - Assistant Professor, Department of Public Administration, Yasouj Branch, Islamic Azad University, Yasouj, Iran.
Keywords: Reporting, integrated, Islamic, fuzzy Delphi,
Abstract :
Integrated report as the last type of report in the evolution of reporting, although it tries to expand the content of information by integrating financial and non-financial information, it has not been able to provide the information required by Islamic societies. The integrated Islamic report can be different in terms of framework, content, format and credibility compared to the international framework of integrated reporting. The focus of this research is only on the content part, because the purpose of this research is to determine the content elements of the integrated Islamic report and their components. Focusing on the second dimension of the integrated Islamic accountability model of Kumaraldin and Madaziz (2019), i.e. accountability to what, and examining theoretical sources and previous studies and establishing the international framework of integrated reporting, first the elements of the content of the integrated Islamic report and the component The values of each of them were determined. Then, using the Delphi technique, the components were subjected to the judgment of 32 experts in two consecutive rounds. In order for the model to be more reliable, the components approved by the experts were put to a public survey using a questionnaire. After analyzing the data obtained from the judgment of 393 people, using spss software, the content elements and their components were determined and ranked. The content of the integrated Islamic report includes 18 Islamic components that are not present in the international integrated report.
