Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework

Subject Areas :

Farid Sheikh Baghery ¹ , Ahmad Yaghoobnezhad ^{2 *}

1 - Ph.D Student, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2023-04-16 Accepted : 2024-10-01 Published : 2025-07-08

Keywords: CEO Accountability, Corporate Governance, Financial Reporting,

Abstract :

Today, professional competence has become a subject in all activities that deal with public interests, and in this regard, one of the most important roles of accounting as a field of human knowledge is to provide the possibility of managers and supervisors of organizations and economic enterprises to be accountable to the rightful and interested parties. Is. This role is played by professional accountants and in the form of various financial reports of various institutions. The purpose of this research is to investigate the effect of effective factors on the degree of convergence with the defined accounting qualification framework. In line with the purpose of the research, the above factors were first ranked using Friedman's test. The results show that the company's history with an average rank of 4.62 ranks first and corporate governance ranks last with an average of 2.89. In the next step, using structural equation analysis, the impact of the above factors is investigated in the form of a conceptual model, and the results show the significance of the research model. In the following, effective factors were tested using regression estimation. The findings show the significant effect of the factors of company history, industry type, company size, corporate governance on the degree of convergence with the defined accounting qualification framework.