Segment Report Patterning in Iranian Banking Sector
Subject Areas :سید علی اکبر میرعمادی 1 , جواد رضازاده 2 , بهروز خدارحمی 3
1 - گروه حسابداریدانشگاه تربیت درس،تهران،ایران
2 - گروه حسابداری دانشگاه تربیت مدرس،تهران،ایران
3 - مرکزمطالعات مدیریت وتوسعه فناوری،دانشگاه تربیت مدرس،تهران، ایران
Keywords: Grounded Theory, Keywords: Segment Reporting, Banking Industry of Iran,
Abstract :
Abstract Operational segment reporting is one of the essential and vital parts of financial reporting. This information is useful for both Intra and extra-organizational consumers. So far, in operational segment reporting two main and important approaches called risk and return approach and management approach have been considered by researchers and the body of standard committee. Each of these two approaches has had its supporters and critics. Due to these criticisms and weaknesses, the mentioned models, especially in the Iranian banking industry, do not meet the needs of their users. Therefore, the purpose of this study is to design and present a model for the operational segments reporting of the Iranian banking industry according to the economic environment as well as market and business conditions of this industry. Samples are selected from provider, users and also supervisors of the banking industry. The number of samples is also tested based on theoretical saturation criteria. Finally, the analysis of research findings has led to the design of a model in which users’ need are introduced as a causal variable and operational segment reporting of the Iranian banking industry as a central point. Due to the underlying and intervention conditions and leading strategies, promoting the usefulness of financial reporting in the banking industry has been introduced as a consequence of the designed model. The results of this study can be an appropriate basis for the body of standard committee and regulators in order to formulate how to disclose information of operational segments in the Iranian banking industry.
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