Identification and Prioritizing the Causal and Contextual Indicators of the Maturity of Critical Accounting Theory and the Quality of Social Benefits
seyyed hossein Nourhosseini Niyaki
1
(
Ph.D. Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
)
mahdi meshki miavaghi
2
(
Department of Finance, guilan Branch, Payame Noor University, Rasht, Iran
)
Soghra barari nokashti
3
(
Assistant Professor, Department of Accountig, Rasht Branch, Islamic Azad University, Rasht, Iran
)
Keywords: Organizational indicators, managerial indicators, Governance indicators, Critical theory,
Abstract :
This study was conducted with the aim of Identification and prioritizing the causal and contextual indicators of the maturity of critical accounting theory and the quality of social benefits. The Foundation's data theory method was used to present a model regarding the maturity of critical accounting and the quality of social importance, emphasizing the role of representation theory through interviews with experts, which included 33 people. Causal conditions and background conditions are provided after evaluation and screening with the fuzzy Delphi method. The results of this study showed that among the causal indicators, factor load of the extra-organizational, intra-organizational, and society's readiness-acceptance indicators were ranked with values of (0.834), (0.834) and (0.778), respectively. The most important of them were lack of readiness to accept new financial reporting systems, lack of experience in using financial systems, and lack of support from managers in accepting financial systems. among the contextual indicators, the factor load of social, technical-preparation and scientific-educational indicators with the values of (0.922), (0.909) and (0.881) were respectively in terms of importance in first to third. Their most important indicators were the existence of economic sanctions, the lack of valid accounting laws and standards, the slow speed of communication lines, the lack of training of expert and efficient forces and the use of training.
منابع
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