The pattern of fair behavior of managers and its effect on financial reporting

Subject Areas : مدیریت

Azar Khodabande ¹ (PhD student, accounting department, Qazvin branch, Islamic Azad University, Qazvin, Iran)
Farzin Rezaei ² (Associate Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran)
gholamreza kordestani ³ (Professor, Department of Accounting, Imam Khomeini International University, Qazvin, Iran)
kumars biglar ⁴ (Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran)

Received: 2024-01-20 Accepted : 2024-07-14 Published : 2024-09-08

Keywords: Main words: fair behavior of managers, financial reporting, organizational justice, financial decision making,

Abstract :

The behavior of managers in financial reporting is considered as one of the vital and critical components in the performance of an organization. The importance of this issue is undeniable due to the wide consequences it can have on the organization and the general economy. Basically, managers have access to financial information and financial performance of the organization. and are responsible for preparing accurate and honest reports about the financial status of the organization. The findings of the research were identified separately in 5 categories. The model was identified in 6 categories with 23 core codes based on 148 coders. Causal conditions (personal characteristics, communication skills, mental characteristics and moral values), strategies (training, infrastructure, targeting of financial reporting, policy and information technology), consequences (improving the image of the organization, business prosperity and economic productivity), background conditions (knowledge) Specialization, financial discipline, laws and regulations, transparency of information, accountability and accounting status) and intervening conditions (weakness of regulatory institutions, financial pressure, environmental conditions, negligence and neglect and cultural and social conditions) have been designed. The model of fair behavior of managers in order to increase the quality of financial reporting in an organization leads to a combination of actions and policies that not only improves the quality of financial reports, but also strengthens the trust of organization members and other stakeholders in the organization, and with an ethical organizational culture, increases the capabilities of Management is accompanied by paying attention to continuous monitoring and evaluation and promoting organizational transparency and accountability.