Proposing a role model of accounting obligations in companies accepted in Tehran stock exchange relying on critical financial knowledge

Subject Areas : Financial Knowledge of Securities Analysis

re مظفری ¹ , Mohammad Reza Pourali ² , mahmood samadi ³ , سیدفخرالدبن فخرحسینی ⁴

1 - Ph.D Student of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 - Associate Professor, Department of Accounting, Chalous Branch,, Islamic Azad University, Chalous, Iran (Corresponding Author).
3 - Assistant Professor of Accounting Department, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
4 - Associate Professor of Accounting Department, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran

Received: 2023-09-04 Accepted : 2023-11-11 Published : 2023-10-23

Keywords: paradigm model, Accounting Obligation, critical thinking, principles,

Abstract :

Paying attention to the principles and requirements of accounting in stock exchange companies is one of the distinguishing components from the perspective of financial knowledge, which helps company managers to make favorable and strategic decisions in order to achieve goals in accordance with professional ethics and attention. It is based on the principles of guidance and guidance, but the inclusion of requirements and principles that can raise the level of expectations of the stakeholders can bring this type of accounting to the desired results, relying on the principles of critical thinking that seeks persuasion and transparency. Financialization among the stakeholders includes the shareholders and customers of the companies; it is a suitable foundation and foundation for this, with the reviews of the researches related to the accounting requirements in the companies, paying attention to the role of knowledge. Critical finance has been neglected, for this purpose, in this article, this research gap is investigated and the factors affecting the accounting requirements in Tehran Stock Exchange companies are identified based on the principles of critical thinking, based on the opinions 15 experts, who have doctorate education with at least 20 years of experience, were selected as a purposeful and accessible sampling, in the form of a theoretical paradigm model. The foundation is provided. The results of the research showed that in the section of causal factors including the development of exchanges and communications, corporate governance and systematic approach, central factors include the promotion of strategic approach, strengthening of management indicators and critical principles, and underlying factors including the management of stakeholders and intervening factors including environmental conditions. In addition, the strategies include the development of social responsibility, strategic needs assessment, partial acceptability and partial legitimacy, and the resulting factors include the systematic development of financial indicators and the increasing growth of market share.

References:

خواجوی، شکراله و نعمت الهی، زعیمه. (1399). رویکرد انتقادی و نقش آن در حسابداری. حسابداری مدیریت، 13(44)، 73-86.

پورعلی، محمدرضا. سام دلیری، بهنام. آذین فر، کاوه. (1402). تبیین مؤلفه­های پیش برنده و بازدارنده اجتماعی شرکت­ها جهت ارتقاء کیفیت صورت­های مالی. فصلنامه پژوهش­های حسابداری مالی و حسابرسی، شماره57.

پورعلی. محمدرضا. حجامی، محدثه. (1393). بررسی رابطه بین افشای مسئولیت اجتماعی و مالکیت نهادی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران . دانش حسابداری و حسابرسی مدیریت.10 (3) ،.150-135

دانایی فرد، حسن و امامی، مجتبی. (1386). روش تحقیق کیفی. انتشارات آدینه.

رضاپور، نرگس. (1393). آموزش انتقادی حسابداری در خدمت توسعه پایدار. دانش و پژوهش حسابداری، 38، 63-91.

رهنمای رودپشتی، فریدون و رستمی مازویی، نعمت.(1395). مروری برتئوری‌های روانشناسی در تحقیقات حسابداری مدیریت. حسابداری مدیریت، 8(26)، 1-20.

کرسول، جان. دبلیو،ک.(1390). روش های پژوهش ترکیبی. تهران: نشرآبیژ.

گافکین، میکائیل؛ مهتدی، اعظم و اصغری، ایرج. (1394). مروری بر تئوری های انتقادی حسابداری. فصلنامه حسابداری، 5(2)، 59-78.

مهتدی، اعظم؛ .حجازی، رضوان؛ حسینی، سیدعلی و مومنی، منصور. (1397). به کارگیری تکنیک تحلیل مؤلفه های اصلی در داده کاهی متغیرهای مؤثر بر بازده مالی مبتنی بر رویکرد مالی رفتاری. فصلنامه پژوهش های حسابداری مالی و حسابرسی، 10(37)، 25-52.

محمدپور، احمد. (1392). بررسی روش نظریه داده بنیاد. فصلنامه پژوهش های کیفی.

نظری، مونا؛ رهنمای رودپشتی، فریدونی؛ نیکومرام، هاشم و پورزمانی، زهرا. (1397). ارائه الگوی اصول یکپارچه حسابداری مدیریت مبتنی بر تفکر انتقادی. حسابداری مدیریت، 11(39)، 67-81.

نوری، شهرام. خدابخشی، خدیجه. زارعی، سمیرا. (1401). نقش حسابداران مدیریت بر شیوه­های اجرایی حسابداری مدیریت استراتژیک. فصلنامه تحلیل بازار سرمایه. سال دوم شماره اول.

Beck, U. (1992).Risk society: Towards a new modernity. London, England: Sage Publications.

Bevir, M. (1999). Foucault, power and institutions. Political Studies, 47(2), 345–359.

Bucaro, A. (2019). Enhancing auditor’s critical thinking in audits of complex estimates. Journal of Accounting Organization and Society, 73, 35-49.

Bricker, R.J. and Previts, G.J. (1990). The sociology of accountancy: A study of academic and practice community schisms. Accounting Horizons, 4(1), 1–14.

Brown, J. and Dillard, J. (2013). Agonizing over engagement: SEA and the death of environmentalism debates. Critical Perspectives on Accounting, 24(1), 1–18.

Broadbent,J. (2002). Critical Accounting Research: A View from England. Critical Perspectives on Accounting 13(4):433-449.

Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), 313–342.

Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5–27.

Burrell, G. and Morgan, G. (1979). Sociological paradigms and organisational analysis. Aldershot, England: Ashgate Publishing.

Calma.A. Baird. V.C., (2021). Assessing critical thinking in business education: Key issues and practical solutions. The International Journal of Management Education, Volume19.

Chabrak, N. (2012). Money talks: The language of the Rochester School. Accounting, Auditing & Accountability Journal, 25(3), 452–485.

Chalmers, A.F. (2013).What is this thing called Science. (4th ed.). Indianapolis, IN: Hackett Publishing Company.

Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, 43, 47-64.

Dillard, J. and Vinari, E. (2016). A case study of critique: critical perspectives on critical accounting. Journal of Critical Perspectives on Accounting, 43, 88-109.

Gendrom, Y. (2018). On the elusive of critical (Accounting) research. Journal of Critical Perspectives on Accounting, 50, 1-12

Gendron, Y. (2017). Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research. Critical Perspectives on Accounting. 1-11.

Hoffmann, S. and Zulch, H. (2014). Lobbying on accounting standard setting in the parliamentary environment of Germany. Critical Perspectives on Accounting, 25(8), 709-723.

Huber, W.D. (2015). The research–publication complex and the construct shift in accounting research. International Journal of Critical Accounting, 7(1), 1-48.

Haynes, K. (2017). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender.Critical Perspectives on Accounting, 43, 110-124.

Latif.N.E. Yusuf.F. (2018). The Application of Critical Thinking in Accounting Education: A Literature Review. International Journal of Higher Education 8(3):57.

Mantzari, E. (2014). Critical Accounting Histories: Exposing Contradictions in Social Reality—Review of Critical Histories of Accounting: Sinister Inscriptions in the Modern Era by RK Fleischman, W. Funnell and SP Walker. International Critical Thought, 4(1), 98-107.

Massingham, R.K. (2017). The Role of accounting in legitimising the culture of the Australian construction industry. Doctorate dissertation, Universityofwollongong.

Modell, S. (2017). Critical realist accounting research: In search of its emancipatory potential. Critical Perspectives on Accounting, 42, 20-35.

Morales, J. and Sponem, S. (2017). You too can have a critical perspective! 25 years of Critical Perspectives on Accounting. Critical Perspectives on Accounting, 43, 149-166.

Pourali, M.R., Dadashi, N., (2014), The relationship between corporate governance mechanisms and profit smoothing, Tehnicki Vjesnikthis, 21(3), pp. 617–621

Siegel.H. (2010). Critical thinking. Researchgate.

Richardson, A.J. (2015). Quantitative research and the critical accounting project. Critical Perspectives on Accounting, 32, 67-77.

Tueedi.H. (2018). Critical thinking in accounting. Critical Perspectives on Accounting

Wolcott,S.K. Sargent,M. (2021). Critical thinking in accounting education: Status and call to action. Journal of Accounting Education, Volume 56.