Providing a financial reporting model based on management accounting principles

Providing a financial reporting model based on accounting requirements in the case of acute inflation economy

Subject Areas : Management Accounting

Masoud Khosh Mohammadi ¹ , javad ramezani ^{2 *} , Seyed Javad Ebrahimian ³ , Mehdi khalilpour ⁴ , Ali Fallah ⁵

1 - PhD student in accounting, Noor branch, Noor, Islamic Azad University, Iran
2 - Assistant Professor of Accounting, Department of Accounting, Noor Branch, Noor Islamic Azad University, Iran (Corresponding Authors)
3 - Assistant Professor, Accounting, Accounting Department, Noor Branch, Noor Islamic Azad University, Iran
4 - Assistant Professor of Accounting, Department of Accounting, Noor Branch, Noor Islamic Azad University, Iran
5 - Assistant Professor, Accounting, Accounting Department, Noor Branch, Noor Islamic Azad University, Iran

Received: 2023-12-30 Accepted : 2024-03-11 Published : 2025-01-13

Keywords: Financial reporting, inflation economy, stock market, capital market, strategy,

Abstract :

Considering the sudden increase in inflation in recent years and the abnormal increase in the exchange rate and consequently the general price index, it seems that Iranian companies are subject to the use of the inflation accounting standard this year, and it is better to meet the reporting requirements of acute inflation. from the direction of management accounting principles, therefore, the aim of this article is to present a financial reporting model based on management accounting principles in the conditions of acute inflationary economy. The research method is mixed in terms of how to check the data; Because it uses both quantitative research strategies (in expert data) and qualitative method strategy (in interview content analysis). In terms of the nature of the data, the current research uses both quantitative and qualitative methods. From the point of view of the goal, this article is included in the category of applied research because its achievements are the benchmark for the managers of investment companies, and also from the point of view of data collection, it is descriptive of a mixed exploratory type because it seeks to identify the effective factors. ed that the identified factors include managerial approach, social responsibilities, continuity of the companies' activities, environmental driving factors, use of modern financial technology, strategies for the continuation of the companies' activities, binding factors and economic governance, application of the method These factors were designed in the form of interpretative structural modeling and were validated.