Critical Accounting, Social Benefits, Stakeholder Theory, Critical Ethics, Maturity, Artificial Intelligence
Subject Areas : Behavioral reactions in the capital market
seyyed Hossein Nourhosseini Niyaki
1
,
Mahdi Meshki Miavaghi
2
*
,
Soghra Barari Nokashti
3
1 - PhD., Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
2 - Associate Professor, Department of Finance, Tehran Branch, Payam Noor University, Tehran, Iran
3 - Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
Keywords: Critical Accounting, Social Benefits, Stakeholder Theory, Critical Ethics, Maturity, Artificial Intelligence,
Abstract :
Objective: This study aims to identify and model the factors that contribute to the maturity of critical theory in accounting, as well as to examine the role of new technologies, particularly artificial intelligence (AI), and stakeholder theory in enhancing this maturity and its overall quality. The use of artificial intelligence, by fostering transparency and enhancing data analysis, can serve as an effective tool in achieving the objectives of critical theory.
Method: This study employed semi-structured interviews for the qualitative component and a questionnaire based on the fuzzy Delphi method for the quantitative component. The research period spanned from 2023 to 2024, during which data were collected through interviews with 33 experts.
Findings: After conducting the interview, data analysis was performed using the grounded theory method, which involved three stages: open coding, axial coding, and selective coding. The final model was presented based on the extracted categories, which included 121 primary codes and 16 secondary codes organized into six main categories. Of these, 119 items were accepted through the defuzzification method. The results of this study aim to present a comprehensive model consisting of six categories of causal conditions. These include intra-organizational factors, extra-organizational factors, and the roles of artificial intelligence, data governance, and information security. Additionally, management and policy factors, along with scientific and educational elements, are categorized as background conditions. The challenges related to auditing and accountability to society, as well as information disclosure, are identified as the central category. Environmental and social indicators, along with risk and fraud indicators, serve as intervening conditions. Furthermore, the study identifies strategies and outcomes such as algorithmic transparency, ethical accountability of organizations, innovation and continuous improvement, stakeholder satisfaction, environmental sustainability, and social justice.
Conclusion: Achieving high-quality social benefits for all stakeholders in the country presents numerous challenges and limitations. This process is influenced by various factors that require greater attention and rectification, which can be addressed through the application of critical theory in accounting and the integration of artificial intelligence
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