نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد نور، دانشگاه آزاد اسلامی، نور، ایران.
2 دانشیار حسابداری، واحد بندرگز ،دانشگاه آزاد اسلامی ، بندرگز، ایران.
3 استادیار گروه حسابداری ، واحد نور، دانشگاه آزاد اسلامی، نور، ایران.
4 استادیار گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Human rights accounting as an emerging concept in the context of the development of this knowledge can help the stability of the capital market, which is the basis for investing people with racial differences; It is gender and ethnicity. The purpose of this study is future study of human rights accounting in Iran's capital market. Therefore, based on the nature of collection, this study can be classified as mixed methods approach. Participants in the qualitative part were 14 experts in the field of accounting, and in the quantitative part, 25 people from the managers of brokerage companies and experts from the vice-chancellors of different sectors of the capital market participated in this study. The result of this study in the qualitative part indicated the existence of 3 categories, 6 components and 32 themes for the development of human rights accounting, which was confirmed based on Delphi analysis. Then, by choosing 2 factors out of 6 identified components as the basis of scenario creation, 10 themes identified as sub-factors of scenario creation were examined. The result of acquisition in a small part tells about the existence of 4 scenarios with a favorable situation, which shows that the scenario of immortality is the most ideal state of development of human rights accounting, and the scenario of loyalty can be considered the lowest basis for the development of human rights accounting at the level of the Iranian capital market.
کلیدواژه‌ها [English]
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