Modeling The Maturity of Critical Accounting and the Quality of Social Benefits with an Emphasis on The Role of Agency Theory

Articles in Press

Document Type : Research Paper

Authors

1 Ph.D. Student, Department of Accounting, Faculty of Accounting , Rasht Branch, Islamic Azad University, Rasht, Iran

2 Associate Prof., Finance, Payame Noor University, Tehran, Iran

3 Assistant Prof., Department of Accounting, Faculty of Accounting , Rasht Branch, Islamic Azad University, Rasht, Iran

Abstract

This study was conducted with the aim of modeling the maturity of critical accounting and the quality of social benefits, emphasizing the role of agency theory. The foundational data theory method used to present a model in line with the maturity of critical accounting and the quality of social benefits, emphasizing the role of agency theory through interviews with experts, which included 33 peaple. The final model based on extracted categories included 219 primary codes and 18 secondary code was presented under 6 main categories: conditions of causal, contextual, central category, intervening, strategic, and consequences after evaluation and screening with the fuzzy Delphi method.The results showed that achieving the quality of social benefits by emphasizing the role of representation theory is accompanied by challenges and limitations and is affected by various factors that should be corrected with help of critical accounting theory and through increasing knowledge and reforming the accounting system and cases Legislation aimed at achieving the quality of social benefits for individuals.

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Journal of Accounting Advances

Articles in Press, Accepted Manuscript
Available Online from 08 February 2025

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History

  • Receive Date: 19 July 2024
  • Revise Date: 02 February 2025
  • Accept Date: 05 February 2025

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