Conceptualize and Present a Model of Ethnic Factors affecting Accounting Functions in the Environmental Conditions of Iran

Document Type : Research Paper

Authors

1 Accounting, Islamic Azad University Marand Iran

2 Departmen of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.

3 assistant professor.department of accounting.sofyan branch.islamic azad university .sofyan.iran

4 Assistant Professor in Accounting, Islamic Azad university of Bonab Branch, Bonab, Iran

Abstract

The aim of the current research is to conceptualize and present a model of ethnic factors affecting accounting functions in the environmental conditions of Iran. In terms of methodology, this research is one of the qualitative researches with an approach based on foundation data theorizing, the statistical population includes experts who are experts in the field of theoretical and practical basics of accounting; It includes university faculty members in the fields of accounting, sociology and management, who were selected for the interview according to the purpose of the research, using the snowball sampling method. After getting expert opinions through 18 semi-structured interviews during 2020-2022, the conceptual model of accounting functions including causal conditions, background and context (structure), intervener, central phenomenon, strategies and also their consequences has been presented. The results of the research showed that according to the set goal, since accounting is considered as a social science, therefore the main function of this science can be accountability and response, and as a result, according to the strategies proposed in the conceptual model, the necessary education in the society should include the academic environment. And the social environment should be presented to the general public in the best possible quality in line with public needs. Also, transparency through the accounting system can be proposed as the main strategy to realize accountability. On the other hand, according to quantitative research findings (TOPSIS approach), individual factors such as; Seeking justice in accordance with religion and religion, culturally established personalities of ethnicities, gender and cultural weakness is the main factor in paying attention to ethnicism, and the consequences of social justice will be the result of the important fact that in this matter, the historical progress of ethnic groups and their culture of accountability and responsiveness can be the basis. and create the necessary background. Finally, for accounting functions to be considered, ethnic factors should be considered as an important advantage.

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Main Subjects

References

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Journal of Accounting Advances
Volume 15, Issue 2
November 2023
Pages 321-355

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History

  • Receive Date: 10 September 2023
  • Revise Date: 13 February 2024
  • Accept Date: 14 February 2024

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