نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری ، گروه حسابداری ،واحد گرگان،دانشگاه آزاد اسلامی،گرگان،ایران
2 دانشیار گروه حسابداری، واحد گرگان،دانشگاه آزاد اسلامی،گرگان،ایران
3 دانشیار گروه حسابداری، واحد بندرگز،دانشگاه آزاد اسلامی،بندرگز،ایران
4 استادیار گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
The complexity of financial markets changed the information needs of financial reporting users, but raised concerns about users facing large and complex volumes of information using integrated reporting. But the experience of other forms of reporting, such as sustainability, indicates the need for infrastructure to implement it. The present study intends to provide a model including causal conditions, strategies, context conditions, intervening conditions and the necessary implications for the implementation of integrated reporting. In order to achieve a deep and rich description of the experiences, attitudes and perceptions of the participants, the qualitative research method and in particular the strategy of data-based theory were used. For this purpose, with the help of theoretical and purposeful sampling method, 19 experts and experts in the field of financial reporting were interviewed as key informants of the research. The results indicate that the causal conditions for the implementation of integrated reporting include legal requirements, privatization, legislators' perspectives, and international relations. And it is necessary to adopt strategies including institution building to organize, standardize, improve education and establish a mechanized system. Finally, the proposed model suggests that the consequences of implementing integrated reporting increase the value of the organization, create accountability, create transparency and trust, and increase investor attraction. This research determines the necessary conditions for the development of integrated reporting in order to provide sufficient information to users
کلیدواژهها [English]