With the change in the nature of social expectations and the development of the theoretical functions of accounting knowledge, companies cannot cover their interests by distorting information in relation to the opportunistic persuasion of stakeholders, as in the past. Therefore, with the paradigm changes of accounting knowledge and the acceptance of social structuralism approaches in this field, today the nature of accounting is moving from merely referring quantitative financial reports to covering the qualitative aspects of information disclosure. The purpose of this research is matrix evaluation of the themes forming the narrative accounting framework. The methodology of this study is developmental, because while providing an exploratory framework of the implementation of narrative accounting, based on creating a cognitive coherence of information acquisition, it seeks to evaluate the matrix of themes identified in the context of the study. The research tool in the qualitative part is interview and focusing on the process of thematic analysis to present a multidimensional model regarding the recognition of narrative accounting, so that based on the reliability measurement of the identified dimensions, in the quantitative part of the study, a matrix analysis will be performed. The results in the qualitative part during 12 interviews indicate the identification of 3 categories, 6 components, and 40 conceptual themes, which were attempted to provide a theoretical framework by performing two stages of Delphi analysis and removing 8 themes. The results in the quantitative section also showed that the organizing theme of information disclosure of communication assets and intellectual property are considered the most important instrumental dimensions of narrative accounting, which can be considered as a basis for improving the level of knowledge of the beneficiaries of the disclosed information.