The model of barrier to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange: with thematic analysis and Delphi approach

Abstract: In the last two decades, improving the environmental and social performance of accounting has been raised as a key management issue. For this reason, the subject of "sustainability" is attracting the attention of many researchers and business managers. This much attention is due to the rapid consumption of natural resources, the concerns related to the heat of the air and also the social responsibility of companies. Therefore, the aim of the current research is to provide a model of the obstacles to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange with thematic analysis and Delphi approach. The current research is applied-developmental in terms of purpose. The research strategy is a Delphi survey. First, by using the analysis and interpretation of 12 interviews conducted with 12 experts of the companies accepted in the Tehran Stock Exchange, they investigated the attitude of managers of different layers regarding the obstacles to the development of sustainability accounting and financial reporting. In this section, by using the line-by-line review of the interviews and the integration of the model obtained from the interview and literature review, the first round of Delphi questionnaire was formed and given to the experts. The Delphi process was completed in four rounds and an agreement was reached after the fourth round. At the end, the final conceptual model of the research was extracted. In this context, 45 indicators were identified in the form of 3 main categories. The results of the research presented an integrated model for the obstacles to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange, which can be used by managers and researchers.