نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The purpose of this research is to provide a conceptual model of social capital using accounting information. According to the exploratory approach of the research and using the qualitative approach, the exploratory theorizing method has been used. The research method was mixed and the statistical population in the qualitative part was 23 financial experts and in the quantitative part the statistical population of this research was 29,000 managers and employees of government organizations in Ilam province. The sampling method was purposeful in the qualitative part and stratified in the quantitative part with appropriate allocation. Delphi questionnaire (qualitative part) and researcher-made questionnaire (quantitative part) were used to collect data. The validity of the questionnaire was confirmed using the validity method and its reliability was confirmed using Cronbach's alpha coefficient. In order to qualitatively analyze and validate the model according to the environmental characteristics, the Delphi technique was used and the structural equation method was used for quantitative validation. And by interviewing 23 experts in 1401, it has reached saturation by snowball sampling method. The results showed that the most important criteria that can lead to the formation of social capital using accounting information in companies; Cognitive-individual factors are corporate management, managers, organizational or corporate factors, industry factors and society itself. The results showed that the most important criteria that can lead to the formation of social capital using accounting information in companies; Cognitive-individual factors are corporate management, managers, organizational or corporate factors, industry factors and society itself. In this regard, the laws and regulations governing the information and business space, regulatory and corporate tools should be the foundation of social capital in accounting.
کلیدواژهها English
