The conceptual model of social capital using accounting information in Iran with a mixed approach

Document Type : Original Article

Authors
flora Polyani 1
Heydar Mohammadzade Dalte 2
yaqoub Aghdam Mazraeh 3
Ibrahim Navidi Abbaspour 4
1 Ph.D. Candidate Accounting, Marand Branch, Islamic Azad University, Marand, Iran
2 Associate Professor of Accounting Department, Marand Branch, Islamic Azad University, Marand, Iran.
3 3 asisitant professor of accounting, sofian branch , Islamic Azad University, sofian ,Iran
4 3 asisitant professor of accounting, MARAND branch , Islamic Azad University, MARAND ,Iran
10.22034/jmaak.2024.78004.4406
Abstract
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.
Keywords
Social Capital, Accounting Information, Social and Cultural Capital, Ground Theory
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