Leadership and accountability capacity of public accounting through financial reporting quality: Testing contingency and institutional theory based on isomorphic behavior.

Document Type : Original Article

Authors
Vahid oskou 1
Farhad azizi 2
Massoud Soltanloo 3
Seyed Mohammad Mohseni Sohi 4
1 Assistant Professor, Department of ccounting, Faculty of Humanities and Physical Gonbad Kavoos, Golestan, Iran
2 Department of Accounting, Shahr-e-Quds Branch, Islamic Azad University, Shahr-e-Quds, Iran.
3 Master of Accounting, Alborz Campus, University of Tehran, Alborz, Iran
4 Master of Science in Accounting, Islamic Azad University, Research Sciences Branch, Tehran, Iran
10.22034/jmaak.2025.78208.4467
Abstract
The primary objective of this research is to examine leadership and the capacity of public accounting accountability through financial reporting quality in Iranian refining organizations. This study is descriptive-correlational in terms of its nature and methodology, involving 311 managers and financial department staff of the National Iranian Oil Company in Tehran Province in 2024. The research data were collected using a researcher-developed questionnaire based on the theoretical concepts of Iranian public sector financial reporting, employing a five-point Likert scale. Data analysis indicates the application of institutional theory at the level of Iranian refining organizations. According to this theory, the findings suggest that leadership and the capacity of public accounting accountability can be achieved through financial reporting quality. This study follows both contingency and institutional theories. Based on contingency theory, there is no universally appropriate system for accounting and financial reporting worldwide. According to institutional theory, organizations constantly react to environmental pressures surrounding them. Consequently, the results were analyzed based on isomorphic behavior, which fulfills social expectations regarding managerial accountability to the public. This approach will foster a balance between institutional pressures, sustainability development, and the integrated and coherent implementation of the financial reporting process in companies.
Keywords
Public Accounting Accountability
Financial Reporting Quality
Contingency and Institutional Theory

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