The desirability of measuring and reporting the dimensions of intellectual capital on the dimensions and structures of sustainability accounting by adjusting organizational knowledge management

Today, the ability of absolute, stable and direct competition between companies lies in the extent to which the knowledge strategy dominates them. This distinctive strategy has changed the business framework from an industrial economy to a knowledge economy. Intellectual capital, as pioneers in the realm of knowledge, plays a vital role in generating added value and wealth, improving performance, and sustaining corporate operations. According to representation and signage theories, companies seek to improve or stabilize the quality of reporting despite uncertainty. On the other hand, according to the theories of contracts and stakeholders, the continuation of activities and competition of companies and consequently the establishment, maintenance and improvement of stable relationships with stakeholders, depends on the functions of sustainability accounting. Using the relevant dimensions and structures, they stabilize and measure and inform their performance using sustainability reporting. so; Measuring and reporting intellectual capital as an innovative value, has been considered by a wide range of stakeholders in the organization with heterogeneous interests, and this conflict of interest has become a double factor in creating a demand for measuring and reporting the dimensions of intellectual capital. The purpose of this study is to determine the desirability of this demand on the dimensions and structures of sustainability accounting by modulating organizational knowledge management. The statistical population of this research is the companies listed on the stock exchange during the years 2016 to 2020. Patterns are evaluated and hypotheses are tested based on multivariate regression models and structural equation techniques. The results of testing he hypotheses show that measuring and disclosing the dimensions of intellectual capital for the dimensions and structures of financial sustainability reporting has a positive final desirability and with the presence of organizational knowledge management variable to overcome the obstacles and challenges of identifying intellectual capital, the final desirability increases. And the organization can achieve a higher level of sustainability reporting quality.