The Relationship between Budget Strategies and Social Justice with an Emphasis on Generational Accounting
Today, the value of using generational accounting is expanding in the countries of the world. In order to achieve social and intergenerational justice, it is considered important to use generational accounting and update the budget and tax policies. The purpose of this research is to explain the relationship between budget strategies and social justice by considering generational accounting in Iran. In the first stage, relevant English and Farsi articles were selected using the CASP Critical Assessment Skills program. Then, using them, the main variables were identified, i.e., generational accounting as an independent variable, intergenerational justice as a dependent variable, and budget policies as a mediating variable and their components. In the following, these variables and their related components were given to 15 experts through a fuzzy Delphi questionnaire to confirm their reliability. Then, in order to validate the final model of the research, a 5-choice questionnaire with approved components was designed and distributed to 235 experts, accountants and experts through the Persa site, and the correlation coefficient and regression of the hypotheses using It was analyzed by spss software. The findings showed that there is a positive and significant relationship between generational accounting, budget commitments and policies, budget strategies and intergenerational justice with social justice. Therefore, considering the importance of budget strategies for future generations and its impact on social and generational justice, it is necessary for our country to consider them.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.