جستجوی مقالات مرتبط با کلیدواژه « accounting accountability » در نشریات گروه « حسابداری »

From the point of view of Islam, the source of accountability is in the belief in resurrection. Considering that in some sources, accounting is referred to as the language of accountability and the focus of this thinking is Structuration theory, the aim of this research is to studying the effect of reciprocity on the quality of accountability in accounting, emphasizing agency according to Structuration theory. The current research is quantitative in terms of approach. For analysis, correlation method based on emphasis factor and structural equation modeling were used. The statistical population of the research in the time domain of 2022 includes university academic staff members and official auditors who are members of the official accountants community and the sample size was determined according to the structural equation modeling methodology of 243 people. The data collection tool is a questionnaire extracted from previous researches. The data analysis in the form of structural equation model shows that the influence of belief in resurrection on the quality of accountability in accounting is strongly significant, this effect is from the confirmation of three types of relationships in the course of accountability, including 1- The relationship between belief in resurrection and agency, 2- Two-way relationship between agency and structure  3- The relationship between structure and religious, ethical, social, financial and sustainability dimensions; achieved. The results of the research shows that, according to the Structuration theory, the revalidation of agency has an effect on the creation of value and ethical structures and systems, including the accounting system, and the quality of accountability is one of the pillars of the accounting and financial reporting system. The quality of response resulting from the belief in resurrection is based on the five dimensions of faith, moral, social, financial and sustainability. The results of the current research will improve the quality of accountability of the accounting system by emphasizing the reciprocity of agency in both theoretical and practical dimensions.