جستجوی مقالات مرتبط با کلیدواژه « action research » در نشریات گروه « حسابداری »

With the paradigmatic changes in accounting knowledge in the last century and the acceptance of social structuralism approaches in this field, today's nature of accounting is moving from the mere quantitative reference of financial reports to the qualitative aspects of information disclosure. Narrative accounting is considered a strategic approach in the new paradigms of accounting knowledge, which aims to strengthen the functions of comprehensive financial information disclosure functions for stakeholders. Narrative accounting is considered one of the most emanating paradigm changes in accounting knowledge, which was a reaction to the vacuum caused by the positivist approach in classical accounting with the perceptual realities of external decision makers. Therefore, since the accounting philosophy based on the classical and objectivist approach was only looking for quantitative reporting, the narrative process in this field to link theory and practice emerged to provide a more attention-worthy answer to the expectations arising from social contexts. In other words, narrative accounting creates a more interactive environment for accounting with stakeholders and can greatly reduce the conflict of interest between companies and stakeholders. Narrative accounting can be considered a level of representation of interactive knowledge and accounting relations with stakeholders, which have arisen by changing the accounting paradigm from classic to modern approaches in this profession and seeking to create value for stakeholders. This research examines narrative accounting based on action research for cognitive classification in capital market companies. The noteworthy point is that although the scope of the function of the narrative process in the knowledge of humanities, especially in culture and management, is considered a tool to objectify the realities. Still, the lack of application of this concept in accounting has caused this knowledge to change even with the change in social expectations and conditions. , cannot become a structure of mutual language between the company and external stakeholders and have positive consequences for balancing the market regarding information symmetry.

This methodological process is called action research, which seeks to cognitively categorize it for implementation by connecting the qualitative aspects of identifying propositions related to the phenomenon under investigation. In this method, also called the type of analytical pragmatism, researchers conduct interviews and open coding to identify propositions so that different aspects of narrative accounting can be phenomenologically studied in this section. In the quantitative part, as a cognitive classification process, the research, by forming a focus group, contextualizes and separates the identified propositions and determines in which category each of the propositions can be placed in the category related to the phenomenon of narrative accounting. Therefore, to follow the path of analysis in this research, it is necessary to create scored questionnaires to determine in which category the experience and knowledge of the focal group place each proposition through the wiremax technique. The formation of the focus group meetings takes place during three stages of conceptualization, exchange, and content recognition so that it is possible to assign the points of each participant to the propositions for the classification of the concept of narrative accounting. Therefore, this study is considered developmental in terms of results and exploratory in terms of purpose, based on the nature of conducting interviews to identify emerging propositions of narrative accounting. In terms of the mixed nature of data collection, as mentioned, this study is considered a mixed study, so in the qualitative part, to conceptualize the phenomenon under investigation, data is collected from interviews with experts, and in the quantitative part, through Q questionnaire score data and analysis. Wiremax determines which category the propositions are classified into.

To achieve validity, similar research was matched to provide the possibility of entering the statements identified in the Q analysis model for the cognitive classification of this phenomenon in the context of capital market companies. In the following, by forming a focus group to determine the cognitive categories of the examined concept during four sessions and by creating a Q evaluation checklist from +5 to -5 in 28 houses according to the identified propositions, the necessary action was taken, and they were asked to understand the problem to place each proposition in one of the 28 houses of Q's evaluation checklist. Then, through the Wiremax matrix, cognitive classes were determined regarding the separation of narrative accounting propositions, and the results indicated the existence of 4 cognitive classes regarding the foundation of narrative accounting at the level of capital market companies.

Based on 4 levels in the foundation of narrative accounting as an action research process at the level of capital market companies, it is possible to get a more comprehensive understanding of this phenomenon. Therefore, based on these 4 categories, the categories assigned to each statement will be expanded. The first category as a research measure for the implementation of narrative accounting in the context of capital market companies is the orientation of the reporting language in the narrative of transparent information to the stakeholders to improve the level of cognitive awareness and judgment of investors and other users of external information. In this category, the accounting unit focuses on announcing a set of reports that are optional for investors, trying to use the capacities of a negative tone to advance their financial strategies in the capital market.

The results showed that narrative accounting, as an emerging part of accounting knowledge, can bring strategic capacities and competitive capabilities of companies in gaining the trust of stakeholders for companies.

The purpose of this study is Evaluating the reduction of the government's financial burden through the typology of drivers affecting generational accounting in the capital market by action research. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. Therefore, based on this model, first, through interviews with experts and open coding, an effort was made to identify n Effective drivers on the implementation of generational accounting in capital market companies. Then, in order to validate the propositions, a critical evaluation was done to compare the propositions with similar researches, so that the propositions can enter the stage of forming a focus group to discuss and exchange opinions for the cognitive separation of each proposition in the form of a category. Then, through Q evaluation checklist, each statement was scored between +4 and -4, and finally, a 4-level matrix was created with the aim of creating a foundation of effective drivers in the implementation of generational accounting with the aim of reducing the government's financial burden on future generations. The results showed that a total of 22 propositions were identified from a total of 12 interviews and 217 open codes created. On the other hand, it was determined in the quantitative section, 22 criteria identified in 4 categories were the creators of the generational accounting typology framework of capital market companies.

Shadow accounting, as a parallel process with classical accounting procedures, is trying to reflect a higher level of discretionary functions of companies to give a new identity to social values. Therefore, this emerging function in accounting is a kind of normative compliance of the expected values of the stakeholders in receiving broader aspects of the performance information of the companies.

The purpose of this research is an action research of shadow accounting to functional typology of compliance with capital market companies' social values. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. Therefore, based on this model, first, through interviews with experts and open coding, an effort was made to identify n Effective drivers for the implementation of shadow accounting in capital market companies. Then, through the Q evaluation checklist, each statement was scored between +5 and -5, and finally, a 4-level matrix was created to create a foundation of effective drivers in the implementation of shadow accounting.

The results in the qualitative section, based on 12 interviews conducted, indicated the existence of 289 open codes, based on which 26 areas related to the implementation of shadow accounting were identified. On the other hand, it was determined in the quantitative section, that the 26 identified criteria were separated into 4 categories creating the shadow accounting typology framework of capital market companies.

The results show that the functional development of shadow accounting in the context of capital market companies creates the opportunity for companies to gain higher trust by more widely disclosing the company's functional processes in terms of respecting the rights of shareholders; environmental rights; Judicial rights and human resources rights get information from users.

Recently Action Research (AR) in acconting has been implemented in order to decrease the gap between the theory and practice. The major purpose of this study is to investigate AR characteristics and mechanisms and to identify its various applications in accounting. The research method is based upon "One-shot Ex-post Design", and the period of the study consists of the recent 13 years (1998-2010) in which most studies have been conducted during this time. By exerting "Archieval Method" and "Content Analysis" technique, and searching through various important domestic and international websites, three main areas of AR applications in accounting were found- managerial
accounting, accounting information systems, and accounting educations. No AR research was found in such other accounting areas as auditing or financial accounting. Among the AR accounting reseraches, more than 59% of the studies is devoted to management accounting. The findings of the study also reveals that, on the average, during recent 6 years in comparison with the previous 7 years, the growth of AR studies in foreign AR researches, has been equal to 44%. Furthermore, managerial accounting generally, with 53% growth in AR studies, exhibits the greatest amount of the growth in AR studies. In searching for domestic AR studies, no study was found, and unfortunately, no accounting researcher was exerting this significant and efficient method distinctly; and whenever the elements of AR mechanism has been actually implemented in the studies, it is not unambiguously specified.