جستجوی مقالات مرتبط با کلیدواژه « Grounded Theory » در نشریات گروه « حسابداری »

Companies that follow green trends and work on developing green awareness to integrate it into their business policy are considered the companies of the future. The method of data collection in terms of qualitative methodology was through theory analysis (grounded theory), which was collected by interviewing the necessary data, and after coding, the research model was designed based on a theoretical framework. the findings confirmed the existence of two categories of intra-organizational and extra-organizational GA values based on four main components including information, cost, competitive, and ecological advantage. In particular, the model will help practitioners consider the resources that they are likely to be noted when deploying GA. Finally, the applications of this study can be extended further in the social context that has not received much attention before and conducting this research and expanding it to emerging markets such as Iran can and increase cognitive capacity and shareholder decision-making.

The objective of this study, is to design the internal audit model through modern technologies in Islamic Azad Universities based on the Grounded theory. For this purpose, in 2022, using the snowball sampling method with 17 specialized faculty boards, managers, and auditors of Azad University and other experience in the auditing field, in-depth interviews were conducted up to the saturation stage. Research data were analyzed using the coding method and the main categories and concepts were extracted. A conceptual model was presented by which the influential components in internal audit were identified through new technologies. The results suggested that the most important causal conditions that can be effective in this model are internal control system traditional assessment, web-based accounting, post-expenditure monitoring, integration and coordination, financial discipline, and resource management. Also, to conduct internal audit through new technologies, strategies such as enhancing the quality level of internal audit, agility of the internal control system, alteration and improving processes, and accountability to stakeholders should be adopted. Finally, the research model indicates that internal audit through new technologies in Azad University can have consequences such as continuous auditing, increasing audit quality, eliminating the paper system, pre-expenditure monitoring, increasing financial transparency, reducing audit costs, fast and reliable reporting, protection of people's rights and tuition fees

For this purpose, in this article, the effective factors on the financial reporting of managers based on the acute inflationary economy in line with the continuation of the activities of Tehran Stock Exchange companies have been tried based on the opinions of experts in the form of available and targeted sampling, which is 11 people. Determined to be modeled through interviews, in the form of foundational data theory. The results of the research showed that the main influencing factors are that the causal variables include managerial driving factors that include managers' behavioral and cognitive factors, managers' business intelligence factors, managers' communication factors, managerial organizational factors and environmental driving factors that include social networks, communication with industry, environmental monitoring, intervening variables include government policies and laws, government support, control of macroeconomic variables by the government, and financial and administrative facilitation. Background variables include the use of new financial technology that includes internet social networks, new financial technologies, the use of new methods that include competitiveness, social responsibilities including environmental issues and branding, product accreditation and Services and pricing. Strategic variables include identification of potential points, adaptability to peripheral developments, risk-taking, market knowledge and financial standardization, and impact variables include the development of participation of shareholders and beneficiaries, profitability and increase in market share.

The aim of the current research is to provide a conceptual model of ethnic factors affecting accounting functions in the environmental conditions of Iran. In terms of methodology, this research is one of the qualitative researches with an approach based on foundation data theorizing, the statistical population includes experts in the field of theoretical and practical accounting basics; It includes accounting and management professors, certified accountants, who were selected for the interview according to the purpose of the research, using the snowball sampling method. After obtaining expert opinions through 18 semi-structured interviews during 2021-2022, the conceptual model of accounting functions including causal conditions, background and context , intervener, central phenomenon, strategies and their consequences has been presented. The results of the research showed that according to the set goal, since accounting is considered as a social science, therefore the main function of this science can be accountability and response, and as a result, according to the strategies proposed in the conceptual model, the necessary education in the society, including the academic environment, should be provided. And the social environment should be provided to the general public in the best possible quality in line with public needs. Also, transparency through the accounting system can be proposed as the main strategy to realize accountability. individual factors such as; Seeking justice in accordance with religion and... can be a fundamental factor in paying attention to ethnics, and the consequences of social justice will be the result of this.

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

Companies' financial statements are a window through which one can look inside the company. People from different groups need financial statement to make different decisions. The present study seeked to examine the success of financial statements in fulfilling the mission of conveying the company's message and provide suggestions for improving this process using grounded theory. after literature review and framework determination, a semi-structured interview with university professors, accountants, auditors and stockholders began. After depth conversations with 29 people due to saturation, the theoretical sampling ended. However, new topics were also raised in the interviews, which necessitated further studies. Therefore, the data collection process was done by studying the research literature, interviewing and referring to new sources. Data analysis was based on open, axial and selective coding of Strauss and Carbin's grounded theory approach and a paradigm was formed. The Axial category is "financial statements using" which is influenced by inputs including causal conditions, contextual conditions and interfering conditions and causes strategies and outcoms. Some consequences are positive and some are negative. The need to maintain the positive consequences and provide solutions to eliminate and improve the negative consequences is obvious. finally, solutions for this type of consequences have been presented. The proposed solutions emerged in the three axes of " solving communication problem ", "financial statement design" and "standardization". Finally, a comprehensive model of financial statement use was presented, including three main components: Producer, Iinformation and User.

Investigation and behavioral finance analysis of investors and market participants in the nascent field of financial management is one of the topics. Integration can be considered classical economics and sciences of psychology and decision-making. While taking note of the recent developments on the stock exchange, have all the internal and external factors considered in the nuances and micro-sighted because this process of thought, conscience, and a mentally wide variety of people (investors) that has this is a subjective understanding is vital for transparency and a better understanding of the market. Since the 1980s, logical investment hypotheses and efficient markets have been ruined by appearing in behavioural finance literature. The mentioned literature states that some biases cause decision-making problems while trading shares. Tversky and Kahneman, in the 70s, in a series of articles, achieved the development of applications of psychological knowledge in finance and economy. This research gradually became known as behavioral finance in the 90s as a field of financial matters. In the behavioural finance paradigm, the prevalent assumption of viewing a human being as a rational entity who is always satisfied in optimizing his/ her benefits is questionable. Behavioral finance asserts that the attitude of investors to the capital market is a function of investment psychology, ideas and position about risk. Research shows that many micro and macro factors that are measurable and non-measurable affect the behavior of investors. The advocates of Behavioral finance knowledge strongly believe that awareness of psycho-cognitive" tendencies in the investment realm is essential and requires serious improvement in expanding the scope of studies. However, academicians and professionals who are advocates of classic financial schools do not believe in examining the behavioral aspects of humans and their impact on financial decisions as an independent field of study. Yet, both quantitative and qualitative advancement of experimental studies within this field indicates the importance of research on behaviors in financial markets. Financial literacy is essential in understanding investors’ behavior in advanced and emerging stock markets. While previous studies have shown a positive association between improved financial literacy levels and the quality and performance of investors’ decisions, the dynamics of this process have not been adequately examined. This study aims to identify influential factors in individual investor's decision-making and designing a model in the capital market. Due to the necessity of the subject and the lack of a comprehensive model that shows the factors influencing investors' decision-making in the Iran capital market, the present study developed this model.  The methodology of this research is a development, exploratory and qualitative research in terms of result, objective and method, respectively. The research method is based on the strategy of the data foundation theory method with the coding method and paradigm model of Strauss and Corbin. The statistical population of the present study includes university experts and experts in the capital market who have continued to collect information through interviews until saturation; also, a sample of the snowball method has been used based on the opinions of 50 experts and the Strauss and Corbin system approach. The data collection tool was a structured interview, and the focus group continued with the subject matter experts until the theoretical level was reached. Also, using open coding, axial coding and selective coding, the concepts, categories, specifications and dimensions of the categories that were classified into contextual factors, causal conditions, strategies, intervening conditions, and outcomes were extracted and presented and Approved by the expert opinion of the expert.  This study provides new insight into the factors affecting decision-making. The research data were analyzed using open, axial and selective coding methods, which is a component of the grounded theory approach with the aid of Maxqda 2018 software; finally, the integrated model of developing investor decision-making is provided, which resulted in the identification of 2 categories of causal conditions, 6 categories of phenomena/context, 9 categories of intervening conditions, 7 categories of action strategies and 7 categories of consequences related to the main phenomenon of research.  Based on the research results, individual investors can improve the quality of their decision-making and make more effective investment decisions by implementing the presented strategies and identifying and reducing their mental biases. These strategies include capital market knowledge, consulting with the expert capital market, extensive training in stock exchange concepts, employing specialized and experienced brokers in the capital market, reforming the structural system of the stock exchange, transparency of financial information, expansion of the secondary market, security of investment, Providing the ground for the investor not to leave the capital market.

The present research was conducted with the aim of designing an internationalization model based on the networking approach in the food industry using a qualitative method of the grounded theory type. The data of this research was derived from in-depth and semi-structured interviews with 15 managers and experts of the food industry, which was based on targeted sampling depending on the selection criteria and continued until the theoretical saturation of this process was reached. The validity of the research data was checked and confirmed by going back to the participants and external auditors. Data analysis was done based on the Strauss and Corbin model in the form of open, axial, and selective coding in the Atlas TA 8 software. The results showed causal conditions (international development, production economy limitations and opportunities and challenges of change in the food industry), contextual conditions (content and structural capabilities and legal and scientific considerations), intervening conditions (political economy, environmental interventions and business development challenges) strategic conditions. (global development strategies, network creativity strategy, development of network resources and development of new products) consequences (improvement of brand social capital, development of international market and development of capabilities of food industry). It was also found that the application of international financial reporting standards improves the process of identifying and measuring transactions, assets and liabilities, increases the quality of presentation and disclosure of financial statement components, and the overall quality of financial reporting.

Accountability and transparency are important components of the government's desirable governance, which can be achieved in the form of preparing a "quality budget liquidation report". Budget liquidation was first proposed in 1289 in the Public Accounts Law in order to improve the use of credits and revenue collection. The purpose of this research is to identify the challenges of optimal preparation of the budget liquidation report of the Supreme Audit Court with the Grounded theory and to rank them with the Analytic Hierarchy Process. The research is applied in terms of purpose and descriptive-survey in terms of implementation. The sample of the research to answer the research questions was (10) high-ranking experts of the Supreme Audit Court, senior government managers and university professors. The findings of the research in the Grounded theory, six main challenges include "cases related to the budget liquidation report", "problems caused by the budget law", "challenges related to other government institutions", "challenges caused by financial laws". , identified "environmental issues" and "problems caused by government accounting". In the ranking stage of the Analytic Hierarchy Process, "problems related to budget liquidation report" was introduced as the most important challenge of budget liquidation. In order to present a better budget liquidation report, there is a need for field investigations related to budget liquidation, making legal reforms, creating more coordination between executive bodies and considering environmental conditions.

The success of any organization in achieving its goals depends significantly on the decisions of managers. The success of management accounting also depends on being able to improve managers' decisions by providing useful information. But the main problem in management accounting is not using the theoretical framework and theories of accounting. In order to develop the conceptual and developmental management accounting at strategic levels of the organization with a critical accounting approach to play an effective managerial role, the researcher, while describing, explaining and modeling management accounting with a critical thinking approach, seeks to identify indicators and components. To determine the role of management accounting in the development of management attitudes, beliefs and actions. For this purpose, in the present article, the researcher, using the data theory method of the foundation, presented a conceptual model for management accounting based on critical thinking through interviews with experts in knowledge-based companies. The results of the research in the presented model have three categories of causal conditions such as socialization, leadership and systemic thinking, culture building as a category of contextual conditions, environmental conditions as intervening conditions, formulation of requirements and strengthening of management factors as strategies and Consequences were identified.

The purpose of this study is to present a social marketing model in audit using grounded theory. The statistical population of the study includes audit professionals. The Snowball sampling method was used to select 14 people. Data collection tools are semi-structured interviews with experts, information and data analysis methods, content analysis using three stages of coding and using Maxqda software. In this research, the core phenomenon is social marketing in auditing. In this regard, major and minor categories, causal, intervening, contextual, strategies, and consequences were extracted from research data (interviews). The results indicate that social marketing in audit can lead to business interests as well as the interests of customers and companies, taking into account the interests of society. Audit firms should use social marketing to provide services tailored to the wants and needs of their customers in addition to paying attention to the principle of customer orientation, compliance with regulations and standards, professional ethics and competition. In addition, they should increase customer loyalty and satisfaction, improve performance, gain competitive advantage and improve audit services, and gain a distinct position in the minds of their customers and other competitors in the market.

The purpose of this research is to design a paradigmatic model for the development of the internal audit profession based on grounded theory. This research is a qualitative research in the field of inductive paradigm. In the present study, semi-structured interviews were used as a data collection tool and were analyzed using coding. In this research, purposeful sampling has been used to select the sample, and based on the principle of theoretical adequacy, this was achieved by using 15 interviews, and an abstract and more general model was extracted that expressed the main question of the research. Then, the qualitative research model was designed. For validity, internal agreement coefficient and reliability method of agreement between two coders were used. MAXQDA text analysis software was used to analyze the interviews. The results of the qualitative phase are extracted by using open interviews and collecting them from experts, "categories", "causal conditions", "contextual conditions", "intervening conditions", "strategies" and "consequences". Also, in the end, the final indicators were grouped in the two sections of the SWOT matrix and the stable balanced scorecard(SBSC). In general, 135 indicators approved in this research are divided into financial criteria, beneficiary criteria, process and operational criteria, learning and growth criteria, and legal and social criteria based on the sustainable balanced evaluation card. Also, these indicators were divided into threats, opportunities, weaknesses and strengths in the SWOT matrix, which can be used in the development programs of the internal audit profession in Iran.

Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students' ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. The study was conducted in two qualitative and quantitative steps: In the qualitative step, using the research literature and the opinion of experts, the factors affecting accounting education were identified and categorized with a critical thinking approach. In quantitative step, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and PhD students in accounting. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of oxtracted model showed that; The dimensions of causal conditions have a significant effect on axial conditions. Phenomenon, context, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. Also, the effective mediation role of axial conditions and strategies was confirmed. Based on the results, all factors in the extracted model have effective cause and effect role. In the end, the main index of Grounded Theory model was favorable fit. The results of this research can be a strategic and practical model for teachers and accounting schools.

The role of internal auditors is constantly changing and evolving. There are inherent role conflicts in internal auditing and management of inconsistent demands from customers or stakeholders of the internal audit department can help its effectiveness and create added value for the organization. The purpose of this research is to understand the role of conflict management strategies that internal auditors use to achieve a theory in this field and for this purpose, the qualitative research method and Grounded theory approach have been used. Research data were collected through interviews with internal audit managers and were analyzed by open, axial, and selective coding. Then the extracted categories were presented in the form of an integrated model of internal auditors’ role conflict management. Based on this model, to manage role conflict by internal auditors, it is necessary to strengthen the skills and awareness of stakeholders (as role senders) and internal auditors (as role receivers). By improving these factors, effective role conflict management strategies, improvement of context, and the effectiveness and development of the internal audit profession will be possible

This study aimed to explore the factors contributing to the misalignment between undergraduate accounting education and professional requirements in Iran and it could present expert perspectives on the essential educational components and curricula necessary to bridge this gap.

This research was done employing the grounded theory method. For this purpose, concepts and categories were extracted by using the theoretical sampling method and conducting interviews with 14 experts. The steps taken to conduct the research included formulating general research questions, interviewing experts, extracting concepts and categories and their specifications and dimensions, classifying categories using open, Axial and selective coding, and presenting the final research model.

The final model of the gap between undergraduate accounting education and professional needs in Iran was presented in the form of causal conditions, underlying conditions, intervening conditions, strategies, and consequences. Throughout this research, several critical factors were considered, including the evolving legal and regulatory landscape of the country, the rapid technological advancements, the globalization of the accounting profession, and quality-related issues in education. These quality-related concerns encompassed the infrequent changes and updates to curricula and educational materials in response to shifts in the economic and financial environment, as well as the need for ongoing professional development among university professors. Regarding the needs of the profession, it was identified as the causal conditions and factors of the gap. One of the most crucial strategies for mitigating this gap entails reevaluating the weighting and timing of certain course curricula, revising specific lessons and educational programs, enhancing educational materials, elevating the practical knowledge level of students, diversifying teaching methods, and ensuring the adequate supervision of professors' teaching. Additionally, creating an information technology infrastructure for educational purposes, expeditious approval and guidance on the implementation of standards by the audit organization, conducting both virtual and in-person training courses, and encouraging professors' active involvement in professional organizations are all essential measures to bridge the divide. The consequences of the implementation of the strategies include the existence of training courses for all students across the country and the observance of educational justice, the awareness of university professors about the changes that have occurred in the profession with their presence in professional organizations, and as a result, greater coordination between the profession and the university is employing expert professors suitable for each course in universities, using new educational methods, improving the level of students' practical knowledge, reviewing and revising the educational topics that are mentioned in detail in the text.

Due to continuous developments in financial markets, the gap between accounting education and the need for the profession is very important and it is necessary to periodically examine this gap and its causes. According to the strategies presented in this research, several suggestions have been made for some institutions related to the subject of the research. For example, regarding the educational planning committee, it is possible to mention the opportunity to create scope for members of the profession to determine educational curricula, weighting, and prioritization in educational curricula. Regarding the role of universities, efforts should be made to provide sufficient support to theses and theses in the field of education and provide sufficient funding to employ professional professors to teach some courses so that they can share their practical experiences with students in some applied courses such as auditing and or transfer tax laws. Establishing greater convergence of the audit organization with other government institutions such as the tax affairs organization to recognize the standards developed in the preparation of financial statements to reduce ambiguity in the application of some standards can be considered as one of the practical suggestions of this research and a factor to reduce this gap.

The main objective of this research was to design a strategic management accounting model based on the development of accounting databases in crisis conditions and to validate the model. To achieve this objective, an exploratory sequential combination method was used, and the data was collected in two stages. In the qualitative part, using the Foundation's data method, through structured interviews with 20 experts who selected by theoretical sampling, data was collected and using the systematic design of Strauss and Corbin, codes and components were collected. Strategic management accounting based on the development of accounting databases was obtained in crisis conditions and compiled in the form of a conceptual data model of the foundation. Based on the findings from the qualitative stage, a questionnaire and a preliminary model were designed, and after measuring its validity and reliability, this questionnaire was implemented through the participation of 267 managers and specialists of listed companies, and the findings of the research showed The most predictive model is related to key variables including culture-building, information sharing in companies, orientation to companies' strategies through accounting information systems and trust building among different layers of the company.

Today, prolongation of proceedings, especially in the field of economic crimes, is one of the most important challenges in the judicial system of the country. Accordingly, the purpose of this study is to provide a comprehensive model for preventing the prolongation of economic crimes proceedings with the help of forensic accounting techniques using grounded theory. The research method was qualitative and data were extracted using semi-structured interview tool and review of existing literature. The sample consisted of 12 faculty members working in the profession and official experts of the judiciary and they were interviewed in 2022. The results of the study show that the causal conditions affecting the preventing prolongation of proceedings include the complaint of opinion outside the expert's jurisdiction, the reasons for the expert's rejection, accountability of the inquiries of notary departments and municipalities, banks and the delay in the timely presentation of the experts' theory, dissatisfaction of t people from the performance of the judiciry, need to save time and financial budget and the underlying conditions related, increase of judges and managers of the branches of the courts. Intervening conditions include increase of sufficient number of judges, high volume of cases, mechanized practice of the judicial system, and increase of judges salary and teaching software effective monitoring of centers and counseling centers on the performance of experts cumbersome regulations that have strategies such as forensic accounting techniques. This condition will have consequence, increasing more people satisfaction consent of the parties to the lawsuit,. The results of this study can help to solve the problems related to prolongation of proceedings in economic crimes by using forensic accounting techniques and provide scientific and technical resources, while interpreting and stating the truth of economic crimes related phenomena to fair proceedings in judicial circles.

Today, the news is often heard about fraud and misbehavior of management and employees of companies, many of which were expected to be discovered and reported by accountants and auditors. Many accountants and auditors face different ethical challenges daily in their professional affairs. Although the professional code of conducts related to accountants and auditors dealing with ethical issues and challenges has been formulated and communicated, the available evidence shows the failure of these codes and ethical principles. The current research seeks to formulate a model to identify the most critical ethical challenges accountants face and the factors that create them. The grounded theory design has been employed in this study. The results indicate the causal conditions for creating violations and ethical dilemmas in two groups of individual and organizational conditions. Also, ethical challenges are created on the ground of professional societies and social and cultural societies; economic and professional restrictions as intervening conditions lead to accelerating or limiting ethical challenges. In addition, the results show that ethical challenges in the accounting profession include violations that can align with the organization's, public, or individual interests.