Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction

This study, through the use of thematic analysis, seeks to identify the theme related to the rhetorical accounting issue to combine it with the corporate legitimacy dimensions of Suchman's (1995) theoretical framework to provide an evaluation of the gray VIKOR. The purpose of this research is to present an integrated themes framework of rhetorical accounting in the development of corporate legitimacy based on expanding the values of social interaction by the Gray VIKOR.

This study is considered to be a developmental one in terms of the method of data collection and terms of the results. For this purpose, first, during interviews with experts as participants of the qualitative section, three basic, organizing, and inclusive themes were identified and the reliability of the identified themes was confirmed by two stages of Delphi analysis. Then, in the quantitative part and through the participation of 25 managers of capital market companies, it was determined the most influential theme of the organizer of rhetorical accounting in corporate legitimacy, and the process was carried out through the gray VIKOR matrix.

The results showed that the information system in accounting knowledge (A6) is the most strategic accounting factor in the development of achieving social legitimacy in the functions of capital market companies.

The obtained results indicate that the selection of the theme of strengthening the information system of accounting knowledge as the most effective driver regarding the accounting function means that increasing the communication channels between the accounting unit and the social platforms can strengthen and develop the knowledge of expectations and information needs. Stakeholders should be helped by accounting units and systematically, accounting processes can provide more data that are reliable to stakeholders for decision-making.