Representation a Model of Corporate Citizen Reporting Model for Effectiveness of Persuasion Desirability the Information Needs of Stakeholders

ReviewWith the aim of developing a corporate governance system in industry and commerce, this study examines the ethical and social factors affecting the relationship between companies as citizens and stakeholders as the audience of corporate governance system. The required data were collected through previous studies and semi-structured interviews from 11 experts of accounting experts purposely selected by snowball method and the underlying theory was used to design the mentioned pattern. This research was explained in six main categories and sub-categories. The results of open encoding indicate127 concept is derived from interviews. The results of axial coding indicate causal conditions with 19 main concepts under 4 paradigm codes, underlying conditions with 26 main concepts under 4 paradigm codes, interventional conditions with 19 main concepts under 4 paradigm codes, strategic conditions with 35 main concepts under 3 paradigm codes, consequence conditions with 16 main concepts in the form of 3 paradigm codes, axial conditions with 12 main concepts in the form of 3 paradigm codes explain the pattern. The results of validation also showed that the designed model is valid.