International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Designing and Explaining the Pattern for Web-Based Integrated Reporting (with Reporting of corporate citizenship Approach)

Document Type : Original Article

Authors
fatemeh darogheh hazrati 1
Akram Taftiyan 2
Mahmoud MOEINADIN 3
1 Ph.D. Student of Accounting Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
2 Associate Professor of AccountingDepartment of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
3 Associate Professor of Accounting Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
Abstract
There is a requirement to provide simple and fluent reports to enables users to make decisions easier according to global trade competition intensity. In a way, information can be reported to stakeholders at a lower cost, more extensive, and more diverse way through a website and includes all organization's dimensions (past, present, and future) and, evaluates organization value creation. This study aims to design a model for integrated web-based reporting with a corporate citizen reporting approach using an exploratory mixed method. The model was provided by identifying 15 components and classifying them into four dimensions in the qualitative section after examining the research theoretical foundations, with the help of interviews with 20 experts by snowball sampling method and based on the theme's analysis interviews. The quantitative part presents the random sampling method in a simple way. A questionnaire of design and information was collected and analyzed by 384 people using structural equation and confirmatory factor analysis tests to prove and fit the identified model. As the research results show, the final model can be used as a native and innovative model for Iranian companies' integrated web-based reporting.
Keywords
Integrated Reporting
Web-based Reporting
corporate citizenship reporting
Confirmatory Factor Analysis
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