International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

A mixed model of social and ethical components of corporate citizen financial reporting for the information needs of stakeholders: grounded theory

Document Type : Original Article

Authors
ruhallah abedi 1
Reza Gholami 2
mojgan safa 3
Zahra Dianati Deilami 4
1 PhD Student in Accounting, qom Branch, Islamic Azad University, qom, Iran
2 Associate Professor of Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran
3 Assistant Professor of Department of Accounting, qom Branch, Islamic Azad University, qom, Iran
4 Associate Professor of Accounting,faculty of financial sciences, kharazmi University, tehran, Iran
10.30495/ijfma.2024.77658.2127
Abstract
With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. This research, based on exploratory evaluation and qualitative analysis, tries to determine new components and propositions of corporate citizen in order to explore its role on the development of theoretical and practical frameworks of the desirability of persuading stakeholders after theoretical screening through factor analysis. The research method is of a mixed type and has been carried out in two parts, quantitative and qualitative. The statistical population of this research in the qualitative part is 18 audit and accounting experts and 11 people were selected using the snowball sampling method and the theoretical saturation point. The tool for collecting the qualitative part of semi-structured interview data is derived from theoretical foundations. The analysis method of this part is using the data theory of the foundation. The results of this part of the research were explained in the form of six main categories and subcategories. In the quantitative part of the research, the model was validated by using the researcher-made questionnaire tool taken from the qualitative model of the research after confirming the validity and reliability. The statistical population, which included 460 experts and managers of listed companies, was estimated to be 213 based on Morgan's table. Paths and causal relationships between external and internal constructs in the structural model were confirmed by confirmatory factor analysis.
Keywords
Keywords: corporate governance
corporate citizen reporting
information needs of stakeholders
Grounded theory
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