An Islamic-Social Model of Accountability in Accounting
Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of impleme...
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| Format: | Article |
| Language: | English |
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Payame Noor University
2022-03-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | https://gaa.journals.pnu.ac.ir/article_8397_8931215e106ea220fa107c02e26348bf.pdf |
| _version_ | 1811244800141164544 |
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| author | iman zare Mohammad Moradi Reza Gholami Jamkarani Asadollah Babaeifard hosain Jahangirnia |
| author_facet | iman zare Mohammad Moradi Reza Gholami Jamkarani Asadollah Babaeifard hosain Jahangirnia |
| author_sort | iman zare |
| collection | DOAJ |
| description | Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation method. In a quantitative way, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. The research tool is a questionnaire extracted from the research literature.Research findings: Analysis of data in a quantitative part in the form of structural equation model showed that the effects of 6 areas including accountability approach, accountability levels, accountability dimensions, accountability elements, accountability principles, accountability strengthening on accountability of the accounting system were significant.Conclusion, originality and its contribution to the knowledge: Islamic model with focus on agency in the theory of construction and emphasis on moral values in the formation of social systems, the language of accountability in the accounting system evolves and dynamics. |
| first_indexed | 2024-04-12T14:31:13Z |
| format | Article |
| id | doaj.art-14b3aaf04cab4546b307ed711fb4e8f3 |
| institution | Directory Open Access Journal |
| issn | 2423-4613 2645-498X |
| language | English |
| last_indexed | 2024-04-12T14:31:13Z |
| publishDate | 2022-03-01 |
| publisher | Payame Noor University |
| record_format | Article |
| series | حسابداری دولتی |
| spelling | doaj.art-14b3aaf04cab4546b307ed711fb4e8f32022-12-22T03:29:17ZengPayame Noor Universityحسابداری دولتی2423-46132645-498X2022-03-0182375810.30473/gaa.2022.61148.15198397An Islamic-Social Model of Accountability in Accountingiman zare0Mohammad Moradi1Reza Gholami Jamkarani2Asadollah Babaeifard3hosain Jahangirnia4Ph.D. Student of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.Assistant Professor Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, IranAssociate Professor, Department of Social Sciences, Faculty of Humanities, University of Kashan, Kashan, IranAssistant Professor Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation method. In a quantitative way, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. The research tool is a questionnaire extracted from the research literature.Research findings: Analysis of data in a quantitative part in the form of structural equation model showed that the effects of 6 areas including accountability approach, accountability levels, accountability dimensions, accountability elements, accountability principles, accountability strengthening on accountability of the accounting system were significant.Conclusion, originality and its contribution to the knowledge: Islamic model with focus on agency in the theory of construction and emphasis on moral values in the formation of social systems, the language of accountability in the accounting system evolves and dynamics.https://gaa.journals.pnu.ac.ir/article_8397_8931215e106ea220fa107c02e26348bf.pdfaccountabilityaccountingstructuration theoryislamic approachsocial approach |
| spellingShingle | iman zare Mohammad Moradi Reza Gholami Jamkarani Asadollah Babaeifard hosain Jahangirnia An Islamic-Social Model of Accountability in Accounting حسابداری دولتی accountability accounting structuration theory islamic approach social approach |
| title | An Islamic-Social Model of Accountability in Accounting |
| title_full | An Islamic-Social Model of Accountability in Accounting |
| title_fullStr | An Islamic-Social Model of Accountability in Accounting |
| title_full_unstemmed | An Islamic-Social Model of Accountability in Accounting |
| title_short | An Islamic-Social Model of Accountability in Accounting |
| title_sort | islamic social model of accountability in accounting |
| topic | accountability accounting structuration theory islamic approach social approach |
| url | https://gaa.journals.pnu.ac.ir/article_8397_8931215e106ea220fa107c02e26348bf.pdf |
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