Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility
Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting. In our country, Iran, no scientific study related to c...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2003-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4009_ef796c287764962c450565b4739e94b5.pdf |
| _version_ | 1797378413568196608 |
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| author | G Babajani D Foroghi |
| author_facet | G Babajani D Foroghi |
| author_sort | G Babajani |
| collection | DOAJ |
| description | Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting. In our country, Iran, no scientific study related to corporate social reporting in order to establish conceptual framework of this part of accounting have been done so far. This research is an attempt to obtain those mentioned goals. In this research, according to results of Delphi survey, eight important and major factors were recognized as acceptable criteria for promotion of level of social accountability of Iranian enterprises accounting and financial reporting system. Comparing accepted criteria with characteristics of Iranian enterprises accounting and financial reporting system by Delphi group, determined that the above mentioned system lacks expected capability for social accountability. |
| first_indexed | 2024-03-08T20:07:30Z |
| format | Article |
| id | doaj.art-e10f70228f6743eabc6b1bf47dc65559 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:07:30Z |
| publishDate | 2003-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-e10f70228f6743eabc6b1bf47dc655592023-12-23T10:32:18ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192003-06-011239604009Capability Assessment of Enterprises Accounting System Accountability to Social ResponsibilityG Babajani0D Foroghi1عضو هیأت علمی دانشگاه علامه طباطباییعضو هیأت علمی دانشگاه اصفهانSocial Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting. In our country, Iran, no scientific study related to corporate social reporting in order to establish conceptual framework of this part of accounting have been done so far. This research is an attempt to obtain those mentioned goals. In this research, according to results of Delphi survey, eight important and major factors were recognized as acceptable criteria for promotion of level of social accountability of Iranian enterprises accounting and financial reporting system. Comparing accepted criteria with characteristics of Iranian enterprises accounting and financial reporting system by Delphi group, determined that the above mentioned system lacks expected capability for social accountability.https://qjma.atu.ac.ir/article_4009_ef796c287764962c450565b4739e94b5.pdf |
| spellingShingle | G Babajani D Foroghi Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility مطالعات تجربی حسابداری مالی |
| title | Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility |
| title_full | Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility |
| title_fullStr | Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility |
| title_full_unstemmed | Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility |
| title_short | Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility |
| title_sort | capability assessment of enterprises accounting system accountability to social responsibility |
| url | https://qjma.atu.ac.ir/article_4009_ef796c287764962c450565b4739e94b5.pdf |
| work_keys_str_mv | AT gbabajani capabilityassessmentofenterprisesaccountingsystemaccountabilitytosocialresponsibility AT dforoghi capabilityassessmentofenterprisesaccountingsystemaccountabilitytosocialresponsibility |