Document Type : Research Paper
Authors
1
Phd student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
2
Assistant Professor, Department of Accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.
3
Assistant Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
10.22051/jera.2024.46504.3215
Abstract
Accounting is considered to be a symbol of corporate responsibility, which can help companies to be more accountable than in the past and gain the trust of stakeholders. Philanthropy as one of the fields of paradigm shift in accounting is an emerging concept that has developed accounting implementation processes towards legitimacy. The purpose of this research is development of philanthropic practices in the implementation of accounting based on the phenomenological process. Based on the nature of phenomenology, this study sought to categorize the fields of philanthropy development in accounting implementation procedures. Therefore, in terms of methodology, this study can be considered exploratory and combined. Because through interviews with experts, this study sought to discover the propositional themes of the investigated phenomenon in order to make it possible to generalize it to the study context. The participants in this study were experts in accounting knowledge to collect data from the qualitative sector and financial managers and accounting heads of capital market companies in the quantitative sector. The results of the study in the qualitative part during the 12 interviews conducted indicate the identification of 159 open codes and 24 propositional themes for the development of humanitarian practices in the implementation of accounting procedures. In the quantitative part, the results of the study identify 4 categories for a more coherent understanding of the effectiveness of humanitarian functions in the implementation of accounting procedures. The results of this study show that accounting, by changing its classical and purely quantitative procedures, is trying to accept more inclusive values of the information needs of stakeholders in the capital market, rather than being independent of religious views; gender and ethnicity, due to the existence of equality and balance, a platform should be provided to achieve higher dynamism and interactivity between companies and stakeholders, and in this
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