Document Type : Research Paper
Authors
1
Ph.D. Student of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
2
Assistant Professor of Accounting , payame Noor University, Tehran, IRAN
3
Assistant Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
4
Assistant Professor, Department of Education, Kashan Branch, Islamic Azad University, Kashan, Iran. .
10.22051/jera.2025.48198.3299
Abstract
Abstract
Subject and purpose of the article: Financial reporting as a product of the accounting system as a social system is affected by structure and agency according to the Structuration theory. Religiosity as a kind of social norm can influence the pillars of social systems. Therefore, the aim of the present study is to investigate the effect of religiosity on financial reporting through the mediation of accounting system elements, agency and structure.
Research method: The current research is quantitative in terms of implementation method. The collected data has been analyzed by structural equation method. The statistical population of the research in the time period of 1403 includes the accountants of the listed companies, 384 people were selected as the research sample using Cochran's formula. The research tool is a questionnaire extracted from research literature.
Research findings: The analysis of data in the form of structural equation model showed that religiosity has an effect on financial reporting, this relationship results from the effect of religiosity on the elements of the accounting system. Therefore, in the main hypotheses of the research, the mediating role of agency and structure, respectively, was confirmed with a very favorable and acceptable effect on the relationship between religiosity and financial reporting.
Conclusion, originality and its contribution to knowledge: The findings of the research showed that the origin of the influence of religiosity on financial reporting is agency. Considering the two-way relationship between agency and structure from the perspective of Structuration theory, the influence of religion on structure is also due to the religiosity of agency. Therefore, it is necessary to pay special attention to the religiosity of the agency at the two levels of the structure and the accounting system in order to realize quality financial reporting in line with the mission of the accounting system.
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