Prioritize Factors affecting the Financial Reporting Supply Chain

Document Type : Research Paper

Authors

1 Ph.D. Student of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

2 Assistant Professor of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

3 Assistant Professor of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.

10.22103/jak.2021.17005.3416

Abstract

Objective: Financial reporting is the end product of the financial reporting process. Financial reporting objectives are related to the information needs and demands of users. The main purpose of financial reporting is to express the economic effects of financial events and operations on the status and performance of organizations to help outsiders to make financial decisions in relation to the relevant unit. Financial reporting has changed dramatically in recent decades. Increased competition and technological advances have created many changes. The development of new technology and more sophisticated performance metrics has increased the amount and quality of information produced by companies. Since each segment of the supply chain plays an important role in supporting financial reporting, all areas of the chain must be of high quality to lead to high quality financial reporting and focus on quality by emphasizing corporate governance mechanisms. .. has become more. Attention to the financial reporting supply chain to increase the quality and speed of financial reporting in the capital market led to this study to prioritize the factors affecting the financial reporting supply chain
Methods: The method of the present study is mixed and has been performed as a sequential exploratory design. In the qualitative section, by obtaining the opinions of experts, the effective factors of the financial reporting supply chain have been obtained using the qualitative analysis method of the theme. Then, in a small part, after extracting the main components, the researcher proceeded to rank the components from the perspective of the same people using the TOPSIS technique.
 Results: Factors affecting the financial reporting supply chain are as follows:
Accountability and demand, knowledge and independence of the board of directors, technology (use of information technology), auditing organization, unification of goals of institutions, advanced software, restrictive rules, Executive bodies, supervisors, auditors, expertise and training, laws and policies, professional institutions and new systems, lack of transparency and lack of supervision, economic conditions of the country
The criteria for prioritizing the factors affecting the supply chain of financial reporting are as follows:
According to the results of TOPSIS technique, the criterion of responsiveness and demand for information with the most negative ideal distance won the first place, the executive devices (auditing organization, etc.) won the second place, advanced software the third place and the criterion of technology. Won the last rank.
Conclusion: Considering the importance of the supply chain of companies financial reporting which has an important role in supporting financial reporting and its effect on gaining the trust of investors and capital market participants and increasing the quality of financial reporting findings in addition to developing theoretical foundations of supply chain Financial reporting contains valuable concepts for use by investors, creditors, stockbrokers, corporate executives in making useful decisions, as well as professional references about its importance, and can provide a good platform for future research. In this case, it is for other educational and research centers and consequently increases the quality and transparency of financial reporting and ultimately improves the supply chain of financial reporting.

Keywords

References

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Journal of Accounting Knowledge
Volume 12, Issue 4 - Serial Number 47
December 2021
Pages 115-136

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History

  • Receive Date: 08 February 2021
  • Revise Date: 06 July 2021
  • Accept Date: 11 July 2021

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