Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers

Objective: According to classical myths, accounting has had a purely mechanical and proof function, while with social changes and the development of knowledge in this field; accounting has become a part of interactionist functions with social expectations by distancing itself from objectivist bases. The concept “rhetoric” is commonly defined as the art of persuasive writing or speaking by using words or languages in a certain way (symbolically or metaphorically) to onvey meaning or persuade targeted readers or audiences. Rhetorical devices used appeal to an audience’s emotions, sense of logic or perception of authority. The purpose of this study is designing the thematic model and interpretive ranking of the rhetorical accounting development drivers in Iran's capital market.

Method: This study is developmental and mixed method in terms of methodology; thematic analysis and Delphi were used in the qualitative part and interpretive ranking process in the quantitative part. This research is inductive/deductive from a philosophical point of view. For this reason, it is an inductive approach that investigates the drivers of rhetorical accounting through modeling, which there is no comprehensive theory about at the level of stock exchange companies. It is not without grace to add that in exploratory research, because it is not possible to formulate a hypothesis and also, the theoretical coherence in relation to the subject under investigation is not developed in terms of the research method, instead of using predefined theories, the present study It tries to use the interview process to collect data and code it to present a model in study contexts. On the other hand, for this reason, the present study is an analogy that, after presenting the model, explains it among capital market companies in order to evaluate the priority of each of the main drivers of rhetorical accounting development in the capital market based on the interpretative ranking process. In the qualitative part, first through content screening, overarching themes were identified, and then through interviews with 12 accounting experts, efforts were made to determine basic and organizing themes in the form of a six-dimensional model. The identified dimensions were evaluated in order to determine reliability through Delphi analysis. In the quantitative part, 29 managers of capital market companies participated in the year 2021 to perform the interpretive ranking process through the pairwise comparison matrix. This study is developmental and mixed method in terms of methodology; thematic analysis and Delphi were used in the qualitative part and interpretive ranking process in the quantitative part. This research is inductive/deductive from a philosophical point of view. For this reason, it is an inductive approach that investigates the drivers of rhetorical accounting through modeling, which there is no comprehensive theory about at the level of stock exchange companies. It is not without grace to add that in exploratory research, because it is not possible to formulate a hypothesis and also, the theoretical coherence in relation to the subject under investigation is not developed in terms of the research method, instead of using predefined theories, the present study It tries to use the interview process to collect data and code it to present a model in study contexts.

Results: The results of the research in the qualitative part through the design of the thematic model through the conduct of 12 interviews indicate the existence of three overarching themes; It has 6 organizing themes and 30 basic themes regarding the drivers of rhetorical accounting development. On the other hand, the results in the quantitative section showed that the strengthening of the information system in accounting knowledge is considered the most important driver of the development of rhetorical accounting, which can increase the possibility of creating interactive content and linguistic transparency between accounting and stakeholders in order to improve their decision-making power.

Conclusion: The obtained results indicate that the selection of the theme of strengthening the information system of accounting knowledge as the most effective driver regarding the accounting function means that increasing the communication channels between the accounting unit and the social platforms can strengthen and develop the knowledge of expectations and information needs. Stakeholders should be helped by accounting units and systematically, accounting processes can provide more data that are reliable to stakeholders for decision-making. It should also be stated that the development of information systems at various operational to strategic levels in the accounting unit, based on continuous screening of the environment in terms of identifying such expectations, helps to reflect the best decision to the stakeholders as soon as possible. Also, the existence of the database created as the main source of such changes helps the accounting profession to have a higher capacity for enhanced reflection of news and information to satisfy the information needs of the stakeholders and on the other hand to help reduce agency costs by interacting more with the stakeholders. Because the goal of rhetorical accounting is to increase transparency and the level of mutual communication between accounting and stakeholders, and the strengthening of information systems provides this opportunity for the accounting unit to be able to absorb external knowledge based on the demands and needs of stakeholders on the one hand, and on the other hand, by changing it based on strategies. and its operational processes, to provide them with reliable and timely financial reporting, in order to provide them with a more significant response as the output of the system. It should also be stated that the development of information systems at various operational to strategic levels in the accounting unit, based on continuous screening of the environment in terms of identifying such expectations, helps to reflect the best decision to the stakeholders as soon as possible.