1
Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
2
Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.
10.22103/jak.2025.24301.4114
Abstract
Objective: This study, through two phases of phenomenological and fuzzy network analysis processes, tried to first develop a matrix of strategic reference points for the ontology of the accounting concept of cultural responsibility, and secondly, it sought to evaluate the identified propositional categories and themes in the context of capital market companies. Therefore, in terms of methodology, this study is considered exploratory, developmental and combined. . So that 7 groups of 4 people were formed from experienced accountants of companies that have a higher level of adherence in terms of sustainable development goals (SDGs) according to the reports of the Stock Exchange Organization.
Results: The results in the first phase of the study indicate the formation of a strategic reference matrix with four quadrants of "procedures related to carbon disclosure"; "Procedures related to management accounting disclosure"; It has "procedures related to the disclosure of social functions" and "procedures related to the disclosure of legal functions". Also, in the second phase of the study, it was determined that among the 4 categories of the strategic reference matrix of cultural responsibility accounting, the fourth category, titled procedures related to the disclosure of legal practices, has a more comprehensive function in the implementation of cultural responsibility accounting in the context of capital market companies.
Jamdar, M. , Arabzadeh, M. , Safari Gerayli, M. and Panahiyan, H. (2025). Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology. Journal of Accounting Knowledge, (), -. doi: 10.22103/jak.2025.24301.4114
MLA
Jamdar, M. , , Arabzadeh, M. , , Safari Gerayli, M. , and Panahiyan, H. . "Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology", Journal of Accounting Knowledge, , , 2025, -. doi: 10.22103/jak.2025.24301.4114
HARVARD
Jamdar, M., Arabzadeh, M., Safari Gerayli, M., Panahiyan, H. (2025). 'Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology', Journal of Accounting Knowledge, (), pp. -. doi: 10.22103/jak.2025.24301.4114
CHICAGO
M. Jamdar , M. Arabzadeh , M. Safari Gerayli and H. Panahiyan, "Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology," Journal of Accounting Knowledge, (2025): -, doi: 10.22103/jak.2025.24301.4114
VANCOUVER
Jamdar, M., Arabzadeh, M., Safari Gerayli, M., Panahiyan, H. Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology. Journal of Accounting Knowledge, 2025; (): -. doi: 10.22103/jak.2025.24301.4114
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