Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology

Document Type : Research Paper

Authors

1 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.

2 Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.

Abstract

Objective: The essence of accounting knowledge, in terms of epistemological principles, is to meet the information needs of users, which has gradually become part of companies’ social accountability mechanisms. Cultural responsibility, as an emerging foundation in this field, can transform accounting knowledge into a range of effective informational functions at the level of financial markets and gradually strengthen the existential philosophy of the accounting profession. The purpose of this research is to elaborate the matrix of strategic reference points in terms of the ontology of cultural responsibility accounting.
 
Method: This study, through two phases consisting of phenomenological and fuzzy network analysis processes, sought first to develop a matrix of strategic reference points for the ontology of the accounting concept of cultural responsibility and, second, 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 mixed-methods in nature. The data collection process in the first phase involved interviews with experts and experienced individuals who possessed adequate knowledge of the phenomenon under investigation. In the second phase, due to the focus on the fuzzy network process, the panel group method was employed. Accordingly, seven groups of four participants were formed from experienced accountants working in companies with a higher level of adherence to the Sustainable Development Goals (SDGs), based on reports published by the Stock Exchange Organization.
 
Results: The results of the first phase of the study indicate the formation of a strategic reference matrix consisting of four quadrants: “procedures related to carbon disclosure,” “procedures related to management accounting disclosure,” “procedures related to the disclosure of social functions,” and “procedures related to the disclosure of legal functions.” In the second phase of the study, it was determined that among the four categories of the strategic reference matrix of cultural responsibility accounting, the fourth category, titled “procedures related to the disclosure of legal functions,” demonstrates a more comprehensive role in the implementation of cultural responsibility accounting in the context of capital market companies.
 
Conclusion: The obtained results indicate that, under the category of procedures related to the disclosure of legal functions, a cycle of information flow is created through which legal inspectors can gain a more comprehensive understanding of the invisible functions of companies. Focusing on this category can provide auditors with detailed information regarding functions such as executive compensation, board composition, potential risks, granting of awards, or related-party transactions in interpretive reports, thereby enhancing their level of adherence to expected institutional and social values.

Keywords

Main Subjects

References

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History

  • Receive Date: 01 November 2024
  • Revise Date: 26 February 2025
  • Accept Date: 12 April 2025

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