A comparative study of the effect of community development on improving the quality of financial reporting of companies with an emphasis on the efficiency and effectiveness of strategic management accounting techniques (a comparative study of Iran and Japan) | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 21، دوره 15، شماره 10، دی 2024، صفحه 243-261 اصل مقاله (11 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.30580.4433 | ||
| نویسندگان | ||
| Saeed Khodayareyeganeh1؛ Zahra Pourzamani* 2، 3؛ Azita Jahanshad2؛ Ramzan Ali Royai1 | ||
| 1Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| 2Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran | ||
| 3Visiting Professor of Science and Research Branch, Islamic Azad University, Tehran, Iran | ||
| چکیده | ||
| In this research, it was tried to study the effect of economic, social and political development of the country in improving the quality of financial reporting of companies by developing a comprehensive and scientific model by setting Japan as a model, emphasizing the efficiency and effectiveness of the technique—management accounting as a mediating variable. The mentioned model was developed through structural equation modelling with PLS software. This research aims to collect economic, social and political data from the data of international reports and to collect data related to the quality of the internal information environment (alternative index to measure the efficiency and effectiveness of management accounting techniques and tools) and The quality of financial reporting has been used from the financial statements of all companies in the automotive industry, parts manufacturing, electronic equipment and heavy vehicles in Tehran and Tokyo Stock Exchanges. The developed model and the results of the research hypothesis test showed that the main factors of development, including economic, social and political factors, have a significant positive effect on improving the quality of the internal information environment through the efficiency and effectiveness of management accounting techniques and tools, while the factors The main development, neither directly nor indirectly through the mediating variable of the quality of the internal information environment, has a significant effect on the quality of financial reporting of companies. The same result was repeated in the fourth hypothesis regarding the country of Japan, and it showed that economic, social and political factors in both Iran and Japan cannot lead to improving the quality of financial reporting. | ||
| کلیدواژهها | ||
| economic development؛ social development؛ political development؛ quality of internal information environment؛ quality of financial reporting | ||
| مراجع | ||
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