Today's field of accounting knowledge, due to social changes, is an area that needs to be transformed in terms of promoting a focus on interaction with stakeholders. In fact, achieving a coherent and interactive understanding between the pillars of the accounting profession and stakeholders is always considered a futuristic perspective of the social context in this area that should be considered. The purpose of this study is to investigate the effect of dialogic accounting model on the development of the maturity of the accounting profession. This research is developmental in terms of result and exploratory/applied in terms of purpose. Therefore, grounded theory was used to determine the dimensions of dialogic accounting measurement and then the data of this variable was collected through a researcher-made questionnaire. A standard questionnaire was also used to collect accounting professional maturity data. In this research, partial least squares analysis was used to test the research hypothesis. The results showed that dialogic accounting has a positive and significant effect on the maturity of the accounting profession. In fact, the result is a reflection of the fact that dialogic accounting can contribute to the maturity of the accounting profession due to the level of information flow and critical interaction in the accounting profession, because the social awareness and cognition of this profession is promoted as a basis for stakeholder decisions in the capital market and creates a gap in capital market representation costs between the company and shareholders and other stakeholders such as legislators; analysts and policymakers reduce the accounting profession.
Ghilani, A., Safari Graili, M., Ramazani, J., & Rezaeian, R. (2022). Effect of Dialogic Accounting on the Accounting Professional Maturity. Applied Research in Financial Reporting, 11(1), 329-365.
MLA
Atena Ghilani; Mahdi Safari Graili; Javad Ramazani; Ramazan Rezaeian. "Effect of Dialogic Accounting on the Accounting Professional Maturity". Applied Research in Financial Reporting, 11, 1, 2022, 329-365.
HARVARD
Ghilani, A., Safari Graili, M., Ramazani, J., Rezaeian, R. (2022). 'Effect of Dialogic Accounting on the Accounting Professional Maturity', Applied Research in Financial Reporting, 11(1), pp. 329-365.
VANCOUVER
Ghilani, A., Safari Graili, M., Ramazani, J., Rezaeian, R. Effect of Dialogic Accounting on the Accounting Professional Maturity. Applied Research in Financial Reporting, 2022; 11(1): 329-365.
