Applied Research in Financial Reporting

Applied Research in Financial Reporting

Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange

Document Type : Original Article

Authors
1 Department of Accounting, Go.C., Islamic Azad University, Gorgan, Iran
2 Department of Accounting, Go.C, Islamic Azad University, Gorgan, Iran
3 Department of Accounting, Go.C, Islamic Azad University, Bandargaz, Iran
10.22034/arfr.2025.519714.2147
Abstract
One of the theories that emerged in the midst of paradigm shifts in the humanities alongside other economic theories such as Marx's in opposition to pure authoritarianism, and which has now entered other areas of the humanities, such as accounting, is the theory of anarchism. The Purpose of this research is investigating the effect of anarchist accounting functions on the firm accountability of Tehran Stock Exchange. Given the nature of the study based on testing the research hypothesis, the instrument used in this study is a questionnaire. The standard Bovens (2005) questionnaire was used to measure the company's responsiveness. However, due to the novelty of the independent variable (bronze) of the present study, namely anarchist accounting functions, the questionnaire had to be created. For this reason, in the qualitative phase of the study, efforts were made to identify the context of this pivotal phenomenon through grounded theory. Therefore, during 14 interviews with experts and three coding stages, an attempt was made to use the identified categories and core components as the basis for creating a researcher-made questionnaire. Finally, partial least squares analysis (PLS) was used to test the research hypothesis. The results showed that anarchist accounting functions have a positive and significant effect on corporate accountability. The obtained result indicates that the development of advanced accounting approaches such as anarchist accounting, which, with awareness of external needs, are in an effort to create equality and oppose the pure powerism of the monopolistic corporate structure, have higher capacities in accountability.
Keywords

  • Receive Date 28 April 2025
  • Revise Date 25 July 2025
  • Accept Date 02 September 2025