The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Moridi Fatemeh; Hejazi Rezvan; Vakilifard Hamid Reza; Ranjbar Mohammad Hosein

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2023 | Volume:15 | Issue:59 Page(s): 5-18

Download Full-Text

Persian Verion

View:

Download:

Cites:

Information Journal Paper

Title

The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis

Author(s)

Moridi Fatemeh | Hejazi Rezvan | Vakilifard Hamid Reza | Ranjbar Mohammad Hosein | Issue Writer Certificate

Keywords

UsersQ4

InformationQ4

Message ConveyingQ4

Financial StatementQ4

Grounded theoryQ4

Abstract

Companies' Financial Statements are a window through which one can look inside the company. People from different groups need Financial Statement to make different decisions. The present study seeked to examine the success of Financial Statements in fulfilling the mission of conveying the company's message and provide suggestions for improving this process using Grounded theory. after literature review and framework determination, a semi-structured interview with university professors, accountants, auditors and stockholders began. After depth conversations with 29 people due to saturation, the theoretical sampling ended. However, new topics were also raised in the interviews, which necessitated further studies. Therefore, the data collection process was done by studying the research literature, interviewing and referring to new sources. Data analysis was based on open, axial and selective coding of Strauss and Carbin's Grounded theory approach and a paradigm was formed. The Axial category is "financial statements using" which is influenced by inputs including causal conditions, contextual conditions and interfering conditions and causes strategies and outcoms. Some consequences are positive and some are negative. The need to maintain the positive consequences and provide solutions to eliminate and improve the negative consequences is obvious. finally, solutions for this type of consequences have been presented. The proposed solutions emerged in the three axes of " solving communication problem ", "financial statement design" and "standardization". Finally, a comprehensive model of Financial Statement use was presented, including three main components: Producer, Iinformation and User.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops