Motivational values and integrated reporting

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Molaverdi Naghmeh; Vakilifard Hamidreza; Beshkooh Mehdi; Banimahd Bahman

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2024 | Volume: | Issue: Page(s): 1-12

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Information Journal Paper

Title

Motivational values and integrated reporting

Author(s)

Molaverdi Naghmeh | Vakilifard Hamidreza | Beshkooh Mehdi | Banimahd Bahman | Issue Writer Certificate

Keywords

Integrated ReportingQ4

motivational valuesQ4

value added formQ4

Abstract

Motivational values are a factor influencing the use of Integrated Reporting. The purpose of this study is to help explain the concept of Integrated Reporting and use value-added as a practical, appropriate and useful tool for companies to use the concept of Integrated Reporting and provide a model of the impact of motivational values on its implementation. The method of the present study is descriptive-survey. The statistical population of the present study is managers, financial managers and auditors in 1399, of which 203 people have been selected. The tool used in the research is a questionnaire and in order to analyze the data, the structural equation model using LISREL software has been used.Since motivational values are a factor influencing the disclosure of information based on Integrated Reporting, and given that motivational values include values based on individual interests and values based on public interest, the findings suggest that the principles of Integrated Reporting are based on values based on In the public interest.Based on the findings of this study, motivational values are a factor affecting the preparation and presentation of value added form as one of the tools of Integrated Reporting. So that people with motivational values based on public interest are more inclined to integrate reporting.

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