Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms

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Homayouni Rad Raheleh; Rahnamay Roodposhti Feraydoon; NIKOOMARAM HASHEM; NAVABAKHSH MEHRDAD

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 9-24

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Information Journal Paper

Title

Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms

Author(s)

Homayouni Rad Raheleh | Rahnamay Roodposhti Feraydoon | NIKOOMARAM HASHEM | NAVABAKHSH MEHRDAD | Issue Writer Certificate

Keywords

Sociology of AccountingQ1

Accounting ParadigmsQ1

Sociology ParadigmsQ1

Social AccountingQ2

Content analysisQ1

Abstract

Today, due to the complexity of the relationship of existing companies in society with each other, as well as with the government and people in the community, the conditions have emerged that companies should be responsible not only to the stakeholders, but also to the people of the people. To be A socially-accountable accounting with a broad sociological look can expand the scope of traditional accounting by taking into account the social outcomes of their decisions and their economic effects. The main purpose of this paper is to study accounting sociology in order to develop accounting knowledge. To this end, with the help of a number of experts, a questionnaire was set up in line with the research objectives and a sample of 170 high-level professors in the field of accounting in the country participated in the completion of the study. The hypotheses were tested using one-sample t-test and Content analysis was used to analyze the phenomena related to the subject. The results indicate a significant and effective relationship between accounting and sociology. Examining paradigms shows that the direction of moving accounting and Sociology Paradigms towards collectivist approaches is.

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APA: Copy

Homayouni Rad, Raheleh, Rahnamay Roodposhti, Feraydoon, NIKOOMARAM, HASHEM, & NAVABAKHSH, MEHRDAD. (2021). Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 9-24. SID. https://sid.ir/paper/389805/en

Vancouver: Copy

Homayouni Rad Raheleh, Rahnamay Roodposhti Feraydoon, NIKOOMARAM HASHEM, NAVABAKHSH MEHRDAD. Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):9-24. Available from: https://sid.ir/paper/389805/en

IEEE: Copy

Raheleh Homayouni Rad, Feraydoon Rahnamay Roodposhti, HASHEM NIKOOMARAM, and MEHRDAD NAVABAKHSH, “Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 9–24, 2021, [Online]. Available: https://sid.ir/paper/389805/en

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