Designing a Hybrid Model of Factors Affecting Accounting Development in Iran

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Goleyjani Mehrdad; ALIKHANI RAZIEH; MARANJORY MEHDI; Fallah Reza

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:50 Page(s): 207-227

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Information Journal Paper

Title

Designing a Hybrid Model of Factors Affecting Accounting Development in Iran

Author(s)

Goleyjani Mehrdad | ALIKHANI RAZIEH | MARANJORY MEHDI | Fallah Reza | Issue Writer Certificate

Keywords

Accounting DevelopmentQ1

AnalysisQ1

Cross-CompoundingQ1

Abstract

The purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-Analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by conceptualizing the seven factors of Sandelowski and Barroso method, the conceptual model of factors influencing Accounting Development is categorized. Based on three-stage coding in MAXQDA software, these factors were analyzed and categorized into 4 main categories and 30 axial codes. Kappa method was used to evaluate the reliability and quality control of the present study. The kappa coefficient calculated by SPSS software was 0. 896 which is in good agreement. The results showed that the factors affecting the development of accounting included economic factor, environmental factor, professional factor and organizational factor. The results of this study can be used for accounting and macro decision makers.

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APA: Copy

Goleyjani, Mehrdad, ALIKHANI, RAZIEH, MARANJORY, MEHDI, & Fallah, Reza. (2021). Designing a Hybrid Model of Factors Affecting Accounting Development in Iran. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(50 ), 207-227. SID. https://sid.ir/paper/393322/en

Vancouver: Copy

Goleyjani Mehrdad, ALIKHANI RAZIEH, MARANJORY MEHDI, Fallah Reza. Designing a Hybrid Model of Factors Affecting Accounting Development in Iran. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(50 ):207-227. Available from: https://sid.ir/paper/393322/en

IEEE: Copy

Mehrdad Goleyjani, RAZIEH ALIKHANI, MEHDI MARANJORY, and Reza Fallah, “Designing a Hybrid Model of Factors Affecting Accounting Development in Iran,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 50 , pp. 207–227, 2021, [Online]. Available: https://sid.ir/paper/393322/en

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