Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting

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Mansourinia Elham; Faghani Makerani Khosro; AGHAAHMADY GHORBANALI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 185-202

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Information Journal Paper

Title

Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting

Author(s)

Mansourinia Elham | Faghani Makerani Khosro | AGHAAHMADY GHORBANALI | Issue Writer Certificate

Keywords

GeneralismQ1

SpecialismQ1

Cultural accounting Possible choicesQ1

ActionQ1

Abstract

The purpose of the present study is to explain the model of the orientation of the possible choices faced by actors in the theory of cultural accounting and to study its prioritization and validation. According to Parsons Theory, the categories of Generalism and Specialism in the theory of cultural accounting are considered as one of the possible choices faced by actors in the accounting environment. The study employed mixed methods research techniques and used the ground theory for qualitative and survey method for quantitative data collection in the form of an exploratory research design. For data analysis, three-step open, axial and selective coding and MaxQDA10 software were used. The data were categorized in two categories, 13 components and 68 indicators, and the applied model was designed. The qualitative section employed purposeful sampling method where appropriate semi-structured and in-depth interview questions were used. The findings of the present study show that the category of Generalism is composed of the component of organizational current affairs with the highest weight and the professional accountability component with the least weight. Also, the ethnicity and the regionalism components make up the specialization category with the highest and lowest weight, respectively. Therefore, it can be concluded that the model of the orientation of the choices of actors shows that in general, Specialism and its components enjoy more attention than generality, and have a more important position in the accounting environment with respect to the cultural accounting approach.

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APA: Copy

Mansourinia, Elham, Faghani Makerani, Khosro, & AGHAAHMADY, GHORBANALI. (2019). Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 185-202. SID. https://sid.ir/paper/408864/en

Vancouver: Copy

Mansourinia Elham, Faghani Makerani Khosro, AGHAAHMADY GHORBANALI. Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):185-202. Available from: https://sid.ir/paper/408864/en

IEEE: Copy

Elham Mansourinia, Khosro Faghani Makerani, and GHORBANALI AGHAAHMADY, “Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 185–202, 2019, [Online]. Available: https://sid.ir/paper/408864/en

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