An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach

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.

Darougheh Hazrati Fatemeh; Taftyian Akram; MOEINADIN MAHMOUD

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2021 | Volume:14 | Issue:50 Page(s): 82-100

Download Full-Text

View:

Download:

Cites:

Information Journal Paper

Title

An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach

Author(s)

Darougheh Hazrati Fatemeh | Taftyian Akram | MOEINADIN MAHMOUD | Issue Writer Certificate

Keywords

Met synthesis qualitative approach

Reporting content elements

Web-based integrated reporting

Corporate citizen

Abstract

The Web-based integrated reporting allows for information that is different from that of traditional reports. The quality of web-based reporting is affected by the content elements of the report. Content elements investigate the type of disseminated information or the availability of information. Therefore, the present research aimed to identify and investigate factors affecting the content elements of the Web-based integrated reporting with a Corporate citizen approach. To this purpose, a systematic analysis was conducted on the findings of 282 previous studies using a qualitative research approach and a seven-step meta-synthesis tool. Finally, the opinions of 12 experts and professors were gathered through a questionnaire. The effect coefficient of the identified factors was then determined using Shannon's quantitative entropy method and based on the content analysis approach. Finally, factors that have the greatest influence on the Web-based integrated reporting elements were identified. The results from this research are a great help to professional auditors and financial managers of institutions in identifying factors affecting the quality of providing the Web-based integrated reporting elements.

Cites

No record.

References

No record.

Cite

APA: Copy

Darougheh Hazrati, Fatemeh, Taftyian, Akram, & MOEINADIN, MAHMOUD. (2021). An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach. MANAGEMENT ACCOUNTING, 14(50 ), 82-100. SID. https://sid.ir/paper/970188/en

Vancouver: Copy

Darougheh Hazrati Fatemeh, Taftyian Akram, MOEINADIN MAHMOUD. An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach. MANAGEMENT ACCOUNTING[Internet]. 2021;14(50 ):82-100. Available from: https://sid.ir/paper/970188/en

IEEE: Copy

Fatemeh Darougheh Hazrati, Akram Taftyian, and MAHMOUD MOEINADIN, “An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach,” MANAGEMENT ACCOUNTING, vol. 14, no. 50 , pp. 82–100, 2021, [Online]. Available: https://sid.ir/paper/970188/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops