One of the factors that can be the link between our intentions and actions and their external consequences is human agency, which indicates the conscious design and intentional execution of actions by the individual in order to influence future events.Objective and Method: This research with a developmental approach of psychometric method and method 1, examines the psychometric indices of the Human Factor Characteristics Scale using the classical theory of test score measurement and the graduated question-answer theory. The purpose of this study, which included high school students in Tehran, was selected by cluster sampling of 500 people as a sample size and statistical analysis was performed on 481 data. To collect the data, the ion Human Agent Characteristics Scale (2011) was used and the research questions were evaluated using IRTPRO and SPSS software.Results:The assumption of local independence based on Pearson x2 index was established by applying Simjima's calibrated question-answer theory and the assumption of being one-dimensional based on the analysis of multidimensional question-answer theory. Diagnosis parameters with question-answer approach and classical approach Test score Both item 25 approach had the lowest and item 2 had the highest diagnosis parameter. The answer thresholds for all the questions were so far apart that no option was covered by the other option, and the options were independently selected by individuals at intervals of theta. The total scale was calculated with Cronbach's alpha of 0.945, intentionality of 0.894, foresight of 0.780, self-reactivity of 0.871 and rethinking of 0.762. Also, the role of each item in internal consistency was investigated by the loop method, which all questions had a favorable role in internal consistency of this scale. The value of the validity coefficient obtained from the question-answer theory was obtained by marginal method for intentionality 0.92, forethought 0.85, self-reaction 0.91, rethinking 0.83..

Despite the importance of the quality of accounting information in economic decisions and extensive research in this area in the last two decades, the lack of a codified theoretical framework for analyzing and interpreting the quality and multiplicity of criteria has confused stakeholders. The main purpose of this study is to investigate how the relationship between these criteria changes by considering the management of stakeholder interests as an effective factor in the governance process. This research is of applied type and has been done with correlation approach. The statistical sample of the study includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. Findings show that there is a positive and significant relationship between stakeholder interest management and criteria related to the quality characteristics of accounting information. Also, no significant relationship was observed between stakeholder interest management and criteria related to external groups. In addition, stakeholder management changed the relationship between accounting information quality criteria in the form of convergence and divergence. Therefore, while legislators should pay more attention to the criteria related to the characteristics of accounting information in order to make regulations related to quality improvement from the perspective of stakeholders, stakeholders should make at least one criterion related to the characteristics of information and one to make their economic decisions. Use criteria related to external groups.

With the increasing spread of information needs regarding business unit operations, the presentation of financial statements in the traditional way does not meet all the needs of users. Currently, financial statements provided by companies are based on historical information and require financial expertise to use. Traditional financial reporting not only does not provide users with complete information to respond to business activities, but also fails to provide adequate and adequate information on the economic performance and business value of a business unit to meet the interests of its stakeholders. It is reported separately (financial report, management report, monitoring report and reward award and sustainable development report) in a coherent set of statements and the relationship between them and how they affect the company's ability to create and maintain value in Describes short-term, medium-term and long-term. The purpose of this paper is to help explain the concept of integrated reporting and the use of value added form as a practical, appropriate and useful tool for companies to use the concept of integrated reporting in line with stakeholder theory. Since the value added form fully complies with the principles and concepts proposed in the integrated reporting framework of the International Integrated Reporting Committee and also with the ultimate goal of integrated thinking and the interests of the organization's stakeholders, it has the potential to be used as an integrated reporting tool.

The purpose of this paper was to determine the usefulness of corporate governance indicators from the perspective of stakeholders. To this and in order to rank the indicators in question, 196 questionnaires were randomly distributed among the individuals working in the audit and accounting professions at all career levels and the stock market experts. The collected data through the questionnaires were analyzed using structural equation modeling. The results of the study showed that the main priority of the governance system in the companies listed in the stock exchange for the establishment of the corporate governance system is ethics and its related issues. The publication of reports on corporate social responsibility, the formation of ethics committees in business units, the development of employees’,code of ethics, and the handling of customer complaints were rated by the respondents as the first to fourth priorities. In their view, these mechanisms are more beneficial for a huge number of business unit actors.

Business environment at now provides basis for application and integration stakeholder theory with agency theory in managerial and financial strategies. In this regard, balance creation between the interests of all stakeholders is important. The purpose of this study is to evaluate the impact of stakeholder management on dividends and firm value in consistent with the analysis of agency theory and stakeholder theory. To determine stakeholder management, cash flows paid to each of the stakeholders are used as the basis. For this purpose, a sample of 220 companies listed in the TSE is selected from 2010 to the 2015. Data has been examined using regression analysis. Research evidence shows a significant positive relationship between stakeholder management and dividends, also negative relationship between stakeholders management and market value of the firm. These results suggest that stakeholder management is also done in the interests of shareholders.

Over the past decade, the literature on value creation has experienced significant growth in relation to the hospitality industry. This growth is attributed to the increasing importance of value creation issues for stakeholders involved in hospitality activities, which are crucial for securing benefits and advancing operations. The relationship between value creation and stakeholder theory has been examined in the literature; however, there is a lack of comprehensive and foundational studies on this topic. To address this research gap, this paper conducts a bibliometric analysis of the literature, simultaneously examining research and scholarly texts related to value creation and stakeholder theory within the hospitality sector. After formulating a search strategy and applying filters to organize and manage documents, a total of 6,690 documents published in the Web of Science database from 2005 to 2024 were analyzed using co-authorship, co-occurrence, keyword, direct citation, and co-citation analyses. Additionally, VOSviewer software was used for data visualization, cluster mapping, and demonstrating the diverse relationships within the literature. The results of this paper identified trends in the rise and fall of the literature, key articles, authors, journals, institutions, and countries focusing on value creation based on stakeholder theory. Co-occurrence of keywords revealed that "value creation,""innovation,""co-creation of value,""business model,""intellectual capital," "social entrepreneurship," "business model innovation,""sustainability," "entrepreneurship," "service logic," "value," "corporate social responsibility,""open innovation," "co-creation,""value capture,""knowledge management,""business models,""customer value," "strategy," "resource-based view," "performance," "dynamic capabilities," "social capital," "competitive advantage," "digital transformation,""firm performance,""digitization,""ecosystems,""value allocation," and "co-opetition" were common keywords related to the research topic.

Objective: This study aims to identify and model the factors that contribute to the maturity of critical theory in accounting, as well as to examine the role of new technologies, particularly artificial intelligence (AI), and stakeholder theory in enhancing this maturity and its overall quality. The use of artificial intelligence, by fostering transparency and enhancing data analysis, can serve as an effective tool in achieving the objectives of critical theory. Method: This study employed semi-structured interviews for the qualitative component and a questionnaire based on the fuzzy Delphi method for the quantitative component. The research period spanned from 2023 to 2024, during which data were collected through interviews with 33 experts. Findings: After conducting the interview, data analysis was performed using the grounded theory method, which involved three stages: open coding, axial coding, and selective coding. The final model was presented based on the extracted categories, which included 121 primary codes and 16 secondary codes organized into six main categories. Of these, 119 items were accepted through the defuzzification method. The results of this study aim to present a comprehensive model consisting of six categories of causal conditions. These include intra-organizational factors, extraorganizational factors, and the roles of artificial intelligence, data governance, and information security. Additionally, management and policy factors, along with scientific and educational elements, are categorized as background conditions. The challenges related to auditing and accountability to society, as well as information disclosure, are identified as the central category. Environmental and social indicators, along with risk and fraud indicators, serve as intervening conditions. Furthermore, the study identifies strategies and outcomes such as algorithmic transparency, ethical accountability of organizations, innovation and continuous improvement, stakeholder satisfaction, environmental sustainability, and social justice. Conclusion: Achieving high-quality social benefits for all stakeholders in the country presents numerous challenges and limitations. This process is influenced by various factors that require greater attention and rectification, which can be addressed through the application of critical theory in accounting and the integration of artificial intelligence.

The main purpose of this study is to investigate the relationship between corporate stakeholder management and audit fees. In addition, the impact of management compensation and audit quality has been tested on this relationship. This article uses regression analysis to test its hypotheses to a sample of 1, 626 firms-year observations in the Tehran Stock Exchange (TSE) during 2011-2020. Results show a negative association between stakeholder management and audit fees. It can be concluded that effective stakeholder management reduces client risks. This finding is also consistent with agency theory that predicts agency problems lead to higher audit fees and vice versa. We also find that more management compensation and higher audit quality strengthen the negative association between stakeholder management and audit fees. Therefore, these variables can be considered important mechanisms to strengthen more effective stakeholder management. This study is the first study that empirically examines the association between stakeholder management and audit fees. Moreover, the moderating impact of management compensation and audit quality has been tested on the association between stakeholder management and audit fees. Finally, we use an interdisciplinary approach and use management literature to contribute to audit fee literature.