The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information

  • سال انتشار: 1402
  • محل انتشار: مجله ایرانی مطالعات مدیریت، دوره: 16، شماره: 4
  • کد COI اختصاصی: JR_JIJMS-16-4_009
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 144
دانلود فایل این مقاله

نویسندگان

Chnar Rashid

Department of Accounting, Technical College of Administration, Sulaimani Polytechnic University, Sulaimani, Iraq

Rizgar Sabir Jaf

College of Economic and Administration, Salahaddin University, Arbil, Iraq

چکیده

This paper aims to investigate the role of accounting measurement and disclosure of social capital in improving the quality of accounting information which covers reliability, relevance, comparability, and consistency. The sample of this research paper is the industrial companies in Sulaymaniyah, the Kurdistan Region of Iraq (KRG). Accordingly, a hypothesis has been developed that accounting measurement and disclosure of social capital play a significant role in improving the relevance, reliability, comparability, and consistency of accounting information. The hypotheses were tested through a questionnaire that has been distributed among ۳۵۰ employees. It was analyzed by using a stratified sampling methodology. The research methodology comprised demographic analysis, factor analysis, and structural equation modeling. The findings suggest that accounting measurement and disclosure of social capital have a significant and positive effect on the relevance, reliability, comparability, and consistency of accounting information. The research is limited to industrial companies in Sulaymaniyah, KRG. Thus, the findings cannot be comprehensive unless the other scholars further considered various companies, philosophies, agricultural or trading companies.

کلیدواژه ها

Social capital, Relevance, reliability, Comparability, Consistency, Accounting measurement and Disclosure of social capital (AMDSC) Quality of accounting information (QAI)

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.