Document Type : Research Paper


1 Ph.D. Student, Department of Accounting, Allame Tabatabaei University, Tehran, Iran.

2 professor of Accounting in department of management and Accounting Allameh tabatabai university

3 Assistant Professor, Department of Accounting, Allameh Tabataba’i University, Tehran, Iran

4 Professor, Department of Industrial Management, Allame Tabatabaei University, Tehran, Iran.


Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial reports, the effective factors in the financial reporting of the sector have been studied. The aim of this research is to present a model for the environmental conditions and characteristics of regional electric companies in Iran. For this purpose, the required data after library study and exploratory search in the theoretical foundations and financial and accounting rules and regulations governing the relations of these persons and using a questionnaire, collected and analyzed using the fuzzy Delphi research method and appropriate statistical tests. The evidence from the analysis of the views of the respondents shows that the influencing factors are in four dimensions, including the compatibility of the model in providing the achievement of the organization's goals, the needs of information users, compatibility with financial and accounting laws and regulations, and finally, budget control and credit status reporting. Experts also agree on the factors proposed by this research to design and explain the financial reporting model of regional power companies in Iran


Main Subjects