Document Type : Research Paper

Authors

• Seyed Alireza Hossieni, ¹
• Hasan Valiyan ²
• Mohammadreza Abdoli ³
• Maryam Shahri ²

¹ PhD student, Accounting Department, Shahrood Branch, Islamic Azad University, Shahrood, Iran

² Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

³ Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

Abstract

The purpose of this research is the startup accounting development fields framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective and it is considered mixed in terms of the type of data collection. Because in the qualitative part, through the analysis of the foundation's data theory and interviews with experts, the areas of accounting development through startups were identified. Then, in order to measure the reliability of the identified dimensions, the fuzzy Delphi process was used to examine the confirmed axes from the phase of the fuzzy Delphi analysis based on pairwise comparison in the quantitative section through the Micmac matrix. The participants of this study in the qualitative part were accounting experts and in the quantitative part financial managers and accounting heads of capital market companies. The results of this study in the qualitative part during 13 interviews, 4 categories; He identified 8 components and 41 themes of the concept and developed it in the form of a multidimensional theoretical framework. In the quantitative section, it was also determined that the effectiveness of the "G_1" educational field strengthening dimension is higher than the other examined dimensions, and this dimension is selected as the most central factor in the development of startup accounting in the context of capital market companies.

Keywords

• Evaluation Matrix
• Effective Fields
• Startup
• Accounting platforms

Main Subjects

• softwear