Document Type : Research Paper
Authors
1 PhD Student, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor, Department, of Accounting Central Tehran Branch. Islamic Azad University, Tehran, Iran
3 Assistant Professor, Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract
The purpose of this research is Evaluating the emergence of the radicalism approach in applying fundamental changes in the accounting profession, based on the interactive qualitative method. The methodology of this study is in the category of exploratory studies in terms of the type of result, application and from the point of view of the goal. Based on the nature of collection, this study should be classified as mixed research. Thus, in the qualitative phase of this study, thematic analysis has been used to determine the emerging areas of the radicalism approach in the implementation of accounting procedures through content analysis and interviews with experts. Then, through Delphi analysis, the reliability of the identified dimensions was checked so that at the end of the quantitative phase of the study, based on qualitative/interactive analysis processes, to evaluate the pairwise comparison of an "m×m" matrix, to determine the drivers and systemic consequences of the study phenomenon in the form of a cause and effect model. The results of the study in the qualitative part, during 12 interviews, indicate the identification of 278 primary open codes, 36 basic themes; It has 7 organizing themes and 4 inclusive themes. In the quantitative part, the results showed that focusing on the radicalism approach can lead to the effectiveness of competitive reporting functions at the level of capital market companies by changing the philosophical fields of the accounting profession.
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