Document Type : Research Paper
Author
Faculty of Management and Accounting. Shahid Beheshti University
Abstract
The complexities and continuous changes in the business environment have created major doubts regarding the provision of stakeholders' needs by the corporate reporting system. In addition, the specific characteristics of Iran's economic environment make it necessary to pay special attention to the forces that shape the future of reporting in this environment and appropriate policy making by the stakeholders. Therefore, this research has evaluated the policy options by using the mixed research method with the scenario of corporate reporting in Iran. For this purpose, in the first stage, semi-structured interviews with experts and fuzzy Delphi survey were used to identify the drivers affecting the future of corporate reporting in Iran. In the next step, according to the Schwartz model, the importance and uncertainty of the key drivers of the research were determined. The results showed that the three drivers of " increasing the connection with the global economy", "privatization of property" and " credit-oriented financial system" have the highest level of importance and uncertainty at the same time. In the final stage, corporate reporting issues were divided into 5 categories and 10 action options were developed. The results of robust planning analysis showed that the best choice is the policy option that includes increasing the target audience group, giving more priority to public interests, recognizing intangible assets more, moving towards accepting international standards and developing non-financial reporting with new requirements. The results of this research have applications and recommendations for policy makers and stakeholders in corporate reporting.
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