Document Type : Research Paper

Authors

• Seyyed Hossein Noorhosseini Niyaki ¹
• Mehdi Meshki Miavaghi ²
• Soghra Barari Nokashti ³

¹ Ph.D. Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran

² Corresponding Author, Associate Prof of Finance, Payame Noor University, Tehran, Iran

³ Assistant Prof., Department of Accounting, Faculty of Accounting and Management, Rasht Branch, Islamic Azad University, Rasht, Iran.

Abstract

This study was conducted with the aim of evaluating factors related to agency theory, shortcomings of government, consequences of critical theory maturity and the quality of social benefits in Management Accounting. The Foundation's data theory method was used to present a model regarding the maturity of critical accounting and the quality of social importance, emphasizing the role of representation theory through interviews with 33 experts. The after of screening factors was used from fuzzy Delphi method for prioritization. The results showed that among the representation of government shortcomings and agency issues, the indicators related to the shortcomings of the government and representation issues are in the first and second places with the values of (0.915) and (0.908), respectively. Among the consequential factors, the factors related to information benefits, accounting system benefits, and social benefits are in the first to third place with the values of (0.932), (0.931), and (0.860), respectively.

Keywords

• Social benefits
• Representation theory
• shortcomings of government
• consequential factors
• critical theory

Main Subjects

• Accounting and various aspects of finance