Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach
2
Prof., School of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran
10.22034/iaas.2023.368127.1378
Abstract
Corporate citizenship reporting is one of the types of reporting methods that express the role of companies towards the society. This type of reporting has been highly regarded by banks due to its conceptual affinity with the nature of the banking industry, especially in developed countries. Therefore, the purpose of this research is to examine accounting information (financial and non-financial) in determining dimensions related to the indexation of corporate citizenship reporting of banks. For this purpose, unlike many researches, in this research, a deductive perspective was used and by focusing on the legislative approach, the dimensions hidden in the laws and guidelines published by 11 legislative institutions were extracted. Library research to find law-making institutions, content analysis of guidelines and laws, content analysis of the nature of each dimension, and finally extracting common dimensions are the four steps of this research. Therefore, the method of the present research is the method of historical knowledge in the framework of library studies and the type of theoretical research based on rules. On the other hand, this research can be classified as research based on content analysis. The findings of the research indicate the extraction of 22 components from laws and guidelines, which were classified into 4 economic, social, environmental and governmental dimensions by analyzing the content related to their nature. This research is innovative and practical due to the introduction of corporate citizenship reporting and the extraction of common dimensions of law-making institutions that influence the disclosure of accounting information.
mohammadian, M., & setayesh, M. H. (2023). Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach. Accounting and Auditing Studies, (), -. doi: 10.22034/iaas.2023.368127.1378
MLA
mohammad mohammadian; Mohammad Hossein setayesh. "Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach". Accounting and Auditing Studies, , , 2023, -. doi: 10.22034/iaas.2023.368127.1378
HARVARD
mohammadian, M., setayesh, M. H. (2023). 'Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach', Accounting and Auditing Studies, (), pp. -. doi: 10.22034/iaas.2023.368127.1378
VANCOUVER
mohammadian, M., setayesh, M. H. Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach. Accounting and Auditing Studies, 2023; (): -. doi: 10.22034/iaas.2023.368127.1378
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