Accounting and Auditing Studies

Accounting and Auditing Studies

Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach

Document Type : Original Article

Authors
Mohammad Mohammadian 1
Mohammad Hossein Setayesh 2
1 Ph.D. School of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.
2 Prof., School of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran.
10.22034/iaas.2024.211387
Abstract
Corporate citizenship reporting is one of the types of reporting methods that express the role of firms in society. This type of reporting has received much attention from banks due to its conceptual affinity with the nature of the banking industry, especially in developed countries. However, there is no proper understanding of the concept of this type of reporting and its indicators have not been well formulated or localized. Therefore, the purpose of this study is to examine accounting information (financial and non-financial) in determining the dimensions related to the indexing of corporate citizenship reporting of banks. For this purpose, unlike many studies, this study uses a deductive perspective and, focusing on the legislative approach, extracts the dimensions hidden in the laws and guidelines published by 11 legislative bodies. A library review to find legislative bodies, content analysis of the texts of guidelines and laws, content analysis of the nature of each dimension, and finally extraction of common dimensions constitute the four steps of this study. Therefore, the method of the present research is a historical knowledge method within the framework of library studies and a type of theoretical research based on laws. On the other hand, this research can be classified as a 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 dimensions of economic, social, environmental and governance by analyzing the content related to their nature. This research is innovative and at the same time practical due to the introduction of corporate citizenship reporting and the extraction of common dimensions of legislative institutions that affect the disclosure of accounting information.
Keywords
Accounting Information
Indexing of Corporate Citizenship Reporting of Banks
deductive Perspective
Legislative Approach
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Accounting and Auditing Studies
Volume 13, Issue 51
Autumn 2024
Pages 21-40