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Transformation in any field of business is considered as an integral part of structural functions that can lead to the effectiveness of business enterprises' dealings with stakeholders. Since the accounting profession in business plays an important role in communicating with stakeholders, it seems that focusing on structural transformation creates the opportunity for companies to reflect more reliable information to financial decision makers. The purpose of this study is to expand the phenomenological approach of structural transformation paradigms in the accounting profession based on the promotion of the accounting profession legitimacy. In this study, following the approach of Husserl (1970), an attempt was made to present a phenomenological model of structural transformation paradigms in the accounting profession through five analytical steps. For this purpose, through interviews with experts and open coding, an attempt was made to determine the propositional themes of the phenomenon under investigation. Then, by forming a focus group to discuss and exchange opinions for the cognitive separation of each of the propositions in the form of a component, the Q-method checklist was used to score each of the propositions in the range of +6 to -6 and to identify paradigmatic clusters. The phenomenon under investigation should be taken. The results in the qualitative part during 16 interviews revealed the number of 388 open codes that after removing the excesses and repeating similar open codes 50 propositional themes were determined in order to determine conceptual clustering in the framework of paradigmatic phenomenology by relying on the steps of implementing Husserl's (1970) approach. The results of the study considered the formation of structural transformation in the accounting profession based on causal, intervening, contextual conditions, strategies and consequences, which can be effective in promoting the accounting profession legitimacy in the context of capital market companies. [ABSTRACT FROM AUTHOR]

Purpose: With the occurrence of financial crises, many commercial companies that have extensive activities at the level of the capital market, suffer from the poisoning of assets that, due to the lack of trading attractions, the market value of these assets is lower than the nominal and registered value in the financial statements. The evaluation of these assets are usually hidden in the financial functions of companies due to their complexity, which by accumulating these assets, capital market companies face stock price crash risk. The purpose of study is genealogy of the contexts of the emergence of toxic assets in capital market companies by the application of a paradigmatic framework. Method: In this study, first through interviews with experts, open codes resulting from the identification of the nature of toxic assets are created. During the interview, the questions were constantly adjusted based on the conditions of the interview and the information of the interviewees, so that the interview path does not deviate from the main stream of the nature of the phenomenon under investigation. Therefore, by designing a protocol that included the main streams of the study, the main path of interviews with experts was designed so that open codes could be extracted. Then, by adapting the content of the open codes created based on repetition and conceptual similarity, they are transformed into propositional themes so that in order to better understand the phenomenon under investigation, with the participation of empiricists in the context of the study, the use of the paradigm framework as the philosophy of this implementation method is created. Therefore, in the next step, with the formation of the focal group, the identified statements should be evaluated in order to place each of the statements in specific types based on the semantic structure of the paradigm model, through the created hierarchical checklist. Findings: The results in the qualitative section, after removing the excesses and repeating the similar open codes, indicate the identification of 51 contextual propositions, so that based on the suitability of the content with similar researches, it is possible to generalize it to the second step of the study. The results in the quantitative part, based on the established paradigm framework, indicate the typology of 51 contextual propositions confirmed by the qualitative part in 5 parts: causal conditions, context, interventionist, strategies and consequences. Conclusion: The obtained results show that under the influence of comprehensive aspects such as managerial functions to economic and structural functions, although the strategies of concealment or positive persuasion of the information needs of the stakeholders may partially delay the occurrence of the negative effects of toxic assets on the companies' functions but the accumulation of these assets over time, causes the companies to be exposed to negative news due to the lack of timely communication of information to the stakeholders, which is likely to be accompanied by a fall in the stock price in the near future. [ABSTRACT FROM AUTHOR]

Changes in any field of science will lead to greater dynamics of the functions of that field. Accounting is one of the areas based on social processes. Accounting, as one of the areas based on social processes, is no exception to these changes. To enhance interactivity with stakeholder needs, one can expect to achieve a coherent and interactive understanding of the elements of the accounting profession with social dimensions through such changes. Dialogic accounting, as changes resulting from perceptual and social contexts, can have pervasive values, such as the positive consequences of green accounting socially and competitively. This study examines the role of technocracy instrumental rationale in the dialogic accounting model with green accounting consequences. In this research, which is considered methodologically in terms of the nature of the problem and the purpose, the data collection method was survey correlation, and the research tool was a questionnaire. In this study, 195 financial managers and heads of accounting of capital market companies participated. Partial Least Squares Analysis (PLS) was also used to fit the model. The results showed that dialogic accounting impacts the green accounting implications of capital market companies. The results showed that dialogic accounting has a positive and significant effect on the green accounting consequences of capital market companies. It was also found that using technocratic instrumental rationality intensifies the positive impact of dialogic accounting on the consequences of green accounting. The results show the development of the dialogic accounting model as a basis of the system in the social context, and by transferring the level of capital market expectations as the input of the system and combining it with accounting knowledge as a system process occurs, it can lead to green accounting consequences as a system output. On the other hand, the result shows that the technocracy instrumental rationale by changing the attitude in corporate decision-making can cause dialogic accounting is one of the capacities of technical and technological knowledge, which is the most prominent layer of rationality in modern thought on the base strengthen dialogic accounting for green implications for financial reporting, based on ethical norms based on ethics. [ABSTRACT FROM AUTHOR]

With the growth and development of theoretical approaches in the field of behavioral, the importance of participation and cooperation of individuals within organizational structures to improve the level of practical functions has increased daily. Recognizing the axes that enhance the organisation's effectiveness, such as professional voice, has been essential research in recent years. The purpose of this study is to investigate the effect of the motivational principles of individual behavior voice on the professional ethics of internal auditors by understanding the conceptual and theoretical understanding of professional voice in auditing and recognising the functional and behavioral nature of internal auditors. The final sample of this study is 183 internal auditors of Iranian listed firms in 2020. The research tool is a questionnaire, and partial least squares analysis is used to fit the model and test the research hypotheses. The results of testing the research hypotheses show that self-efficacy, level of hope, and resilience, as the criteria of the stimulus process in the voice of individual behavior have a positive and significant effect on the moral courage of the internal auditor. These results suggest that if behavioral incentives are considered, auditors' level of behavioral audacity in more realistically disclosing the financial performance of their companies can be expected to increase. It should also be noted that this study's results can increase the effectiveness of internal auditors' functions and their behavioral knowledge in the direction of professional functions. [ABSTRACT FROM AUTHOR]

The competitive environment of financial markets has made companies successful in this field that rely on the creation of pluralistic values, inimitable resources, and their competitive capacity to develop a coherent manner to gain more market share based on the capabilities they acquire. While having potential future returns from a competitive perspective, developing these capabilities, can also improve the level of interaction of the company with stakeholders and enhance the company's competitive performance. The purpose of this research was to examine the effect of the dynamic competitive capabilities on financial reporting quality. In this study, 93 companies in Tehran Stock Exchange during the period 2007 to 2018 were studied. In this study, technological capability based on Data Envelopment Analysis (DEA) was used to measure dynamic competitiveness and the quality of accruals, and voluntary accruals were used to measure the quality of financial reporting. The results of statistical analysis and testing of research hypothesis showed that the technology based on sourcebased approach has a positive and significant effect on the quality of corporate financial reporting. This result suggests that with the development of dynamic competitiveness, the company will be more capable of creating more sustainable resources at a competitive market level, which can lead to improved quality of corporate financial reporting. [ABSTRACT FROM AUTHOR]