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The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information.
- Source :
- Iranian Journal of Management Studies; Oct2023, Vol. 16 Issue 4, p927-945, 19p
- Publication Year :
- 2023
-
Abstract
- This paper aims to investigate the role of accounting measurement and disclosure of social capital in improving the quality of accounting information which covers reliability, relevance, comparability, and consistency. The sample of this research paper is the industrial companies in Sulaymaniyah, the Kurdistan Region of Iraq (KRG). Accordingly, a hypothesis has been developed that accounting measurement and disclosure of social capital play a significant role in improving the relevance, reliability, comparability, and consistency of accounting information. The hypotheses were tested through a questionnaire that has been distributed among 350 employees. It was analyzed by using a stratified sampling methodology. The research methodology comprised demographic analysis, factor analysis, and structural equation modeling. The findings suggest that accounting measurement and disclosure of social capital have a significant and positive effect on the relevance, reliability, comparability, and consistency of accounting information. The research is limited to industrial companies in Sulaymaniyah, KRG. Thus, the findings cannot be comprehensive unless the other scholars further considered various companies, philosophies, agricultural or trading companies. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- Volume :
- 16
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Iranian Journal of Management Studies
- Publication Type :
- Academic Journal
- Accession number :
- 172321309
- Full Text :
- https://doi.org/10.22059/ijms.2023.343053.675103