Investigating the impact of accounting on the social distance between the rich and the poor

Subject Areas : Journal of Capital Market Analysis

Rahman Bahramzehi ¹ , Zohreh Hajiha ² , Reza Sotoudeh ³

1 - Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran., Iran
2 - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Department of Accounting, Meybod Branch, Islamic Azad University, Meybod, Iran.

Received: 2024-06-05 Accepted : 2024-11-02 Published : 2025-03-11

Keywords: Accounting, social factors, preservation of treasury, social justice,

Abstract :

. Therefore, the purpose of this research was to investigate the impact of the role of accounting on the social distance between the rich and the poor. This is an applied and descriptive-survey research that was conducted in 1400. The statistical population was all accountants and auditors of public companies in Tehran, which was used by Cochran's unlimited sampling of 385 people. In order to collect data, a researcher-made questionnaire was used, and structural equation modeling method and smart pls software were used for data analysis. Finally, the results showed that accounting, which includes the components of helping employees to protect their interests, helping to meet the information needs of stakeholders' decision-making, helping the tax organization by speeding up the provincial tax process with different accounting system methods, helping creditors, banks and financial institutions in accrediting and examining the company's ability to repay, helping the society in judging the organization's activities, helping in achieving the goals of corporate governance, helping managers in managing the business unit, helping the government's role in maintaining the financial balance Helping owners and investors in using their funds and the legality of the uses has a positive and significant effect on the social distance between the rich and the poor

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