Developing a Sustainable Reporting Function Based on the Anomie of Social Pressures

Subject Areas : Financial Knowledge of Securities Analysis

Mahmoodreza Khaki ¹ (Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran)
Mohsen Hamidiyan ² (Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran)
Negar Khosravipoor ³ (Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran)
Maryam Saraf ⁴ (Assistant Professor, Department of Psychology, Basir Institute of Higher Education, Abyek, Iran)

Received: 2022-07-16 Accepted : 2022-07-16 Published : 2022-05-22

Keywords: Sustainable Reporting Function, Anomie of Social Pressures, Sustainable Socialism,

Abstract :

With the increasing changes of markets and fluctuations in stock returns under the sometimes unbalanced economic conditions of countries, creating balance and stability is considered as an effective strategy to attract investment for economic development. But economic challenges are not necessarily the only basis for developing corporate sustainability at the capital market level. Focusing on violating social norms and stakeholders' need for more transparent access to information for investment is also an important part of focusing on developing sustainable reporting functions. The purpose of this research is developing a Sustainable Reporting Function Based on the Anomie of Social Pressures by Intuitive Fuzzy Analysis. In terms of purpose, this research is part of developmental research, because due to the lack of a basis for the existence of anomie social pressures and sustainable reporting in previous research, based on the meta-analysis, in the first step, an attempt was made to identify the components as the analytical basis of the research and the propositions as the decision variables. Then, in order to explain the identified components and propositions, at the level of the capital market, in a small part, intuitive fuzzy Vikor analysis was used to determine the most effective sustainable reporting function based on the anomie of social pressures. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In a small part, 20 managers of the top 50 companies of the Tehran Stock Exchange in 2019 were selected to participate in the research. The results showed that the normative anomaly of stakeholders is the most effective factor for the development of sustainable corporate reporting functions. In fact, the result of this study reflects the fact that the normative anomie of stakeholders is the most effective factor affecting sustainable reporting functions and is a stimulus for sustainable socialism as the most effective sustainable reporting function at the level of capital market companies.

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