Financial Accounting Development and Modernity
سال انتشار: 1404
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 74
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شناسه ملی سند علمی:
JR_IJFMA-10-36_015
تاریخ نمایه سازی: 17 دی 1402
چکیده مقاله:
Much of the current change has been influenced by the concept of Modernity. Factors such as Capitalism have considered the development of professions such as accounting and auditing to achieve their goals. More than any other phenomenon in new world, modernism has influenced the transformation of human societies. Modernity is the product of social change and has been influenced by social change too. In the present study, the development of accounting has been considered from the standpoint of modernism.The study collected data from a survey of ۳۹۱ Iranian accounting faculty member and researchers in ۲۰۱۸. The results of our study show that modernism has influenced the development of accounting through the development of theoretical frameworks, structural concepts in financial reporting, and the political process of financial reporting. Also, components such as rationalism, professionalism, progressivism, anti-Semitism, unity, materialism, objectivity are important components of modernity that have influenced the development of accounting.Keywords: Modernity, Accounting Theory, Capitalism, Conceptual Framework, Political Accounting
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نویسندگان
Hamed Arad
PhD Candidate, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran
Fereydon Rahnamay Roodposhti
Professor, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran
Bahman Banimahd
Associate Professor, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran
Hashem Nikoomaram
Professor, Department of Accounting, Tehran Science and Research Branch, Islamic Azad University, Tehran, Iran
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