نظریه داده بنیاد

Today, conflict is an inseparable part of human life and its occurrence in an organization is inevitable, and management must control and manage moral conflict in the organization. The main goal of this research is to present the hegemonic model of auditors' social ethics conflict control using the foundational data theory design. In terms of purpose, this research is exploratory and of a qualitative research type, which was conducted using the data-based theory design. The research data was collected through in-depth and semi-structured interviews until reaching theoretical saturation with 15 audit experts who were selected through the theoretical sampling method. The statistical population of the research is university faculty members who are continuously active in auditing, partners and technical managers of auditing institutions. The research data were analyzed during several stages of coding with the help of MaxQD software and separated into separate concepts and 20 general categories were obtained. In the framework of the paradigm model, a comprehensive hegemonic model of social ethics conflict control of auditors was developed, which includes 3 categories for the central phenomenon, 3 categories for causal conditions, 3 categories for strategies, 4 categories for background conditions, 4 categories for intervening conditions and 3 categories of consequences related to the central phenomenon of the research. The results of the research show that the three factors of personality traits, organizational virtue orientation and auditor's social identity play a major role in the emergence of auditors' social ethics conflict. Controlling the conflict of social ethics of independent auditors requires the collective efforts of competent professional authorities, legislative organizations and independent auditors at the individual level and at the level of the auditing institution

One of the most important challenges that currently threatens society and the auditing profession is the tendency of auditors to leave the auditing profession. In recent years, we have seen an increasing number of requests for auditors to leave audit institutions. The purpose of this research is to investigate the factors affecting auditors' exit from the auditing profession. In order to achieve this goal, with a qualitative methodology approach and using the foundational data theory method, in 2022 and 2023 with 29 experts in the auditing profession who were randomly and purposefully selected using the snowball method. An interview was conducted and theoretical saturation was achieved at the end. The interviews conducted using Atlas TI software became a developed model consisting of three categories of factors: micro, medium and macro. The results obtained from the research showed that 64 factors cause auditors to leave the auditing profession The most important factors are audit fees, job burnout, alternative job opportunities for employees, lack of patience of employees for job promotion. The present study can provide interesting and useful views for the auditing profession, auditing institutions, the community of certified accountants and legislators in order to prevent auditors from leaving the profession and strengthen the position of the independent auditing profession in Iran.

So far, valuable researches have been conducted on assets, but they have not separately addressed the components of identification, valuation and reporting, and even sometimes, comprehensive research has not been conducted on the category of valuation and reporting; On the other hand, if a research in this field does not have a pathological approach within it; Therefore, the current research is a new research since it has examined the three mentioned components in the form of Toman and of course with a pathological approach.The purpose of this research is to investigate the factors affecting the measurement, identification and financial reporting of the assets of Hormozgan General Directorate of Natural Resources and Watershed Management based on the foundation's data theory in the years 1400 to June 1401. In this research, using the data base theorizing method, it was formed through interviews with 15 experts and influential people in the field of natural resources and watershed management, including seven senior researchers, six managerial level decision makers in the field of natural resources and Abkhizdari and two people were accredited professors of natural resources of the university by sampling and analyzing the data obtained from interviews, measuring and identifying the assets of the General Department of Natural Resources Affairs of Hormozgan province. Also, by using the basic context coding, concepts, categories, characteristics and dimensions of the categories, which are classified into contextual factors, causal conditions,

The cryptocurrency market faces many challenges in terms of price volatility, payment process, security, and legal and financial problems. Applying business intelligence in the cryptocurrency market leads to understanding the nature of the market, applying appropriate strategies, making efficient decisions, and maximizing profits. The present study aimed to design a pattern of business intelligence application in the cryptocurrency market. The research method is qualitative and based on Grounded Theory. Semi-structured interviews were used to collect data and Strauss and Corbin method was used to analyze the data. Sampling was performed theoretically using targeted-judgmental techniques and snowballs. The results of the analysis of interviews conducted with 21 professors and experts in the field of e-commerce, accounting, finance, management and business during the open, axial and selective coding process using Maxqda 2018 software led to the presentation of a business intelligence application model in cryptocurrency markets were coded with 6 categories, 47 concepts and 144 codes

Internal audit is an independent and impartial consulting and assurance activity in order to value and improve the operations of an organization. Therefore, as an important element of the corporate governance system, it can play an important role in creating a suitable platform for the Prevention of fraud and financial abuse. The aim of this study is to present a model of silence failure of internal auditors in Iranian companies. So this research is a fundamental type of research in terms of purpose. Based on the interpretative paradigm, this research was conducted with a qualitative approach and using the data-based theory scheme. The research data was collected through semi-structured interviews with 15 experts in the field of Finance and auditing, selected by theoretical sampling method. In order to validate and validate the data, the methods of the expert judgment approach and the percentage of agreement between the two coders were used. The research data were analyzed in the form of a process called coding, in three stages of open coding, axial coding and selective coding with the help of the 2020 version of the mexicodia software and separated into separate concepts, and a total number of 23 categories were obtained. Finally, within the framework of the paradigm model, a comprehensive model of the failure of the silence of internal auditors was presented, which includes the pivotal phenomenon (failure of the silence of internal auditors), 6 categories for causal conditions, 5 categories for contextual conditions, 4 categories for interventionist conditions, 4 categories for strategies and 3 categories of consequences related to the pivotal phenomenon of research. The results of the study show that the types of biases, along with psychological abnormalities, affect the underlying and interventional conditions that include mental, cultural, individual and organizational factors, and the interactions of these components have led to a major phenomenon in the form of evaluation, classification and coding, which causes the silence of internal auditors to fail.

Since 2022, disclosing key audit matters (KAMs) has been required, aiming to enhance the information content of audit reports. KAMs are challenging issues that have played a vital role in the audit process. They are divided into 2 classes: account-level and entity-level KAMs. This research seeks to design a model for the process of disclosing KAMs in Iran. This study uses grounded theory for its purpose. Moreover, its research instrument is in-depth interviews with experts, to understand the current situation and discover the bottlenecks and challenges of this process. According to the obtained findings (74 concepts and 13 categories), The main reason for the need to disclose the KAMs was synchronizing with international authorities to increase the information content of audit reports and its requirement by Iranian policymakers. An appropriate strategy is to evaluate and identify risky and challenging points in the audit process and disclose these issues and how the auditor deals with them in the report while informing the company's management. Various factors affect the implementation of this strategy, including the characteristics of the client, the characteristics of the audit firm, and the characteristics of the audit work. The obtained results show that the process of disclosing KAMs in Iran is far from reaching the desired point and faces big challenges (the challenges alluding to users, standards, and the audit profession). If these challenges are not solved, the profession will not reach its ultimate goal, i.e., increasing the information content of the report and helping users make decisions and public trust. Due to the novelty of the requirement to disclose these issues in the auditor's report and the little research conducted, this research can provide guidelines and add to the relevant knowledge in understanding the mentioned process until reaching the desired point for policymakers and relevant stakeholders

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.

The purpose of the present study is to identify key factors and provide a model to enhance the efficiency of the capital market.

This study was part of the Qualitative Research Group. In line with the research's purpose, data was collected through interviews with 14 capital market experts and university faculty members in 2023. The information gathered was analyzed using the data theory method. The qualitative section utilized deep and semi-structured interviews as the research tool, and the research sample was selected through a combination of unquestioned methods and snowball sampling.

Legal infrastructure, participants, market information systems, internal factors, political factors, and economic factors have been identified as central issues that explain the capital market performance model. The patterns and concepts presented in the present study open a new door in strengthening the efficiency of the capital market in developing countries, including Iran. The efficiency of the capital market at a semi-strong level will be implemented as a result of its implementation.

The pattern outlined in this study can assist stock market managers and policymakers in enhancing the efficiency of the capital market.

The objective of this study, is to design the internal audit model through modern technologies in Islamic Azad Universities based on the Grounded theory. For this purpose, in 2022, using the snowball sampling method with 17 specialized faculty boards, managers, and auditors of Azad University and other experience in the auditing field, in-depth interviews were conducted up to the saturation stage. Research data were analyzed using the coding method and the main categories and concepts were extracted. A conceptual model was presented by which the influential components in internal audit were identified through new technologies. The results suggested that the most important causal conditions that can be effective in this model are internal control system traditional assessment, web-based accounting, post-expenditure monitoring, integration and coordination, financial discipline, and resource management. Also, to conduct internal audit through new technologies, strategies such as enhancing the quality level of internal audit, agility of the internal control system, alteration and improving processes, and accountability to stakeholders should be adopted. Finally, the research model indicates that internal audit through new technologies in Azad University can have consequences such as continuous auditing, increasing audit quality, eliminating the paper system, pre-expenditure monitoring, increasing financial transparency, reducing audit costs, fast and reliable reporting, protection of people's rights and tuition fees

For this purpose, in this article, the effective factors on the financial reporting of managers based on the acute inflationary economy in line with the continuation of the activities of Tehran Stock Exchange companies have been tried based on the opinions of experts in the form of available and targeted sampling, which is 11 people. Determined to be modeled through interviews, in the form of foundational data theory. The results of the research showed that the main influencing factors are that the causal variables include managerial driving factors that include managers' behavioral and cognitive factors, managers' business intelligence factors, managers' communication factors, managerial organizational factors and environmental driving factors that include social networks, communication with industry, environmental monitoring, intervening variables include government policies and laws, government support, control of macroeconomic variables by the government, and financial and administrative facilitation. Background variables include the use of new financial technology that includes internet social networks, new financial technologies, the use of new methods that include competitiveness, social responsibilities including environmental issues and branding, product accreditation and Services and pricing. Strategic variables include identification of potential points, adaptability to peripheral developments, risk-taking, market knowledge and financial standardization, and impact variables include the development of participation of shareholders and beneficiaries, profitability and increase in market share.

The statistical population of the research included an unlimited number of experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 100 concepts were obtained. In the next step, some concepts were put in the form of a category so that 20 categories were obtained for this research. The findings of the research showed that 4 categories emerged as the central categories, which include: accountants' judgment, people's judgment and decision making, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Finally, the results showed the significance of the relations and components of the presented model.

The purpose of this research was to design a structural model of local factors affecting behavioral management accounting. The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts, until finally 20 categories and 100 concepts were obtained. In the next step, the obtained indicators were designed in the form of a questionnaire, and 58 completed questionnaires were collected among the second statistical population, i.e. the activists and employees of the field of management accounting in the capital market, who were available, and the data obtained in the quantitative part of the research. were analyzed and the findings of the research showed that 4 categories appeared as the central categories which include: judgment of accountants, judgment and decision making of people, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Next, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 100 questions was developed and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model.  Therefore, it can be claimed that all existing structural relationships have been confirmed and the quantitative analysis is valid on the accuracy and reliability of the results of the qualitative analysis. Therefore, the results of the confirmatory factor analysis indicate the overall fit of this component (causal condition variable, central, strategies, context, interventionist, and consequences) of the proposed model with the data and indicate the proper fit of this part of the measurement model.

Accountability and transparency are important components of the government's desirable governance, which can be achieved in the form of preparing a "quality budget liquidation report". Budget liquidation was first proposed in 1289 in the Public Accounts Law in order to improve the use of credits and revenue collection. The purpose of this research is to identify the challenges of optimal preparation of the budget liquidation report of the Supreme Audit Court with the Grounded theory and to rank them with the Analytic Hierarchy Process. The research is applied in terms of purpose and descriptive-survey in terms of implementation. The sample of the research to answer the research questions was (10) high-ranking experts of the Supreme Audit Court, senior government managers and university professors. The findings of the research in the Grounded theory, six main challenges include "cases related to the budget liquidation report", "problems caused by the budget law", "challenges related to other government institutions", "challenges caused by financial laws". , identified "environmental issues" and "problems caused by government accounting". In the ranking stage of the Analytic Hierarchy Process, "problems related to budget liquidation report" was introduced as the most important challenge of budget liquidation. In order to present a better budget liquidation report, there is a need for field investigations related to budget liquidation, making legal reforms, creating more coordination between executive bodies and considering environmental conditions.

The success of any organization in achieving its goals depends significantly on the decisions of managers. The success of management accounting also depends on being able to improve managers' decisions by providing useful information. But the main problem in management accounting is not using the theoretical framework and theories of accounting. In order to develop the conceptual and developmental management accounting at strategic levels of the organization with a critical accounting approach to play an effective managerial role, the researcher, while describing, explaining and modeling management accounting with a critical thinking approach, seeks to identify indicators and components. To determine the role of management accounting in the development of management attitudes, beliefs and actions. For this purpose, in the present article, the researcher, using the data theory method of the foundation, presented a conceptual model for management accounting based on critical thinking through interviews with experts in knowledge-based companies. The results of the research in the presented model have three categories of causal conditions such as socialization, leadership and systemic thinking, culture building as a category of contextual conditions, environmental conditions as intervening conditions, formulation of requirements and strengthening of management factors as strategies and Consequences were identified.

Over the past 25 years, financial reporting of heritage assets has become a major problem for public sector entities that own these assets. Under new public management practices, these entities are required to report to stakeholders on the pattern of disclosure of the economic value of all assets under their control. While there is extensive previous literature on how to calculate cultural heritage assets and whether heritage assets are sufficiently different, there are few cases that report on cultural heritage assets from an alternative, financial and non-financial perspective. Therefore, the purpose of this study is to design a conceptual model for financial reporting of cultural heritage assets in Iran. This research is a qualitative research that was conducted using an approach based on data theory of the foundation. The statistical population included experts and experts in the field of accounting, members of the Iranian Association of Accountants, who were selected as a participant in the study using a purposive sampling approach. Data were collected through interviews using the general guidance method and in a semi-structured manner. In order to obtain the validity and reliability of the data, two methods of reviewing the participants as well as reviewing the non-participating experts in the research were used. The central category is the evaluation of cultural heritage assets, which is presented in two dimensions: the asset-liability matching approach and the non-asset-liability matching approach.

This research aims to design a conceptual model for the effect of Covid-19 on the performance of independent auditors in Iran. The current quantitative-qualitative research was conducted using the approach based on the foundation's data theory. The statistical population included experts and experts in the field of auditing, partners of auditing institutions and managers of the Iranian Certified Public Accountants Association, and a total of seventeen people were selected as participants in the research using a purposive sampling approach. The data was collected by an in-depth interview with the general guidance method and in semi-structured form and snowball technique. Finally, the questionnaire obtained through the interview, which included 30 concepts from 220 sections, was subjected to quantitative analysis using 50 samples from 1398 to 1400, and finally, the qualitative data were analyzed using SMART PLS software. The paradigm model has been explained.The results show that some factors such as causal factors, intervenors, context finders, implementation strategies and finally, the consequences of covid-19 have affected independent auditors' performance and have impacted the auditing profession.Since this research was carried out in the emerging and competitive financial market with Iran's economic embargo and many countries were unwilling to provide vaccines to Iran, it was possible to provide useful information in this context for the readers and it led to an increase in the knowledge of auditors' performance.

The role of internal auditors is constantly changing and evolving. There are inherent role conflicts in internal auditing and management of inconsistent demands from customers or stakeholders of the internal audit department can help its effectiveness and create added value for the organization. The purpose of this research is to understand the role of conflict management strategies that internal auditors use to achieve a theory in this field and for this purpose, the qualitative research method and Grounded theory approach have been used. Research data were collected through interviews with internal audit managers and were analyzed by open, axial, and selective coding. Then the extracted categories were presented in the form of an integrated model of internal auditors’ role conflict management. Based on this model, to manage role conflict by internal auditors, it is necessary to strengthen the skills and awareness of stakeholders (as role senders) and internal auditors (as role receivers). By improving these factors, effective role conflict management strategies, improvement of context, and the effectiveness and development of the internal audit profession will be possible

The main objective of this research was to design a strategic management accounting model based on the development of accounting databases in crisis conditions and to validate the model. To achieve this objective, an exploratory sequential combination method was used, and the data was collected in two stages. In the qualitative part, using the Foundation's data method, through structured interviews with 20 experts who selected by theoretical sampling, data was collected and using the systematic design of Strauss and Corbin, codes and components were collected. Strategic management accounting based on the development of accounting databases was obtained in crisis conditions and compiled in the form of a conceptual data model of the foundation. Based on the findings from the qualitative stage, a questionnaire and a preliminary model were designed, and after measuring its validity and reliability, this questionnaire was implemented through the participation of 267 managers and specialists of listed companies, and the findings of the research showed The most predictive model is related to key variables including culture-building, information sharing in companies, orientation to companies' strategies through accounting information systems and trust building among different layers of the company.

Today, prolongation of proceedings, especially in the field of economic crimes, is one of the most important challenges in the judicial system of the country. Accordingly, the purpose of this study is to provide a comprehensive model for preventing the prolongation of economic crimes proceedings with the help of forensic accounting techniques using grounded theory. The research method was qualitative and data were extracted using semi-structured interview tool and review of existing literature. The sample consisted of 12 faculty members working in the profession and official experts of the judiciary and they were interviewed in 2022. The results of the study show that the causal conditions affecting the preventing prolongation of proceedings include the complaint of opinion outside the expert's jurisdiction, the reasons for the expert's rejection, accountability of the inquiries of notary departments and municipalities, banks and the delay in the timely presentation of the experts' theory, dissatisfaction of t people from the performance of the judiciry, need to save time and financial budget and the underlying conditions related, increase of judges and managers of the branches of the courts. Intervening conditions include increase of sufficient number of judges, high volume of cases, mechanized practice of the judicial system, and increase of judges salary and teaching software effective monitoring of centers and counseling centers on the performance of experts cumbersome regulations that have strategies such as forensic accounting techniques. This condition will have consequence, increasing more people satisfaction consent of the parties to the lawsuit,. The results of this study can help to solve the problems related to prolongation of proceedings in economic crimes by using forensic accounting techniques and provide scientific and technical resources, while interpreting and stating the truth of economic crimes related phenomena to fair proceedings in judicial circles.

This research has been done with the aim of designing a structural model of factors influencing the decision to leave the job of accountants in public sector organizations. The method was a combination of qualitative and quantitative. In this way, first the research data were collected through interviews, and then based on it, a questionnaire was designed and distributed among the sample members. The statistical population of the research included experts, professors and experts in the field of accounting in public sector organizations, and the number of interviewees was about 16 people. The sampling method was snowball. Primary data were collected through interviews. According to the methodological process, during three stages of open coding, central coding and selective coding, the codes related to the topic were determined; then, by means of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts,, and 385 completed questionnaires were collected among the second statistical population, that is, the activists and employees of the accounting field in the public sector organizations that were available, and the data obtained were analyzed in the quantitative part of the research. and were analyzed and the findings of the research showed that the category with high importance, including the path coefficient of strategies factors on outcomes was equal to 0.45. Finally, the results showed the significance of the relationships and components of the presented model.