Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting
The purpose of the present study is to explain the model of the orientation of the possible choices faced by actors in the theory of cultural accounting and to study its prioritization and validation. According to Parsons Theory, the categories of generalism and specialism in the theory of cultural accounting are considered as one of the possible choices faced by actors in the accounting environment. The study employed mixed methods research techniques and used the ground theory for qualitative and survey method for quantitative data collection in the form of an exploratory research design. For data analysis, three-step open, axial and selective coding and MaxQDA10 software were used. The data were categorized in two categories, 13 components and 68 indicators, and the applied model was designed. The qualitative section employed purposeful sampling method where appropriate semi-structured and in-depth interview questions were used. The findings of the present study show that the category of generalism is composed of the component of organizational current affairs with the highest weight and the professional accountability component with the least weight. Also, the ethnicity and the regionalism components make up the specialization category with the highest and lowest weight, respectively. Therefore, it can be concluded that the model of the orientation of the choices of actors shows that in general, specialism and its components enjoy more attention than generality, and have a more important position in the accounting environment with respect to the cultural accounting approach.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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