Constructing and Validating the Cultural Accounting Measurement Scale to Present a Local Model

Validity and reliability are important issues in the field of testing concepts and research variables. "Cultural Accounting" is one of the concepts with many functions that considers the social and cultural interaction between individuals and domains in the accounting environment, and must be developed in a way to enable implementation and operationalization in field studies. The present study has been done through descriptive-survey method, aiming to construct and validate cultural accounting scale. In this regard, using expert opinion and content analysis, the reports of the board of directors of the companies were reviewed, and finally a researcher-made cultural accounting questionnaire was completed by the experts to obtain the required validity and reliability. After collecting data, the reliability index of the test was calculated using Cronbach's alpha (0.866). The factor analysis of cultural accounting questions suggested that more than 63.516% of the variance is explained by the components of this questionnaire. After a turnaround of the Varimax type factors, the correlation between each question with each component was determined at the optimal state, and based on it, eleven components (the distance of power and authority, individualism versus collectivism, assurance or uncertainty, maleism versus feminism, long-term versus short-term viewpoint, communism versus specificism, analysis versus synthesis, concentrism versus eccentrism, time sequence versus temporal symmetry, acquired versus assigned status, equivalence versus hierarchy) were extracted and selected as components of cultural accounting.According to the research findings, this questionnaire (checklist) can be used to measure the level of cultural accounting in organizations and companies admitted to the stock exchange. Using this tool, one can create a more accurate and more logical accounting environment, and generally provide a scientific method of employment of this environment.