A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL

The purpose of this study is exploration and development of creative accounting identified themes by evaluation based on FDEMATEL process. In the qualitative part of this study, thematic analysis was used, and the dimensions of the model were developed during three stages of coding. Then, in the quantitative part, the reliability of the identified components was firstly examined through fuzzy Delphi analysis, and then, through Dimtel's fuzzy analysis, it was determined the most influential background drivers in the creative accounting of capital market companies. The target population in the qualitative section was 12 accounting experts and university professors who were considered experts both scientifically and experimentally. Sampling in the qualitative methodology section was theoretical sampling and how to determine the snowball sample. But the target population was quantitatively 30 financial managers of listed companies, who were selected based on work experience and level of technical and specialized knowledge through homogeneous sampling. Research results in the qualitative part of the existence of 3 categories; 6 components and 37 conceptual themes were presented in the form of a hexagonal model, which was obtained during three stages of coding in the grounded theory. The results in the quantitative part showed, based on Dimtel's fuzzy process, three criteria A1 (inherent objectivity of creative accounting basis), A4 (weakness of internal control of creative accounting basis) and A6 (weakness of foresight of creative accounting basis), compared to other identified components, they have a higher background stimulation in the creative accounting of capital market companies.