Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach

Subject and purpose of the article: Improving the quality of disclosure is one of the effective factors for achieving an efficient capital market and optimal capital allocation. Considering the importance of sociological theories in accounting knowledge and using Islamic theoretical foundations, the current research tries to investigate this importance. The current research aims to explain the concept and components of disclosure quality in accounting from the perspective of Islam, focusing on the Structuration Theory.Research This article is in the category of qualitative research, which was carried out in line with the purpose of the research by examining scientific and Quranic texts and interviewing 12 experts and members of the academic faculty of the accounting department with research experience in the fields of sociology and Islamic sciences. In this study, the obtained information was analyzed using the theme analysis method. The research tools in the qualitative part were in-depth and semi-structured interviews, and the research sample was selected using a combination of non-probability, purposeful judgmental, and snowball methods. Research According to research findings, disclosure approach, disclosure framework, disclosure strategies, disclosure levels, and disclosure dimensions were identified as the main themes of the research, which explain the components and quality model of disclosure from the perspective of Islam in the framework of Structuration Theory.Conclusion, originality and its addition to knowledge: the accounting system with the priority of disclosure over moral and social obligations and responsibilities in the framework of the usefulness of information for decision-making, as well as the usefulness and ethics of the accounting system according to the explained components, a new and comprehensive model for Provides quality exposure