Does aural accounting improve the stakeholder relationship capability?

IF 2.4 Q2 BUSINESS, FINANCE Accounting Research Journal Pub Date : 2024-08-26 DOI:10.1108/arj-03-2024-0116
Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki, Ali Laalbar
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Abstract

Purpose

The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.

Design/methodology/approach

In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.

Findings

The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.

Originality/value

To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.

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听觉会计能否改善利益相关者的关系能力?
本研究旨在探讨伊朗资本市场中听觉会计(AA)对公司利益相关者关系能力的影响。目的是就 AA 的可行性和实际实施制定一个全面的理论框架,并评估其对与利益相关者互动能力的影响。在本研究中,通过元综合过程确定了 AA 的组成部分。随后,使用研究人员自制的问卷收集了有关这些变量的数据。此外,还使用了一份标准问卷来测量利益相关者的互动能力。研究采用偏最小二乘结构方程模型进行假设检验。共有 412 名参与者参与了假设检验,其中包括资本市场公司的财务经理和会计部门负责人。研究结果本研究结果表明,AA 对公司的利益相关者关系能力有显著的积极影响。换句话说,AA 建立了一种双向信息流,使公司能够对利益相关者不断变化的需求做出更恰当的回应。 原创性/价值 据作者所知,本研究是首次提出 AA 框架并考察其对公司与利益相关者互动能力影响的研究。因此,研究结果不仅有助于扩展会计和财务报告方面的理论文献,还为资本市场决策者和准则制定者提供了有关 AA 潜在后果的多种实际意义。
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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
自引率
0.00%
发文量
13
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