[Home ] [Archive]   [ فارسی ]  
:: About :: Main :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 13, Issue 48 (8-2024) ::
mieaoi 2024, 13(48): 311-333 Back to browse issues page
Modeling the interaction of accountants based on Gidden's structuration theory
Akbar Aghazadeh1 , Saeid Jabbarzadeh Kangharloei2 , Jamal Bahri Sales3 , Javad Rezazadeh4 , Masoud Ahmadi5
1- Ph.D Candidate in Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
2- Associate professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran , s.jabbarzadeh@iaurmia.ac.ir
3- Associate professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
4- Associate Professor of Accounting, Department of Accounting, Faculty of Management and Economics, Tarbiat Modares University & Department of Accounting - Islamic Azad University, Urmia branch, Urmia, Iran
5- Assistant Professor, Department of Accounting, Momghan Branch, Islamic Azad University, Momghan, Iran & Department of Accounting - Islamic Azad University, Urmia branch, Urmia, Iran
Abstract:   (402 Views)
The quality of intra-organizational communication is related to organizational success, so accountants' communication may improve or inhibit organizational performance. The information that the accountants share in their organization is designed to help the managers of the organization in planning, controlling, and making decisions. Considering the importance of the organizational context for creating and adjusting the relationships of accountants as knowledgeable agents of the organization, the present article examines the role of accountants in their organization, the challenges and facilities of organizational characteristics, and the accountant's strategies in response to them, by the qualitative approach. It pays to moderate and control communication challenges. All the interviews were conducted in 2023 and the number of interviewed panel members includes 30 accountants in different organizational levels in Tabriz University of Medical Sciences. Analyzing the interviews in the framework of Gidden's structuration theory and Stone's strong structuration theory, the results show the important relationships of accountants in a context with employees with limited financial knowledge, limited organizational resources, limited information technology, and the dominance of the operational mission over financial and supply requirements accounting force; And accountants' structural adaptations are in adopting multiple forms of communication reframing. The results of the present article examine the communication of accountants beyond formal written reports and analyze their informal communication strategies.
 
Article number: 12
Keywords: Gidden's structuration theory, Stone's strong structuration theory, Accountants' interaction, Organizational context
Full-Text [PDF 568 kb]   (140 Downloads)    
Article type: Research | Subject: Special
Received: 2024/06/4 | Accepted: 2024/07/6 | Published: 2024/08/31
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Aghazadeh A, Jabbarzadeh Kangharloei S, Bahri Sales J, Rezazadeh J, Ahmadi M. Modeling the interaction of accountants based on Gidden's structuration theory. mieaoi 2024; 13 (48) : 12
URL: http://mieaoi.ir/article-1-1634-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 13, Issue 48 (8-2024) Back to browse issues page
نشریه اقتصاد و بانکداری اسلامی Islamic Economics and Banking
Persian site map - English site map - Created in 0.09 seconds with 35 queries by YEKTAWEB 4692