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Modeling the interaction of accountants based on Gidden's structuration theory
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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 |
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Abstract: (403 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.
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Article number: 12 |
| Keywords: Gidden's structuration theory, Stone's strong structuration theory, Accountants' interaction, Organizational context |
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Full-Text [PDF 568 kb]
(140 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/06/4 | Accepted: 2024/07/6 | Published: 2024/08/31
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