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Presenting the Qualitative Growth Model of Sustainable Reporting of Companies Based on the Characteristics of Big Data with an Interpretative Structural Approach
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Azita Montazeri   , Mahmoud Samadi Largani * , Mohammad Reza Pourali , Nemat Rostami Mazoee Nemat Rostami Mazoee |
| Assistant Professor of Accounting, Department of Accounting, Tonkabon Branch, Islamic Azad University, Tonkabon, Iran. (Corresponding Author). m_samadi@toniau.ac.ir & Tonkabon Branch, Islamic Azad University |
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Abstract: (261 Views) |
This research was carried out with the aim of presenting a qualitative growth model of sustainable reporting of companies based on the characteristics of big data with an interpretative structural approach. The current research was conducted from June 2023 to July 2024.The information required for the research for Interpretive Structural Modeling (ISM) to provide the model was collected from among the experts, i.e. 18 accounting experts in this study, using Interpretive Structural Modeling (ISM), the qualitative growth pattern of sustainable reporting of companies was designed based on the characteristics of big data. Based on interpretative structural modeling, 17 factors were identified in 5 main dimensions in pattern design. The timeliness of big data includes the factors of data update, the speed of acquisition and the age of data along with the completeness of big data including the factors of data volume, data source and data coverage ratio along with the accuracy of big data including the factors of data measurement accuracy, validation level, error-free data and Data scope and source validation along with big data compliance including factors of compliance with standards, data comprehensibility and usability in different conditions leading to the growth of sustainable reporting of companies including factors promoting good corporate governance, establishment of internal control system and effective reporting, optimal performance Social responsibility in the company and formulation of reporting principles and standards becomes sustainable.
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| Keywords: Big Data, Accounting Big Data, Sustainable Reporting. |
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Full-Text [PDF 1181 kb]
(76 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/08/13 | Accepted: 2024/09/22 | Published: 2025/06/28
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