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:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 405-432 Back to browse issues page
The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators
Raheleh Nazarian1 , Akram Taftiyan 2, Forough Heyrani3
1- Ph.D. student in Accounting, Yazd branch, Islamic Azad University, Yazd, Iran Rnazaryan@iauk.ac.ir
2- Assistant Professor of Accounting, Yazd branch, Islamic Azad University, Yazd, Iran (Corresponding Author) , Taftiyan@iauyazd.ac.ir
3- Assistant Professor of Accounting, Yazd branch, Islamic Azad University, Yazd, Iran (Heyrani@iauyazd.ac.ir)
Abstract:   (4401 Views)
Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.
 
Keywords: Environmental reporting, Theme analysis, Hard information, Soft information
Full-Text [PDF 718 kb]   (1352 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/09/1 | Accepted: 2023/02/6 | Published: 2023/08/20
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Nazarian R, Taftiyan A, Heyrani F. The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators. aapc 2023; 7 (14) :405-432
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Volume 7, Issue 14 (3-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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