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:: Volume 7, Issue 14 (3-2023) ::
aapc 2023, 7(14): 79-117 Back to browse issues page
Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran
Fatemeh Hamedi1 , Mahnaz Molanazari 2, Mehrangiz ShoaaKazemi3 , Ali Rahmani4
1- Ph.D student of Accounting, Faculty of Social and Economic Sciences, Al zahra University, Tehran, Iran. Hamedi6163@gmail.com
2- Associate Prof, Department of Accounting, Faculty of Social and Economic Sciences, Al zahra University, Tehran, Iran. (Corresponding Author) , molanazari@alzahra.ac.ir
3- Associate Professor of Psychology,Department of Women and Family Studies, Faculty of Social Sciences and Economics,Alzahra University, Tehran, Iran.m.shkazemi@alzahra.ac.ir
4- Professor, Department of Accounting, Faculty of Social Sciences and Economic Sciences, Alzahra University, Tehran, Iran. rahmani@alzahra.ac.ir
Abstract:   (1737 Views)
The purpose of this research is to establish a Conceptual communication between integrated reporting and the characteristics of an innovation and to investigate the possibility of using theories of innovation diffusion and planned behavior to answer the question of How to can a favorable effect on the perceptions, attitudes and behavioral intentions of university administrators and facilitate the integrated reporting adoption process. In this research, using a simple Delphi method and in two stages in 2023, the opinions of 36 experts (14 researchers, 15 administrative and financial assistants of public universities and 7 other experts) have been examined and analyzed in the first and second rounds, respectively. The findings show that the participating experts are agree with theoretical compatibility of integrated reporting with the selected characteristics of innovation (including new/novel, change, significant improvement, an indicator of success, commercially valuable and beneficial/useful). Based on this, a proposed model to show the factors influencing the acceptance of integrated reporting in Iranian universities using the combination of Rogers' innovation diffusion theory and Ajzen's planned behavior has been surveyed and approved by experts. Therefore, through factors influencing the adoption of integrated reporting in universities, which include knowledge, persuasion, decision, implementation and confirmation, as well as the perceived characteristics of innovation (including relative advantage, compatibility, complexity, trialability and observability), which in the persuasion stage are effective, it is possible to influence the perceptions and attitudes and intentions of managers regarding the adoption of integrated reporting. In the proposed integrated model, during the persuasion stage, people's attitudes are formed, and this attitude along with perceived mental norms and behavioral control leads to the emergence of purpose and intention in people in the decision-making stage, and finally, in the implementation stage, the individual's behavior is realized. These findings can be useful for higher education managers and help them to try to convince their human resources about the urgent need for a set of new values, beliefs and behaviors while they are engaged in the implementation of the technical components of integrated reporting.
Keywords: Integrated Reporting, Innovation Diffusion Theories, Planned Behavior, University
Full-Text [PDF 843 kb]   (604 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/07/4 | Accepted: 2023/08/17 | Published: 2023/03/20
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hamedi F, Molanazari M, ShoaaKazemi M, Rahmani A. Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran. aapc 2023; 7 (14) :79-117
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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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