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The Effect of Religiosity on Financial Reporting with the Mediation of Accounting System Elements: Structure and Agency

Financial reporting as a product of the accounting system as a social system is affected by structure and agency according to the Structuration theory. Religiosity as a kind of social norm can influence the pillars of social systems. Therefore, the aim of the present study is to investigate the effe...

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Autors principals: Alireza Babaei, Iman Zare, Mohammadreza Mohagheghi, Hossein Khoshdel Mofrad
Format: Artigo
Idioma:Persa
Publicat: Alzahra University, Faculty of Social Sciences and Economics 2026-03-01
Col·lecció:پژوهش‌های تجربی حسابداری
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Accés en línia:https://jera.alzahra.ac.ir/article_8317_fc24d163144006821e0159a3098d0270.pdf
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