摘要：Objective: Corporate reporting in its general sense refers to all communication channels
between companies and stakeholders and is the main mechanism for transmitting
information to users. In recent years, there have been growing concerns about the
inadequacy of traditional corporate reporting. This highlights the need to think about the
factors that influence the future of corporate reporting. As a result, the purpose of this
study is to identify and structural analyze of drivers that affect the future of corporate
reporting in Iran.
Methods: In the first stage, in order to identify the list of drivers, semi-structured
interviews with experts in the field of corporate reporting (including managers, auditors,
regulatory and standard setting body representatives, investors and analysts, and
university professors) were used, and then fuzzy Delphi analysis was used to validate and
consensus on important drivers. In the second stage, using the cross-impact analysis
method using MICMAC software, the structural analysis of the drivers identified in the
first stage was performed. At the interview stage and like most qualitative studies, the
sample was selected purposefully using a snowball or chain sampling method. This
process has continued until the achievement of theoretical saturation about the drivers
that affect the future of corporate reporting. In addition, theoretical sampling method was
used to distribute the questionnaire and use "fuzzy Delphi" and "interaction matrix"
methods. Purposive sampling was used to select a sample to collect data in different
stages of the research. In the first phase, 17 interviews were conducted with experts. The
first round Delphi questionnaire was distributed among 35 experts and in the second
round among 27 respondents of the first stage. Structural analysis questionnaire was
redistributed among 35 people in the first stage of Delphi, from which 20 answers were
received.
Results: Based on the results of the first phase of the study, 52 drivers were identified in
exploratory interviews. After two rounds of fuzzy Delphi implementation, 37 drivers
were accepted as important drivers and consensus of experts. In the second stage, after
structural analysis of the drivers, the position of each driver was determined as driving
variables, linkage variables, dependence variables and autonomous variables.
Conclusion: The results show that the three drivers of "entering the global economic
arena, lifting sanctions and expanding ties with foreign investors", "privatization of
property" and "development of social networks" have the greatest impact on shaping the
future of corporate reporting. The results of this study can be used as a basis for
identifying the major trends and forces affecting the future of corporate reporting in Iran
and optimal policy in this area. The results of this study are expected to be an effective
step in providing a structured and systematic interpretation of the main variables affecting
the future of corporate reporting and the relationships between them. In addition to the
final drivers enumerated in this study, can be used to analyze and design possible
scenarios for corporate reporting.
