Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market

Abstract

, an attempt was made to present the theoretical framework of the investigated phenomenon through the interview tool and the ground theory process, during three stages of open, central and selective coding. In this study, 14 people of accounting knowledge experts participated to conduct interviews and 25 people of managers of brokerage companies and experts of vice-chancellors of different sectors of the capital market participated in filling the matrix checklists. The results of this study in the qualitative part of a total of 321 open codes indicate the determination of 32 themes; It has 6 components and 3 main categories. Also, the results of the quantitative section showed that the most important field for the emerging development of human rights accounting in the context of capital market companies is the development of effective governance functions in order to stimulate equal approaches between the operational and financial units of the company and the stakeholders. The obtained results indicate that the role of corporate governance as an effective field in the development of human rights accounting, aspects of the diversity of the selection of board members as a symbol of different groups of shareholders in terms of ritual; It includes race and gender, which can be effective in increasing the level of effectiveness of supervisory functions on managers and the company's financial unit.

Keywords

• human rights accounting
• minority and majority shareholders
• balance and social equality