Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran

Abstract

Subject and Purpose of the Article: Considering the importance of the issue of sustainable development, the purpose of this study is to analyze the fuzzy gap and identify the factors of disclosure of information related to sustainable development accounting, which was conducted in 2019.Research Method: The research method is a combination of sequential-exploratory type and its purpose is applied. Using content analysis method, the initial variables were identified, Screening of indicators was done using fuzzy Delphi technique and then fuzzy gap analysis of the status of variables in active companies according to experts.Research Findings: 60 indicators were identified in the form of 4 dimensions including environmental, social, economic and leadership factors. The results show that in all cases there is a significant gap between expectations and the desired situation. The results of the evaluation of importance and performance also showed that the indicators are in the “‌‌weakness area”‌‌ and have high importance and low performance.Conclusion, Originality and its Contribution to the Knowledge: The results of this study indicate that by disclosing information indicators related to sustainable development accounting, managers and policy makers of corporate affairs can formulate policies and guidelines in the field of sustainable development accounting and disclose them as much as possible in financial statements, provide more transparent information to stakeholders. were eventually causes performance to be stable in the long run.

Keywords

• accounting
• sustainable development
• information disclosure
• content analysis
• fuzzy gap