Identification and Prioritizing the Causal and Contextual Indicators of the Maturity of Critical Accounting Theory and the Quality of Social Benefits

April 9, 2026Judgment and Decision Making in Accounting فصلنامه فضاوت و تصمیم گیری در حسابداریOpen Access

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Key Points

The study aims to identify and prioritize causal and contextual indicators of critical accounting theory maturity and social benefits quality.
Utilized grounded theory methodology with interviews from 33 experts.
Adopted fuzzy Delphi method for evaluating causal and contextual conditions.
Developed a model to assess the advancement of critical accounting theory.
Causal indicators ranked: 1) Extrinsic factors (0.834), 2) Intrinsic factors (0.834), 3) Community readiness (0.778).
Primary barriers included lack of readiness for new financial reporting systems and lack of support from management.
Contextual indicators ranked: 1) Social factors (0.922), 2) Technical readiness (0.909), 3) Scientific and educational factors (0.881).

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Identifies causal and contextual indicators affecting social benefits quality, suggesting actionable improvements.

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Niyaki et al. (2026) studied this question.

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