Designing a Model CEO of Persuasive Practices in Financial Reporting Based on Grand Theory

Barati, Saeed; Abdoli, Mohammad Reza

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year 12, Issue 47 (2020)

fa 2020, 12(47): 86-107

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Designing a Model CEO of Persuasive Practices in Financial Reporting Based on Grand Theory

Saeed Barati¹

, Mohammad Reza Abdoli ^*¹

1- Accounting Department, Shahrood Branch, Islamic Azad University

Abstract: (3439 Views)

Abstract
Persuasion in the CEO's operations is considered as a process through which the CEO attempts to change the attitudes and perceptions of shareholders and, in general, stakeholders, in accordance with their own goals or wishes, in order to make the future more sustainable in terms of investment areas for the company by moral support of their shareholders. The purpose of this research is designing a model CEO of persuasive practices in financial reporting based on grand theory.The methodology of this research is from the perspective of the object of exploratory research, which is based on the analysis of the foundation data based on three stages of open, selective and pivot coding, and is classified as a component of developmental research.In this research, 15 specialists from the field of accounting were interviewed.The results of the research showed that the CEO, through three psychological, instrumental and persuasive interest-seeking approaches, discloses information in financial reports. In the psychological approach, the CEO's persuasive ways are based on two dimensions of stimuli and a change in the perception and attitude of shareholders and investors in order to create a positive motivational stimulus in them. In the approach to persuasion practices, two dimensions of coherence and attractiveness have been raised, aiming to strengthen the coherence and alignment of shareholders with the company, and ultimately, in the managerial interest-driven approach, through distortions, persuades shareholders and investors.In fact, these results indicate that the CEO is persuading to disclose company financial reports to persuade the stakeholders to reduce the seizure in the marketplace by inducing positive drivers from the point of view or perceptively to shareholders, In line with their wishes and expectations.

Keywords: Keywords Persuasion psychological approaches, persuasive instrument approaches, persuasive interest-oriented approaches

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Type of Study: Research | Subject: Special

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Barati S, Abdoli M R. Designing a Model CEO of Persuasive Practices in Financial Reporting Based on Grand Theory. fa 2020; 12 (47) :86-107
URL: http://qfaj.mobarakeh.iau.ir/article-1-1674-en.html

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