Explaining the Function of Religiosity in the Accounting System with Emphasis on the Structuration Theory

Babaei ,  Alireza; Zare, Iman; Mohagheghi,  Mohammad Reza; Khoshdel Mofrad, Hossein

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year 16, Issue 62 (2025)

fa 2025, 16(62): 54-72

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Explaining the Function of Religiosity in the Accounting System with Emphasis on the Structuration Theory

Alireza Babaei¹

, Iman Zare ^*²

, Mohammad Reza Mohagheghi¹

, Hossein Khoshdel Mofrad³

1- Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
2- payame Noor University, Tehran, Iran.
3- Department of Education, Kashan Branch, Islamic Azad University, Kashan, Iran.

Abstract: (15 Views)

The accounting system as a social system is in accordance with the theory of Structuration and is affected by the structure and agency that produce and reproduce accounting in order to achieve the best approach in fulfilling the accounting mission and the goals of the stakeholders. Religiosity as a kind of social norm can influence the pillars of social systems. Therefore, the aim of the current research is to provide a model to explain the function of religiosity in the accounting system with a theoretical method based on the Structuration theory. This article is in the category of qualitative research, which was conducted in line with the purpose of the research by examining 107 scientific and religious sources and interviewing 16 experts in the fields of accounting, sociology and Islamic sciences in 1403. In this study, the obtained information was analyzed using the theme analysis method. The research tools in the qualitative section were in-depth and semi-structured interviews, and the research sample was selected in the text section using the meta-composite method and in the interview section using the snowball method. According to the findings of the research, approaches and systems, frameworks and reporting criteria, elements of the accounting system, dimensions of religiosity were identified as the main themes of the research, which explain the components and pattern of religiosity with an emphasis on the theory of Structuration in the accounting system. The results of the research showed that religious agency in the shadow of Islamic beliefs, rulings and ethics based on the theory of Structuration at two levels of structure and system will affect the performance of the accounting system, the product of which is high-quality, useful and transparent financial reporting with the priority of social benefits based on the framework A theory based on social benefit as the added value of the present research.

Article number: 4

Keywords: Accounting System, Religiosity, Structuration Theory, Conceptual Framework.

Full-Text [PDF 883 kb] (7 Downloads)

Type of Study: Research | Subject: Special

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Babaei A, Zare I, Mohagheghi M R, Khoshdel Mofrad H. Explaining the Function of Religiosity in the Accounting System with Emphasis on the Structuration Theory. fa 2025; 16 (62) : 4
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