A model for an integrated reporting framework with an Islamic approach (Nonlinear analysis-fuzzy logic)
نویسندگان
1 Department of Accounting, Yasouj Branch, Islamic Azad University, Yasouj, Iran
2 Department of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran
3 Department of Public Administration, Yasouj Branch, Islamic Azad University, Yasouj, Iran
doi
10.22075/ijnaa.2024.31755.4707چکیده
The main goal of this research is to develop a model for an integrated reporting framework with an Islamic approach. First, the researcher determined the framework's structure and components using theoretical foundations. Then, the structure and components of the framework were modified and finalized by the experts with the knowledge base. A structured form of the components was used twice to judge 32 experts in integrative reporting. The final model was determined by combining the Delphi technique with fuzzy logic and nonlinear data analysis. This template includes 7 Guidelines and 8 Content elements. In the Islamic section, several principles were determined as a guideline and several components were set to contribute to the content of the Islamic part of the report.
