Geography and Regional Planning

Geography and Regional Planning

The necessity of preparing an integrated reporting framework with an Islamic approach (goal, approach, audience and scope)

Authors
1 Accounting Department, Yasuj Branch, Islamic Azad University, Yasuj, Iran
2 Accounting Department, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran
3 Department of Public Administration, Yasouj Branch, Islamic Azad University, Yasouj, Iran
10.22034/jgeoq.2024.224516.2402
Abstract
The purpose of this research is to first examine the necessity of preparing a theoretical framework and integrated reporting with an Islamic approach and then determine the goal, approach, audience and scope of an integrated report with an Islamic approach. This research has been done in two separate parts. In the first part, the opinions of 32 experts in integrated reporting were received in successive rounds and analyzed using the fuzzy Delphi technique. In the second part, the results obtained from the first part were exposed to a public survey. The opinions received from 393 respondents were analyzed using SPSS software. The results show the necessity of preparing a theoretical framework and an integrated report with an Islamic approach by organizations. Also, the results showed that integrated reporting with an Islamic approach should pay attention to more audiences than international integrated reporting. The purpose of this research is to first examine the necessity of preparing a theoretical framework and integrated reporting with an Islamic approach and then determine the goal, approach, audience and scope of an integrated report with an Islamic approach. This research has been done in two separate parts. In the first part, the opinions of 32 experts in integrated reporting were received in successive rounds and analyzed using the fuzzy Delphi technique. In the second part, the results obtained from the first part were exposed to a public survey. The opinions received from 393 respondents were analyzed using SPSS software.
Keywords