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Historical antecedents shaping corporate reporting in Iran

Yaftian,A, Wise, V and Mirshekary, S 2014, Historical antecedents shaping corporate reporting in Iran, Corporate ownership and control, vol. 11, no. 3, pp. 154-165.

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Title Historical antecedents shaping corporate reporting in Iran
Author(s) Yaftian,AORCID iD for Yaftian,A orcid.org/0000-0002-1893-7788
Wise, V
Mirshekary, S
Journal name Corporate ownership and control
Volume number 11
Issue number 3
Start page 154
End page 165
Publisher Virtus Interpress
Place of publication Sumy, Ukraine
Publication date 2014
ISSN 1727-9232
1810-3057
Keyword(s) Accounting in Iran
Corporate reporting history
Summary This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The conclusion reached in this study is that socio-economic and political changes during the century have been opportune as drivers of corporate reporting in Iran. The study makes an incremental contribution to the existing accounting history literature for Asia / Middle East / developing countries.
Language eng
Field of Research 159999 Commerce, Management, Tourism and Services not elsewhere classified
Socio Economic Objective 940502 Professions and Professionalisation
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Virtus Interpress
Persistent URL http://hdl.handle.net/10536/DRO/DU:30067722

Document type: Journal Article
Collections: Deakin Graduate School of Business
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.