Abstract
Purpose: A model of critical realism in accounting ethics and culture was presented, emphasizing the role of agency theory.
Method: This study was conducted in two ways: qualitative and quantitative in terms of its purpose, which was fundamental and exploratory in nature. In the qualitative part, based on the Grand Theory method, data were collected from experts through in-depth and semi-structured non-probability and targeted interviews, in the form of snowballs, and the categories obtained were coded using the Stravados and Corbin method. In the quantitative part, a questionnaire was used through a 7-point Likert scale, and in the data analysis part, it was measured using confirmatory factor analysis and T-statistics.
Findings: The final findings were compiled and presented in the form of 6 constructs and 19 components.
Conclusion: The use of critical realistic ideas can be fruitful in presenting new accounting approaches and comparing them with positive approaches and formulating standards, financial and accounting laws.
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