Uncovering the Architecture of Accountants’ Extra-Role Behaviors: A Grounded Theory Approach to Enhancing the Social Responsibility of the Accounting Profession
Keywords:
Extra, role behavior, financial governance, professional role evolution, extra, professional competencies, social responsibility of the accounting professionAbstract
Objective: This study aimed to identify the dimensions and components of accountants’ extra-role behaviors and examine their effect on the social responsibility of the accounting profession.
Methodology: This developmental-applied study employed a sequential exploratory mixed-methods design. In the qualitative phase, Glaserian grounded theory was used, and data were collected through semi-structured interviews with 14 academic and professional accounting experts selected through purposive and snowball sampling until theoretical saturation was achieved. The qualitative data were analyzed through open, axial, and selective coding, and the validity and stability of the extracted components were confirmed through a three-round Delphi process. In the quantitative phase, 395 financial managers, accounting supervisors, and accounting experts employed by listed companies participated in the study. Data were collected using a researcher-developed extra-role behavior questionnaire and Carroll’s social responsibility questionnaire. The proposed relationships were tested using partial least squares structural equation modeling in SmartPLS 3.
Findings: The qualitative analysis identified four principal categories—advanced financial governance, professional role transformation, extra-professional competencies, and extra-professional responsibility—comprising eight main components and 56 conceptual themes. The Delphi analysis demonstrated increasing expert consensus, with Kendall’s coefficient rising from 0.82 in the first round to 0.91 in the third round. The structural model indicated that accountants’ extra-role behaviors had a positive and statistically significant effect on the social responsibility of the accounting profession (β=0.550, t=15.055, p<0.001). Extra-role behaviors explained 50.2% of the variance in professional social responsibility. The model also demonstrated strong overall fit, with a goodness-of-fit index of 0.655.
Conclusion: Accountants’ extra-role behaviors can substantially enhance the social responsibility of the accounting profession by strengthening financial governance, expanding strategic professional roles, developing extra-professional competencies, and promoting multidimensional ethical accountability. The proposed framework can inform the revision of professional behavioral standards, accounting education and training programs, performance appraisal systems, and institutional incentive mechanisms.
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Copyright (c) 1404 Mohammad Abdi, Azar Moslemmi, Malek Taj Maleki Oskouei, Abdolkarim Moghadam (Author)
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