The Role of Accounting Measurement and Disclosure of Social Capital in Improving Quality of Accounting Information

Document Type : Research Paper

Authors

1 Department of Accounting, Technical College of Administration, Sulaimani Polytechnic University, Sulaimani, Iraq

2 College of Economic and Administration, Salahaddin University, Arbil, Iraq

Abstract

This paper aims to investigate the role of accounting measurement and disclosure of social capital in improving the quality of accounting information which covers reliability, relevance, comparability, and consistency. The sample of this research paper is the industrial companies in Sulaymaniyah, the Kurdistan Region of Iraq (KRG). Accordingly, a hypothesis has been developed that accounting measurement and disclosure of social capital play a significant role in improving the relevance, reliability, comparability, and consistency of accounting information. The hypotheses were tested through a questionnaire that has been distributed among 350 employees. It was analyzed by using a stratified sampling methodology. The research methodology comprised demographic analysis, factor analysis, and structural equation modeling. The findings suggest that accounting measurement and disclosure of social capital have a significant and positive effect on the relevance, reliability, comparability, and consistency of accounting information. The research is limited to industrial companies in Sulaymaniyah, KRG. Thus, the findings cannot be comprehensive unless the other scholars further considered various companies, philosophies, agricultural or trading companies.

Keywords

Main Subjects


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