Cognitive Mapping

The purpose of this study is to examine the factors affecting the transparency of financial information by the experts and their understanding of the factors influencing financial transparency. The research methodology is based on qualitative approach and has been done with cognitive mapping technique. The basis of this qualitative analysis is experience, knowledge and expertise of 15 experts and professors of the universities of Mashhad which is conducted with a semi-structured interview. Using structural analysis method, at first 44 factors were identified .In the screening stage, experts had the most consensus among the five factors. And in the last step, the experts compared these five factors in the binary matrix of interaction and from 0 to 3 were valued. Then the MIC_MAC software extracted the cognitive map and its graph and the results were analyzed. The result of this study showed that the company's characteristics, including size of company, ownership, board of directors, financial ratios, profitability, and audit quality of the company have the most impact on information transparency.

In the contemporary day, where digital technologies profoundly impact all facets of human existence, effective policymaking in digital media is crucial. Considering the substantial influence of these media on public opinion, political and social communications, as well as their profound effects on cultural and economic aspects of societies, the imperative for a meticulous and exhaustive assessment of the policies implemented in this area is more evident. Given the intricate and multifaceted characteristics of digital media policymaking, the application of soft operational research methodologies can provide more thorough and agreeable outcomes. This research investigates the methodologies of soft systems and cognitive mapping as analytical instruments for assessing digital media policymaking. This methodology enables the identification of current concerns and issues, while also assessing capacities and potential for enhancement, thereby offering a thorough and pragmatic framework for effective policymaking in this domain. The data necessary for constructing the conceptual model of this research were obtained by examining prior studies and conducting comprehensive interviews with experts and specialists in digital media. In analyzing the present condition of the media and communication sector, a significant observation, akin to various social and cultural domains, is the occurrence of cultural lag, wherein the rapid progression of communication technologies has surpassed the capacity of society and policymakers to adjust and formulate suitable content strategies. This research indicates that modifications in the "content" domain are crucial for effective policymaking in digital media.