فراتحلیل در تحقیقات حسابداری

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد چالوس

2 کارشناس ارشد حسابداری

چکیده

در علوم انسانی و رفتاری بنا به ماهیت و موضوع مورد مطالعه، محققان در تحقیقات خود درباه یک موضوع واحد گاهی نه تنها به نتایج یکسانی نمی‌رسند، بلکه در تحقیقات آن‌ها تناقضاتی نیز دیده می‌شود که شاید علت آن دقیق نبودن وسایل اندازه‌گیری باشد. برای کاهش این تناقضات روشی به نام فراتحلیل مطرح شد. فراتحلیل‌ها با مرور نظام‌مند منابع برای پیدا کردن، ارزشیابی، ترکیب و در صورت نیاز جمع بندی آماری به تحقیقاتی می‌پردازد که قبلاً پیرامون یک موضوع خاص به رشته تحریر درآمده‌اند. مهم‌ترین مزیت مطالعات فراتحلیل این است که آن‌ها با ادغام نتایج مطالعات مختلف، متغیرهای ساختاری تعدیل کننده در نتایج مطالعات گذشته را شناسایی و قدرت مطالعه را در جهت یافتن نتایج معنادار افزایش می‌دهند. همین خصوصیت سبب شده است که در سال‌های اخیر، تعداد پژوهش‌های مربوط به فراتحلیل‌ها در علوم مختلف افزایش چشمگیری داشته باشد. با توجه به نتایج متناقض مشاهده شده در تحقیقات حسابداری به خصوص در حوزه‌هایی چون حاکمیت شرکتی، گزارشگری مالی و... ضرورت کاربرد این تکنیک در حسابداری پررنگ‌تر شده است. بر این اساس هدف مقاله حاضر معرفی فراتحلیل و روش شناسی آن در تحقیقات برای محققان حسابداری است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Meta-Analysis in Accounting Research

نویسنده [English]

  • mehdi maranjory 1
1 Accounting, Instructor of chalous
چکیده [English]

In the humanities and behavioral sciences according to the nature and subject of the study, sometimes researchers in their studies about a single topic not reach to the same conclusion but there are contradictions in their research perhaps due to the inaccuracy of measurement tools. A technique, called meta- analysis, was proposed to reduce such contradictions. Meta-Analysis reviews research systematically to find, evaluate, combine and summarize resources that which have already been written about a specific topic. The most important advantage of meta- analysis studies is that, by integrating the results of different studies, they identify moderator structural variables of previous findings and increase the power of the study in order to come up with meaningful results. This feature has caused a remarkably increased number of meta-analysis researches in several sciences in recent years. Given the conflicting results found in accounting researches, especially in areas such as corporate governance, financial reporting, the necessity of the application of this technique has become more prominent in accounting. The aim of this article is the introduction of meta-analysis and its methodology in studies for the accounting researchers.

کلیدواژه‌ها [English]

  • Accounting researches
  • Effect size
  • Meta-analysis
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