تبیین و توصیف رویکرد مداخله‌ای در پژوهش‌های حسابداری و حسابرسی

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد بوشهر، بوشهر، ایران

2 دانشجوی دکتری حسابداری، دانشگاه آزاد واحد بوشهر، بوشهر، ایران

چکیده

در انجام یک پژوهش علمی، از رویکردهای گوناگونی استفاده می‌شود. رویکرد مداخله‌ای یکی از نوظهورترین و درعین‌حال پرطرفدارترین روش‌های پژوهشی است که اخیراً موردتوجه پژوهشگران حوزه حسابداری قرارگرفته است. با این‌حال پژوهشگران حسابداری از دانش و شناخت کافی در خصوص این نوع رویکرد پژوهشی برخوردار نیستند. بر این اساس، در پژوهش حاضر سعی شده است تا ضمن مفهوم‌سازی "پژوهش مداخله‌‌ای" به این سؤالات پاسخ داده شود: 1) پژوهشگر مداخله‌ای دقیقاً در این حوزه چه‌کاری انجام می‌دهد؟ 2) نقش رویکرد مداخله‌ای در پژوهش‌های حسابداری چیست؟ 3) منظور از حوزه امیک و اتیک در این رویکرد چیست؟ و درنهایت آینده پژوهش‌های مداخله‌ای در حوزه حسابداری چگونه است؟ نتایج بررسی‌ها نشان داد که پژوهش مداخله‌ای یکی از دانش‌های کاربردی نوین را رقم‌ زده است و هدف آن تولید دانش جدید است که از طریق ارتباط و همکاری بین پژوهشگران حسابداری و حسابداران (اعضای حرفه) به وجود می‌آید. به‌عبارت‌دیگر، در پژوهش مداخله‌ای، پژوهشگر باید مرز بین دیدگاه‌های بیرونی و درونی را شکسته و بین حوزه‌های امیک و اتیک در رفت‌وآمد باشد. ازاین‌رو انتظار می‌رود تا پژوهشگران حسابداری جهت به‌کارگیری رویکرد مداخله‌ای در پژوهش‌های خود از مهارت‌های علمی و درعین‌حال حرفه‌ای برخوردار باشند.

کلیدواژه‌ها


عنوان مقاله [English]

Explaining and Describing the Interventionist Approach in Accounting and Auditing Research

نویسندگان [English]

  • Abdolreza Mohseni 1
  • lida sayadi 2
1 Assistant Professor,Department of Accounting,Bushehr Branch.Islamic Azad University,Bushehr.Iran
2 Ph.D Student, Accounting Unit, Bushehr Branch.Islamic Azad University,Bushehr.Iran
چکیده [English]

Various approaches are used in performing a scientific research. Interventionist approach is one of the most innovative and popular research methods that has recently been considered by accounting researchers. However, accounting researchers do not have enough knowledge and perception about this kind of research approach. Accordingly, in the present research as by conceptualizing " Interventionist research, we tried to answer the following questions ": 1) what does the Interventionist researcher do exactly in this field? What is the role of the Interventionist approach in accounting research? 3) What is the purpose of the Emic & Etic in this approach? And at the end, what is the future of Interventionist approach in accounting research? The results showed that the research has created a new application knowledge and its purpose is to generate new knowledge through communication and collaboration between accounting researchers and accountants (profession members); in other words, in an Interventionist research, the researcher needs to break the boundary between external and internal perspectives and move between the of emic and etic domains. It is therefore expected that accounting researchers will have professional skills to apply an intervention approach to their research.

کلیدواژه‌ها [English]

  • Applied knowledge
  • Emic & etic approach
  • Interventionist research
  • Non-intervention research
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