طراحی مدل حسابداری مدنی: مدل‌سازی بازنمایی سیستمی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، واحد کاشان، دانشگاه آزاد اسلامی، کاشان، ایران.

2 استادیار گروه حسابداری، واحد کاشان، دانشگاه آزاد اسلامی کاشان، ایران

3 دانشیار گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران.

4 استادیار گروه حسابداری ، واحد کاشان،دانشگاه آزاد اسلامی، کاشان ،ایران

10.22051/jaasci.2023.43010.1759

چکیده

هدف این مطالعه بسط اکتشافی ابعاد زمینه‌ای توسعه حسابداری مدنی و ارزیابی سیستماتیک پیوندهای درونی ابعاد می باشد. روش شناسی مطالعه حاضر از منظر نتیجه توسعه‌ای و براساس نوع هدف اکتشافی بود و برای جمع‌آوری داده‌ها از مبنای کیفی و کمی استفاده نمود. جامعه آماری در بخش کیفی خبرگان دانشگاهی و در بخش کمی مدیران شرکت های کارگزاری و کارشناسان معاونت های بخش های مختلف بازار سرمایه بودند. ابزارهای گردآوری داده‌ها در بخش کیفی مصاحبه و در بخش کمی مقیاس‌های ماتریسی جهت انجام تحلیل بازنمایی سیستمی بودند. لذا ابتدا از طریق سه مرحله کدگذاری نسبت به شناسایی ابعاد مدل اقدام شد و براساس تحلیل دلفی فازی از طریق میانگین بین راند اول و راند دوم دلفی برای تعیین سطح پایایی اقدام گردید. در نهایت از طریق ارزیابی سیستماتیک نسبت به شناسایی محرک ها و پیامدهای مدل اقدام گردید. نتایج در بخش کیفی از وجود ۳ مقوله و ۶ مولفه و ۳4 مضمون مفهومی در قالب یک مدل شش بعدی حکایت دارد. در بخش کمی نتایج نشان داد، محرک اولیه توسعه حسابداری مدنی در بازار سرمایه، زیرساخت‌های سیستم اطلاعات حسابداری می‌باشد که به واحدهای حسابداری کمک می‌کند تا شناخت فراگیرتری از بازار و تغییرات آن داشته باشند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Designing a Model for Civil Accounting: Systematic Representation Modeling

نویسندگان [English]

  • Mohammad Ali Parvishi 1
  • Meysam Arabzadeh 2
  • mehdi safari gerayeli 3
  • Hasan Ghodrati 4
1 PH.D Student Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran.
2 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
3 Associate Professor Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
4 Assistant Prof Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
چکیده [English]

The purpose of this research is Contextual Dimensions Exploratory of civil accounting development: a systematic evaluation of the internal links of the dimensions.
Methodology: The methodology of the present study was exploratory from the perspective of developmental results and based on the type of objective, and qualitative and quantitative basis was used to collect data. The participants in the qualitative part were academic experts and in the quantitative part, managers of brokerage companies and experts from the vice-chancellors of different capital market sectors.
The results in the qualitative part indicate the existence of 3 categories and 6 components and 34 conceptual themes in the form of a six-dimensional model. In the quantitative part, the results showed that the primary driver for the development of civil accounting in the capital market is the infrastructure of the accounting information system, which helps the accounting units to have a more comprehensive understanding of the market and its changes. These systems help to strengthen the flexibility capacities of the accounting unit regarding changes in social expectations and in general changes in the financial and accounting field outside the company and are transmitted to the company through communication channels so that the system can respond by applying policies and adopting appropriate operations.

کلیدواژه‌ها [English]

  • Civil Accounting
  • Systematic Representation Modeling
  • Accounting legitimacy
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