ارائه الگوی مضامین یکپارچه حسابداری بلاغت در توسعۀ مشروعیت شرکتی: بسط ارزش‌های تعامل اجتماعی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.

2 دانشیار، گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.

3 استادیار، گروه حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی، واحد پرند، پرند، ایران.

4 گروه حسابداری، واحد ایلخچی، دانشگاه آزاد اسلامی، ایلخچی، ایران.

10.22051/jaasci.2024.44892.1801

چکیده

هدف: این مطالعه از طریق استفاده از تحلیل مضمون به دنبال شناسایی تم مرتبط با موضوع حسابداری بلاغت می‌باشد تا با ترکیب با ابعاد مشروعیت شرکتی چارچوب نظری ساچمن (1995) نسبت به ارائه ارزیابی آزمون ویکور خاکستری اقدام شود. لذا هدف این پژوهش ارائه الگوی مضامین یکپارچه حسابداری بلاغت در توسعهٔ مشروعیت شرکتی باهدف بسط ارزش‌های تعامل اجتماعی طبق آزمون ویکور خاکستری بود.
روش: این مطالعه به لحاظ روش جمع‌آوری داده ترکیبی و به لحاظ نتیجه توسعه‌ای محسوب می‌شود. برای این منظور ابتدا طی مصاحبه با خبرگان به‌عنوان مشارکت‌کنندگان بخش کیفی، سه مضمون پایه، سازمان دهنده و فراگیر مشخص شد و با دو مرحله انجام تحلیل دلفی پایایی مضامین شناسایی‌شده مورد تأیید قرار گرفت. سپس در بخش کمی و از طریق مشارکت 25 نفر از مدیران شرکت‌های بازار سرمایه، نسبت به تعیین تأثیرگذارترین مضمون سازمان­دهنده حسابداری بلاغت در مشروعیت شرکتی اقدام شد و فرآیند انجام از طریق ماتریس ویکور خاکستری صورت پذیرفت.
یافته‌ها: نتایج نشان داد، سیستم اطلاعات در دانش حسابداری ( ) به‌عنوان استراتژیکی‌ترین عامل حسابداری بلاغت در توسعه دستیابی به مشروعیت اجتماعی در کارکردهای شرکت‌های بازار سرمایه می‌باشد.
نتیجه‌گیری: نتیجه کسب‌شده گویایی این موضوع است که انتخاب مضمون تقویت سیستم اطلاعات دانش حسابداری به‌عنوان اثرگذارترین عامل حسابداری بلاغت در توسعه مشروعیت شرکت‌های بازار سرمایه، به این معناست که افزایش کانال‌های ارتباط بین واحد حسابداری با بسترهای اجتماعی می‌تواند به تقویت و توسعهٔ شناخت انتظارات و نیازهای اطلاعاتی ذینفعان توسط واحدهای حسابداری کمک نماید و به‌طور سیستمی به فرآیندهای حسابداری کمک کند تا ستاده­های قابل‌اتکاتری را در اختیار ذینفعان برای تصمیم‌گیری قرار دهند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction

نویسندگان [English]

  • Farid Azizi 1
  • Asgar Pakmaram 2
  • Afshin Nokhbeh Fallah 3
  • saeed anvar khatibi 4
1 Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran.
2 Assistant Professor, Department of Accounting, Parand Branch, Islamic Azad University, Parand, Iran.
3 Assistant Professor, Department of Accounting, Parand Branch, Islamic Azad University, Parand, Iran.
4 Assistant Professor, Department of Accounting, Ilkhchi Branch, Islamic Azad University, Ilkhchi, Iran.
چکیده [English]

Objective: This study, through the use of thematic analysis, seeks to identify the theme related to the rhetorical accounting issue to combine it with the corporate legitimacy dimensions of Suchman's (1995) theoretical framework to provide an evaluation of the gray VIKOR. The purpose of this research is to present an integrated themes framework of rhetorical accounting in the development of corporate legitimacy based on expanding the values of social interaction by the Gray VIKOR.
Methods: This study is considered to be a developmental one in terms of the method of data collection and terms of the results. For this purpose, first, during interviews with experts as participants of the qualitative section, three basic, organizing, and inclusive themes were identified and the reliability of the identified themes was confirmed by two stages of Delphi analysis. Then, in the quantitative part and through the participation of 25 managers of capital market companies, it was determined the most influential theme of the organizer of rhetorical accounting in corporate legitimacy, and the process was carried out through the gray VIKOR matrix.
Results: The results showed that the information system in accounting knowledge (A6) is the most strategic accounting factor in the development of achieving social legitimacy in the functions of capital market companies.
Conclusion: The obtained results indicate that the selection of the theme of strengthening the information system of accounting knowledge as the most effective driver regarding the accounting function means that increasing the communication channels between the accounting unit and the social platforms can strengthen and develop the knowledge of expectations and information needs. Stakeholders should be helped by accounting units and systematically, accounting processes can provide more data that are reliable to stakeholders for decision-making.

کلیدواژه‌ها [English]

  • Corporate Legitimacy
  • Rhetorical Accounting
  • Gray VIKOR
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