ارزیابی توانایی پاسخگویی بازار سرمایه ایران با تأکید بر دیدگاه پاسخگویی مالی، پاسخگویی عملیاتی و یادگیری و رشد

محورهای موضوعی : سرمایه‌گذاری

رضا ستوده ¹

1 - گروه حسابداری واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.

تاریخ دریافت : 1400/01/24 تاریخ پذیرش : 1400/06/20 تاریخ انتشار : 1400/01/01

کلید واژه: ارزیابی عملکرد, بازار سرمایه و پاسخ‌گویی مالی, پاسخ‌گویی عملیاتی و یادگیری و رشد,

چکیده مقاله :

ارزیابی عملکرد بازار سرمایه ایران یکی از موضوعات مهم برای استفاده‌کنندگان( سرمایه‌گذاران) می‌باشد. مهم‌ترین استفاده‌کنندگان عموم مردم می‌باشند. ارزیابی عملکرد بازار سرمایه و اطمینان بخشی به استفاده‌کنندگان باعث جذب حداکثری سرمایه و رونق تولید می‌گردد. بازار سرمایه ایران در راستای ایفای وظایف صیانت و پاسداری از حقوق استفاده‌کنندگان، با توجه به ریسک و بازده پاسخگو خواهد بود. اصل 51 تا 55 قانون اساسی، حوزه‌های مسئولیت پاسخ‌گویی مالی و حق قانونی شهروندان در مورد دانستن حقایق را موردتوجه قرار داده است. هدف از این پژوهش، ارزیابی عملکرد بازار سرمایه ایران با تأکید بر دیدگاه پاسخ‌گویی مالی، پاسخگویی عملیاتی، یادگیری و رشد می‌باشد. پژوهش حاضر ازلحاظ هدف کاربردی و از حیث گردآوری داده‌ها توصیفی- پیمایشی است و جامعه آماری آن حسابرسان،کارگزاران، مدیران نهادهای مالی و اعضای هیئت‌علمی دانشگاه که در بازار سرمایه فعالیت می‌نمایند، تشکیل می‌دهد. نمونه پژوهش بر اساس روش کوکران و با استفاده از جدول مورگان 290 نفر، و دوره زمانی پژوهش سال 1399 می‌باشد. در این پژوهش پرسش‌نامه پژوهشگر ساخته مورداستفاده قرارگرفته، که تائید روایی و پایایی آن با کسب نظر استادان، خبرگان حرفه و صاحب‌نظران بازار سرمایه تعیین‌شده است. برای آزمون فرضیه‌های پژوهش از نرم‌افزار SPSS و آزمون T استفاده‌شده است. نتایج پژوهش نشان می‌دهد که شاخص‌ها و مؤلفه‌های ارزیابی عملکرد بازار سرمایه با تأکید بر دیدگاه پاسخ‌گویی مالی، دیدگاه پاسخ‌گویی عملیاتی و دیدگاه یادگیری و رشد مطلوب ارزیابی نمی‌گردد.

چکیده انگلیسی:

Evaluating the performance of the Iranian capital market is one of the important issues for users (investors). The most important users are the general public. Assessing capital market performance and reassuring users will maximize capital attraction and boost production. Iran's capital market will be responsible for performing the duties of protecting the rights of users. Articles 51 to 55 of the Constitution address the areas of responsibility for financial accountability and the legal right of citizens to know the facts. The purpose of this study is to evaluate the performance of the Iranian capital market by emphasizing the perspective of financial accountability, operational accountability, learning and growth. The present study is descriptive-survey in terms of applied purpose and data collection and its statistical population consists of auditors, brokers, managers of financial institutions and faculty members of the university who work in the capital market. The research sample is based on Cochran's method and using Morgan table, 290 people, and the research period is 1399. In this research, a researcher-made questionnaire has been used, the validity and reliability of which has been determined by obtaining the opinion of professors, professional experts and capital market experts. SPSS software and t-test were used to test the research hypotheses. The results show that the indicators and components of capital market performance evaluation are evaluated with emphasis on financial accountability perspective, operational accountability perspective and the perspective of optimal learning and growth.

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GolAlizadeh, F, Zahra,. Bagherpour V, Mohammad Ali,. Noghani, Mohsen. (2016). The effect of implementing internal control instructions on the level of trust of users of financial statements. Management Accounting and Auditing Knowledge, 5 (18): 63-81. (In Persian)

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March, J.G & Olsen, J.P. (1995). Democratic Governance. New York: Free Press.

Madani, Javad Zarandi & Saeed. Abdollahi & Mohammad Reza (2018). “Analysis of the effect of public accountability on the policy of promoting administrative health and organizational transparency in the public sector (Case study: Ministry of Industry, Mine and Trade of the Islamic Republic of Iran)”Iranian Journal of Public administration Mission,  9 (2): 23-41. (In Persian)

Mahdavi, Gh. and M. H. Maher (2013). “The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences)”, Journal of Health Accounting, 2(1): 78-96. (In Persian)

Mahdavi, Gholam Hossein, Namazi, Navid Reza. (2012). Investigating the Attitudes of Academics and University Accountants Towards the State of Public Accounting in Iranian Universities (Case Study: Shiraz Universities). Accounting Advances, 11(4): 137-166. (In Persian)

Mahdavi, Gholam Hossein (2000). Government Accountability and Accounting System in Iran, Auditor Quarterly, (7), 38-43. (In Persian)

Moeller, R.R. (2014). Executive’s guide to COSO internal controls, United States: Wiley.

Mulyadi, Martin., Anwar, Yunita., Ikbal, Muhammad. (2012). The Importance of Corporate Governance in Public Sector. Global Business and Economics Research Journal, 1 (1): 25-31.

Nasehifar, Vahid, Amiri, Maghsoud, Mubarakabadi, Houshang. (1397). Components of human resource development of small and medium organizations (SMEs) to achieve better performance. Human resource management research, 3 (10): 25-46. (In Persian)

Najafi, Ruhollah,. alum miner, Mehdi,. Fallah Shams, Mirfeiz,. Saeedi, Ali. (2020). A comparative study of the structure and pattern of supervision of financial institutions in the capital market of Iran and selected countries. Investment Knowledge, 9 (36), 451-488. (In Persian)

noori, Zahra & Jamshidi Navid, Babak. (2013). “Impact of culture on transparency of financial reporting and promotion &of accountability level in medical and medical universities”. Health Accounting, 2 (3): 68-89. (In Persian)

Piot, Ch. (2004). The existence and independence of audit committees in France. Accounting and Business Research, 34(3), 23–46.

Ryan, Christine., Ng, Chew., (2000). Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland, Australian Journal of Public Administration, 59(2): 11-23.

Stock Exchange and Securities Organization. (2012). Instructions for internal controls of issuers listed on the Tehran Stock Exchange and OTC, Tehran. (In Persian)