الگوی بررسی صورت های مالی بهبود یافته مبتنی بر نظریه داده بنیاد
محورهای موضوعی : کیفیت گزارشگری مالیفاطمه مریدی 1 , رضوان حجازی 2 , محمدحسین رنجبر 3 , حمیدرضا وکیلی فرد 4
1 - دانشجوی دکتری حسابداری، گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران
2 - استاد گروه حسابداری، دانشکده مدیریت و علوم مالی، دانشگاه خاتم، تهران، ایران
3 - دانشیار گروه حسابداری و مدیریت مالی، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران
4 - دانشیارگروه حسابداری و مدیریت مالی، واحد علوم و تحقیقات تهران،دانشگاه آزاداسلامی، تهران،ایران
کلید واژه: اطلاعات, ارزیابی, نظریه زمینه‌ای, انتقال پیام, صورت‌های مالی بهبودیافته,
چکیده مقاله :
زمان زیادی است که صورت های مالی به شکل فعلی تهیه می شوند که برخی انتقادها را درپی داشته است. پژوهش جامعی درخصوص بهبود صورت های مالی انجام شده که پژوهش حاضربه عنوان بخشی از آن، به دنبال ارائه الگویی جهت ارزیابی تغییرهای پیشنهادی صورت های مالی با استفاده از نظریه داده بنیاد می باشد. مطالعه های کتابخانه‌ای و تعیین چارچوب انجام و مصاحبه نیمه‌ساختار‌یافته با اساتید دانشگاهی، حسابداران، حسابرسان و فعالان بازار‌سرمایه آغاز شد. پس از مصاحبه عمیق با ۲۹ نفر، اشباع‌نظری اتفاق افتاد. تجزیه و تحلیل داده‌ها بر‌اساس مقایسه مداوم و کد‌گذاری سه‌مرحله‌ای باز، محوری و گزینشی نظریه‌زمینه ای استراوس و کربین اجرا و پارادایم شکل گرفت. مقوله محوری تحت عنوان آزمون ها پدیدار گشت که تحت‌تأثیر ورودی‌هایی شامل شرایط علی (شامل نکته ها، بایدها، نبایدها) ، شرایط زمینه‌ای (شامل آزمون ها و آزمودنی ها) و شرایط مداخله‌ای (شامل عملکردی، فردی) قرار‌گرفته، موجب واکنش‌های مختلف (شامل زمان، احساسات، اطمینان، اثربخشی) شده و پیامد‌هایی (شامل زمان، احساسات، اطمینان، اثربخشی) در‌بر دارد. بطورخلاصه، ویژگی های صورت های مالی جدید، شرایط آزمون ها و آزمودنی ها و متغیرهای کنترل، ورودی های این الگو هستند. انجام آزمون واکنش شرکت کنندگان را به دنبال دارد که لازم است، از طریق مقیاس های معتبر بصورت کمی بیان شود. این پیامدها شامل احساسات، اطمینان، کارایی و اثربخشی است.
Financial statements have been prepared in same form for a long time, which has led to some criticism. Therefore, the current research seeks to provide a model to examine the proposed changes in financial statements using grounded theory. After literature review and framework determination, a semi-structured interview with university professors, accountants, auditors, and stockholders began. After depth conversations with 29 people due to saturation, the theoretical sampling ended. The data collection process was done by studying the research literature, interviewing, and referring to new sources. Data analysis was based on open, axial, and selective coding of Strauss and Carbin's grounded theory approach and a paradigm was formed. The Axial category is “tests”, which was influenced by inputs including causal conditions (including points, do, don'ts), contextual conditions (including tests and subjects) and interfering conditions (including functional, individual), causing different strategies (including time, emotions, confidence, effectiveness) and consequences (including time, emotions, confidence, effectiveness). The features of the new financial statements, the conditions of the tests and subjects, and the control variables are the inputs of this model. Conducting the test follows the reaction of the participants, which will be quantitatively expressed through valid scales. These outcomes include "feelings", "confidence", "efficiency" and "effectiveness".
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