شناسایی عوامل مؤثر بر مسمومیت مالی و طراحی الگوی پارادایم مسمومیت مالی مبتنی بر تحلیل داده بنیاد

محورهای موضوعی : دانش سرمایه‌گذاری

سعید کریمی پور سریزدی ¹ , سینا خردیار ² , سید رضا سید نژاد فهیم ³ , فرزین فرحبد ⁴

1 - دانشجوی دکترای تخصصی حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران .
2 - استادیار،گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
3 - استادیار گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.
4 - استادیار گروه مدیریت دولتی، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.

تاریخ دریافت : 1399/06/22 تاریخ پذیرش : 1399/10/13 تاریخ انتشار : 1402/04/01

کلید واژه: روانشناسی, سرطان شناسی, مالی درمانی, مسمومیت مالی, حسابداری ذهنی,

چکیده مقاله :

مسمومیت مالی، موجب به‌خطر ‌انداختن سلامت فردی، اجتماعی و تحمیل هزینه‌های هنگفت بر اشخاص و دولت‌ها می‌شود. هدف این پژوهش شناسایی عوامل ایجاد و تشدید مسمومیت مالی از طریق استفاده از رویکردهای مالی‌درمانی و حسابداری ذهنی است. روش پژوهش، نظریه داده بنیاد و نمونه‌گیری نظری در سال‌های 1398 و 1399 می باشد. منابع جمع آوری اطلاعات از طریق مصاحبه عمیق و نیمه ساختار یافته، مشاهده، تجارب شخصی، خاطرات پاسخ‌دهندگان، ادبیات موجود و تأملات شخصی پژوهشگر می باشد. برازش کیفی مدل، از طریق روش بازبینی مشاور کیفی غیرمشارکت‌کننده، بازبینی خبرگان پژوهش و تکنیک تثلیث انجام گردید و نتایج درقالب الگوی پارادایم مسمومیت مالی به‌روش تحلیل داده بنیاد با درنظر گرفتن شرایط علّی (مشکلات مالی در درمان سرطان)، شرایط مداخله‌گر (عامل بیمه درمانی، مرحله سرطان، افزایش بدهی‌های درمان و ....)، بستر پدیده (مانی گرام نامتوازن، اختلالات پولی و ...) و پیامدها (تحت تأثیرقراردادن نتایج پزشکی، ورشکستگی و ...) شکل گرفت.

چکیده انگلیسی:

Financial toxicity endangers the personal and social health of individuals and imposes enormous costs on individuals and governments. So far, financial toxicity has only been studied in the medical sciences. The purpose of this study is to to investigate and develop general principles for identifying the factors that create and exacerbate financial toxicity, financial therapy and mental accounting approaches. The research method is grounded theory and from theoretical sampling to saturation stage in 2019 and 2020 has been used. Data collection sources were conducted through in-depth and semi-structured interviews, participatory and non-participatory observation, personal experiences, respondents' memories, existing literature, and the researcher's personal reflections. To fit the model qualitatively, three methods of peer-debriefing, member checking, and triangulation techniques were used and the results in the form of financial toxicity paradigm model by data analysis method of the foundation taking into account causal conditions (financial problems In cancer treatment), intervening conditions (health insurance agent, cancer stage, clinical features, increase in treatment debts, family dimension, etc.), context of the phenomenon (incorrect classification, unbalanced monogram, monetary disorders and abnormal genogram Consequences (decreased quality of life, affected by medical outcomes, job loss, divorce, bankruptcy, mortality and increased distress among survivors) were formed.

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