کیفیت و اثر بخشی در رسیدگی های کارشناسان رسمی دادگستری در رشته حسابداری و حسابرسی : علل و پیامد ها
محورهای موضوعی : حسابداری و حسابرسی
سید یوسف احدی سرکانی
1
(عضو هیات علمی و دانشیار گروه حسابداری، دانشگاه آزاد اسلامی واحد فیروزکوه ، ایران)
حسین صالحی
2
(گروه حسابداری،دانشکده مدیریت، دانشگاه آزاد اسلامی واحد تهران شمال،تهران ، ایران ( نویسنده اول))
محمدجواد شیخ
3
(گروه حسابداری، دانشکده علوم مالی ،دانشگاه خوارزمی،تهران ، ایران)
کلید واژه: ", کیفیت&rdquo, , &ldquo, اثر بخشی&rdquo, , &rdquo, رسیدگی ها کارشناسی&rdquo, , &rdquo, حسابداری و حسابرسی &ldquo, ,
چکیده مقاله :
هدف : هدف از این مطالعه شناسایی عوامل موثر بر کاهش کیفیت و اثر بخشی رسیدگی های انجام شده توسط کارشناسان رسمی دادگستری در رشته حسابداری و حسابرسی از طریق شناخت، تحلیل و ارزیابی رسیدگیها از دیدگاه خبرگان و به منظور بازنگری در فرآیند کارشناسی می باشد. روش شناسی پژوهش: در مطالعه ای تفسیرگرایانه از حیث فلسفه معرفت شناسی ،داده ها با استفاده از رویکرد پژوهش کیفی و ضمن مصاحبه نیمه ساختار یافته با خبرگان و نمونه گیری هدفمند در مقطع زمانی سال 1402 گردآوری و تحلیل شده اند. یافته ها: بر اساس یافته ها، ماهیت پرونده ها ازحیث تنوع و پیچیدگی، عدم بکارگیری فنون نوآورانه و محدودیت های موجود در حوزه های کارشناسی بیشترین تاثیر را بر کاهش کیفیت و اثر بخشی رسیدگیها دارا می باشند. نبود استاندارد های حرفه ای و فقدانِ مهارت لازم، محدودیت دسترسی به اسناد و کمبود زمان ، به ترتیب در اولویت های بعدی قرار می گیرند. سایر زمینه ها در کنار عوامل مداخله گر همچون عوامل مربوط به قضات، کارشناسان و قوانین از جمله عواملی هستند که مدیریت آنها دستیابی به ساز و کارهای مناسب جهت استحکام جایگاه کارشناسان، کاهش زمان دادرسی، امنیت اجتماعی ،کاهش وقوع جرم و هزینه ها ی اجتماعی و حفظ امنیت روابط تجاری را در پی خواهد داشت. اصالت / ارزش افزوده علمی: جامع نگری پیرامون علل آثار کاهش کیفیت و اثر بخشی رسیدگی ها، بصیرت افزائی و تقویت ادراکات حرفه ای و ضرورت بکارگیری نتایج ا زجمله مهمترین جنبه های نوآورانه پژوهش را تشکیل می دهد.
The purpose of this study is to identify the factors affecting the quality and effectiveness of proceedings conducted by official judicial experts in the field of accounting and auditing through the recognition, analysis and evaluation of proceedings from the experts' point of view and in order to review the expert process. In an interpretive study in terms of the philosophy of epistemology, data have been collected and analyzed using a qualitative research approach, along with semi-structured interviews with experts and targeted sampling at the time point of 2024. Based on the findings, the nature of the cases in terms of variety and complexity, the lack of using innovative techniques and the existing limitations in expert areas have the greatest impact on reducing the quality and effectiveness of proceedings. Lack of professional standards and lack of necessary skills, limited access to documents and lack of time are placed in the next priorities, respectively. Other fields, along with intervening factors such as factors related to judges, experts and laws, are among the factors whose management is to achieve appropriate mechanisms to strengthen the position of experts, reduce trial time, social security, reduce the occurrence of crime and social costs. And it will lead to maintaining the security of business relations.a comprehensive view of the causes of the effects of reducing the quality and effectiveness of proceedings, insight and strengthening of professional perceptions and the necessity of applying the results, among the most important innovative aspects of research.
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