الگوی رفتاری حسابداران مدیریت با رویکرد نظریه بنیاد چندوجهی
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
عارف خوشرو معینی
1
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رضا ستوده
2
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عباسعلی حق پرست
3
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علیرضا هیراد
4
1 - دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 - گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
3 - استادیار، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران
4 - گروه حسابداری، واحد خاش، دانشگاه آزاد اسلامی، خاش، ایران.
کلید واژه: مؤلفه‌های رفتاری, حسابداران مدیریت, نظریه داده بنیاد, مالی رفتاری.,
چکیده مقاله :
با توجه به اهمیت نقش حسابداران مدیریت در فرایندهای تصمیم‌گیری و کنترل‌های مالی شرکت‌های تولیدی، درک الگوی رفتاری آن‌ها می‌تواند به بهبود عملکرد و مدیریت مؤثرتر سازمان کمک نماید. هدف از انجام پژوهش حاضر، الگوی رفتاری حسابداران مدیریت شرکت‌های تولیدی با رویکرد نظریه بنیاد چندوجهی بود. پژوهش با رویکرد ترکیبی اکتشافی در بخش کیفی و رتبه‌بندی ابعاد و مؤلفه‌های الگو در بخش کمی انجام می‌گردد. روش تحقیق، نظریه داده بنیاد چندوجهی است. جامعه آماری در بخش کیفی شامل حسابداران مدیریت و مدیران مالی شرکت‌های تولیدی و اعضای هیئت‌علمی دانشگاه که به‌صورت گزینشی و هدفمند تعداد 12 خبره انتخاب شدند. جهت رتبه‌بندی ابعاد و مؤلفه‌ها از آزمون فریدمن استفاده گردید. در ارتباط با الگوی رفتاری حسابداران مدیریت با رویکرد نظریه داده بنیاد چندوجهی دو بُعد، هفت مؤلفه و چهل شاخص شناسایی گردید. در بُعد رفتار سازمانی، 1) مؤلفه اخلاق حرفه‌ای و مسئولیت‌پذیری، 2) مؤلفه دانش و مهارت‌های تخصصی، 3) مؤلفه توانمندسازی و آگاهی شناختی، 4) مؤلفه مهارت‌های تحلیلی که شامل شاخص‌های و 5) مؤلفه تصمیم‌گیری و مدیریت و در بُعد رفتار اجتماعی، 1) مؤلفه ارتباط اجتماعی و 2) مؤلفه ارزش‌ها و تعهد اجتماعی شناسایی گردید. در بُعد رفتار سازمانی مؤلفه اخلاق حرفه‌ای و مسئولیت‌پذیری در رتبه اول، مؤلفه دانش و مهارت‌های تخصصی در رتبه دوم و مؤلفه مهارت‌های تحلیلی در رتبه سوم و در بُعد رفتار اجتماعی مؤلفه ارزش‌ها و تعهد اجتماعی در رتبه اول و مؤلفه ارتباط اجتماعی در رتبه دوم قرار گرفت.
Given the crucial role of management accountants in the decision-making processes and financial controls of manufacturing companies, understanding their behavioral patterns can significantly enhance organizational performance and management effectiveness. This study aimed to investigate the behavioral patterns of management accountants in manufacturing companies using a multifaceted grounded theory approach. The research employed an exploratory synthesis approach for the qualitative phase and ranked the dimensions and components of the model in the quantitative phase. The research method utilized multifaceted grounded theory. The statistical population for the qualitative phase included 12 purposefully selected experts, comprising management accountants, financial managers from manufacturing companies, and university faculty members. The Friedman test was used to rank the identified dimensions and components. Through the multifaceted grounded theory approach, two dimensions, seven components, and forty indicators related to the behavioral patterns of management accountants were identified. The "organizational behavior" dimension encompassed five components: 1) professional ethics and responsibility, 2) specialized knowledge and skills, 3) cognitive empowerment and awareness, 4) analytical skills (which includes various indicators), and 5) decision-making and management. The "social behavior" dimension included two components: 1) social communication, and 2) values and social commitment. Within the organizational behavior dimension, professional ethics and responsibility ranked first, followed by specialized knowledge and skills in second place, and analytical skills in third. In the social behavior dimension, values and social commitment ranked first, and social communication ranked second. .
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