ارائه الگوی عوامل اقتصادی مؤثر بر محافظه¬کاری حسابداری بخش عمومی در ایران
ارائه الگوی عوامل اقتصادی مؤثر بر محافظه کاری حسابداری بخش عمومی در ایران
محورهای موضوعی : حسابداری مدیریت
امین باقری مجد
1
,
اسفندیار ملکیان
2
*
,
عباسعلی پورآقاجان
3
1 - دانشجوی دکتری حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.
2 - استاد گروه حسابداری، دانشگاه مازندران، مازندران، ایران(نویسنده مسئول)
3 - دانشیار گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.
کلید واژه: محافظه¬کاری حسابداری, عوامل اقتصادی, بخش عمومی.,
چکیده مقاله :
چکیده در این پژوهش بر ویژگی محافظه¬کاری حسابداری بخش عمومی تمرکز شده است؛ چرا که یکی از مواردی که در ادبیات حسابداری بخش عمومی مغفول مانده است، محافظه‌کاری حسابداری بخش عمومی می¬باشد. از نظر جهت‌گیری‌های پژوهشی، مطالعه حاضر از نوع ترکیبی از مطالعات کاربردی و توسعه‌ای است. جامعه آماری شامل نخبگان دانشگاهی و حرفه¬ای می¬باشد که در زمینه گزارشگری مالی بخش عمومی در عمل اقدام می¬نمایند. نتایج حاکی از آن است که 19 شاخص اقتصادی که با فن غربالگری فازی مورد تأیید نهایی قرار گرفتند، با استفاده از روش ساختاری تفسیری در پنج سطح دسته‌بندی می‌شود؛ چهار شاخص «مازاد بودجه¬ای»، «نامتقارنی اطلاعاتی»، «اقلام تعهدی» و «مازاد وجوه مصرف‌نشده» در سطح اول و چهار شاخص «کسری بودجه»، «رونق تجاری»، «انگیزه¬های اقتصادی مدیریت» و «عدم قطعیت اقتصادی» در سطح پنجم قرار گرفتند. هم‌چنین، نتایج مرتبط با روش تحلیل شبکه¬ای نشان داد که شاخص «عدم قطعیت اقتصادی» مهم‌ترین شاخص می‌باشد. واژه‌های كلیدی: محافظه¬کاری حسابداری، عوامل اقتصادی، بخش عمومی.
In this research, the conservatism characteristic of public sector accounting is focused; Because one of the things that has been neglected in the public sector accounting literature is the public sector accounting conservatism. In terms of research orientations, the current study is a combination of applied and developmental studies. The statistical population includes academic and professional experts who work in the field of public sector financial reporting. The results indicate that the 19 economic indicators were finally approved by the fuzzy screening technique are classified into five levels using the interpretative structural method. Four indicators of "budgetary slack", "information asymmetry", "accruals" and "unspent funds surplus" in the first level and four indicators of "budget deficit", "business boom", "management's economic motivations" and "economic uncertainty" were placed in the fifth level. Also, the results related to the fuzzy analytic network process showed that the index of "economic uncertainty" is the most important index
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