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
الموضوعات : Management Accounting
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.
الکلمات المفتاحية: محافظه¬کاری حسابداری, عوامل اقتصادی, بخش عمومی.,
ملخص المقالة :
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.
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