مطالعه اثر تجدیدنظر در ساختار صورت‌های‌مالی اساسی بر ادراک استفاده‌کنندگان با استفاده از داده‌های ردیابی چشم
الموضوعات : پژوهش های مالی و رفتاری در حسابداریمحمدحسین ودیعی 1 , رضا حصارزاده 2 , فرهاد نسیم طوسی 3
1 - گروه حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.
2 - گروه حسابداری دانشگاه فردوسی مشهد، مشهد، ایران.
3 - دانشگاه فردوسی مشهد، مشهد، ایران.
الکلمات المفتاحية: تجدیدنظر در قالب صورتهای مالی, ردیابی چشم, بارشناختی, سهولت شناختی, عمق پردازش,
ملخص المقالة :
پژوهش حاضر در حوزه حسابداری رفتاری (قلمرو مشترک حسابداری و علوم رفتاری) قرار داشته و در راستای هدف غایی پژوهش‌های حسابداری رفتاری یعنی «شناخت، توضیح و پیش‌بینی رفتار انسان در موقعیت‌ها یا زمینه‌های حسابداری» گام بر می‌دارد. هدف از پژوهش حاضر، شناختِ اثر تجدیدنظر در قالب صورتهای مالی بر جنبه‌هایی از ادراک استفاده‌کنندگان شامل بارشناختی، سهولت‌شناختی و عمق پردازش می‌باشد. در این راستا، مختصات نگاه 61 شرکت‌کننده (شامل حسابداران و حسابرسان) در هنگام مطالعه صورت‌های‌مالی (در قالب چهار گروه، متخصص/غیرمتخصص × قالب قدیم/جدید) توسط دستگاه ردیابی چشم پایش و با فرکانس 33 هرتز توسط رابط کاربری (طراحی شده به زبان C#) ثبت گردید. سپس این داده‌ها توسط نرم‌افزار تخصصی ردیابی چشم OGAMA تفسیر شده و متغیرهای محاسبه شده به کمک رگرسیون خطی مورد تجزیه‌وتحلیل قرار گرفت. اهم نتایج به‌دست‌آمده عبارت‌اند از: 1. تجدیدنظر در قالب صورتهای مالی منجر به کاهش بارشناختی، افزایش سهولت شناختی و افزایش عمق پردازش در ذهن شرکت‌کنندگان شده است که بر اساس نظریه‌های برتین و تناسب شناختی، مبین برتری قالب جدید صورتهای مالی نسبت به قالب قدیم می‌باشد (بیشترین بهبود مربوط به تغییرات در ترازنامه است). 2. ترتیب ارائه صورتهای مالی فرایند شناخت استفاده‌کنندگان را دستخوش تغییر می‌نماید، شرکت‌کنندگان در هنگام مطالعه اولین صورتهای مالی اساسی، بارشناختی بیشتر و سهولت شناختی کمتر را تجربه کرده‌اند که ممکن است از تمایل ذهن انسان به تمرکز بیشتر بر نخستین قطعات اطلاعات و یا اثر خستگی نشئت گرفته باشد.
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