شناسایی عوامل مؤثر بر مسمومیت مالی و طراحی الگوی پارادایم مسمومیت مالی مبتنی بر تحلیل داده بنیاد

الموضوعات : دانش سرمایه‌گذاری

سعید کریمی پور سریزدی ¹ (دانشجوی دکترای تخصصی حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران .)
سینا خردیار ² (استادیار،گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران)
سید رضا سید نژاد فهیم ³ (استادیار گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.)
فرزین فرحبد ⁴ (استادیار گروه مدیریت دولتی، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.)

تاريخ الإرسال : 24 السبت , محرم, 1442 تاريخ التأكيد : 18 السبت , جمادى الأولى, 1442 تاريخ الإصدار : 04 الخميس , ذو الحجة, 1444

الکلمات المفتاحية: روانشناسی, سرطان شناسی, مالی درمانی, مسمومیت مالی, حسابداری ذهنی,

ملخص المقالة :

مسمومیت مالی، موجب به‌خطر ‌انداختن سلامت فردی، اجتماعی و تحمیل هزینه‌های هنگفت بر اشخاص و دولت‌ها می‌شود. هدف این پژوهش شناسایی عوامل ایجاد و تشدید مسمومیت مالی از طریق استفاده از رویکردهای مالی‌درمانی و حسابداری ذهنی است. روش پژوهش، نظریه داده بنیاد و نمونه‌گیری نظری در سال‌های 1398 و 1399 می باشد. منابع جمع آوری اطلاعات از طریق مصاحبه عمیق و نیمه ساختار یافته، مشاهده، تجارب شخصی، خاطرات پاسخ‌دهندگان، ادبیات موجود و تأملات شخصی پژوهشگر می باشد. برازش کیفی مدل، از طریق روش بازبینی مشاور کیفی غیرمشارکت‌کننده، بازبینی خبرگان پژوهش و تکنیک تثلیث انجام گردید و نتایج درقالب الگوی پارادایم مسمومیت مالی به‌روش تحلیل داده بنیاد با درنظر گرفتن شرایط علّی (مشکلات مالی در درمان سرطان)، شرایط مداخله‌گر (عامل بیمه درمانی، مرحله سرطان، افزایش بدهی‌های درمان و ....)، بستر پدیده (مانی گرام نامتوازن، اختلالات پولی و ...) و پیامدها (تحت تأثیرقراردادن نتایج پزشکی، ورشکستگی و ...) شکل گرفت.

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