کیفیت و اثربخشی در رسیدگی‌های کارشناسان رسمی دادگستری در رشته حسابداری و حسابرسی
محورهای موضوعی : حسابداری و حسابرسی
حسین صالحی
1
,
سید یوسف احدی سرکانی
2
,
محمدجواد شیخ
3
1 - گروه حسابداری، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران.
2 - گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.
3 - گروه حسابداری، دانشکده علوم مالی، دانشگاه خوارزمی، تهران، ایران.
کلید واژه: کیفیت, اثربخشی, رسیدگی‌های کارشناسی, حسابداری و حسابرسی,
چکیده مقاله :
هدف: هدف از این مطالعه شناسایی عوامل مؤثر بر کاهش کیفیت و اثربخشی رسیدگی‌های انجام‌شده توسط کارشناسان رسمی دادگستری در رشته حسابداری و حسابرسی از طریق شناخت، تحلیل و ارزیابی رسیدگی‌ها از دیدگاه خبرگان و به‌منظور بازنگری در فرآیند کارشناسی می‌باشد.
روش‌شناسی پژوهش: داده‌ها در مطالعه‌ای تفسیرگرایانه از حیث فلسفه معرفت‌شناسی و با استفاده از رویکرد پژوهش کیفی و ضمن مصاحبه نیمه‌ساختاریافته و عمیق با خبرگان و نمونه‌گیری هدفمند در مقطع زمانی سال 1402 گردآوری و تحلیل شده‌اند.
یافته‌ها: بر اساس یافته‌ها، ماهیت پرونده‌ها از حیث تنوع و پیچیدگی، عدم به‌کارگیری فنون نوآورانه و محدودیت‌های موجود در حوزه‌های کارشناسی بیش‌ترین تأثیر را بر کاهش کیفیت و اثربخشی رسیدگی‌ها دارا می‌باشند. نبود استانداردهای حرفه‌ای و فقدانِ مهارت لازم، محدودیت دسترسی به اسناد و کمبود زمان، به ترتیب در اولویت‌های بعدی قرار می‌گیرند. سایر زمینه‌ها در کنار عوامل مداخله‌گر همچون عوامل مربوط به قضات، کارشناسان و قوانین از جمله عواملی هستند که مدیریت آن‌ها دستیابی به سازوکارهای مناسب جهت استحکام جایگاه کارشناسان، کاهش زمان دادرسی، امنیت اجتماعی، کاهش وقوع جرم و هزینه‌های اجتماعی و حفظ امنیت روابط تجاری را در پی دارد.
اصالت / ارزش‌افزوده علمی: جامع‌نگری پیرامون علل آثار کاهش کیفیت و اثربخشی رسیدگی‌ها، بصیرت‌افزایی و تقویت ادراکات حرفه‌ای و ضرورت به‌کارگیری نتایج حاصله از جمله مهم‌ترین جنبه‌های نوآورانه پژوهش را تشکیل می‌دهد.
Objective: This study aims to identify factors affecting the reduction in quality and effectiveness of proceedings conducted by official judicial experts in accounting and auditing through recognition, analysis, and evaluation of proceedings from experts' perspectives, with the purpose of reviewing the expert examination process.
Research Methodology: Data was collected and analyzed in an interpretive study from an epistemological philosophy perspective, using a qualitative research approach through semi-structured and in-depth interviews with experts and purposive sampling during the 2023-2024 time period.
Findings: According to the findings, the nature of cases in terms of diversity and complexity, lack of innovative techniques implementation, and existing limitations in expert examination domains have the most significant impact on reducing the quality and effectiveness of proceedings. The absence of professional standards, lack of necessary skills, limited access to documents, and time constraints are the next priorities respectively. Other areas, alongside intervening factors such as those related to judges, experts, and laws, are among factors whose management leads to achieving appropriate mechanisms for strengthening experts' position, reducing trial duration, social security, crime reduction, social costs, and maintaining security in commercial relationships.
Originality/Scientific Value Added: Comprehensive examination of causes and effects of reduced quality and effectiveness in proceedings, enhancement of insight, strengthening professional perceptions, and the necessity of implementing the resulting outcomes constitute the most important innovative aspects of this research.
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