تدوین الگویی جهت بهبود رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی

محورهای موضوعی : بازارها و نهادهای مالی

داریوش قربانی ¹ (گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.)
مصطفی قاسمی ² (گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.)
عبدالرضا محسنی ³ (گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران.)

تاریخ دریافت : 1401/09/18 تاریخ پذیرش : 1402/01/10 تاریخ انتشار : 1402/01/01

کلید واژه: گزارشگری مالی, داده بنیاد, رتبه اعتباری, مسئولیت‌های اجتماعی شرکت,

چکیده مقاله :

هدف: هدف از این پژوهش بررسی عوامل مؤثر جهت بهبود رتبه اعتباری شرکت‌‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی می‌باشد.روش‌شناسی پژوهش: این پژوهش یک پژوهش بنیادی است، چرا که از طریق طراحی مدلی تدوین الگویی جهت بهبود رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی راهگشای سایر مطالعات و برخی مشکلات اعتباری می‌باشد. بعلاوه در این پژوهش از رویکرد کمی نیز استفاده شده است. حجم نمونة آماری باتوجه‌به جدول مورگان 384 نفر برآورد شد. عوامل تعیین‌کننده رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی از طریق داده بنیاد (Grounded Theory) انجام شده است.یافته‌ها: حاصل این فرآیند شش مقوله اصلی (شرایط علّی، پدیده محوری، شرایط مداخله‌گر، شرایط زمینه‌ای، راهبردها و پیامدها) الگوی پارادایمی تدوین الگو، 20 مصاحبه صورت پذیرفت که بر اساس آن 16 مقوله بنیادی، مقوله سازمانی، مقوله محیطی، مقوله تخصصی، مقوله تعهد سازمانی، مقوله اهداف سازمانی، مقوله راهبردی (مدیریتی)، مقوله ساختاری، مقوله انسانی، مقوله دانش مقوله الزامات، مقوله محیط حرفه‌ای، مقوله پیشرفت، مقوله حمایتی، مقوله مبنایی و مقوله کارایی به‌عنوان ابعاد الگوی بهبود رتبه اعتباری شرکت‌ها مبتنی بر گزارشگری مالی و مسئولیت‌های اجتماعی به دست آمد.اصالت / ارزش‌افزوده علمی: نتایج حاصل از معادلات ساختاری نشان داد بین عوامل علی و عوامل پدیده محوری، بین عوامل پدیده محوری و عوامل راهبردی، بین عوامل زمینه‌ای و عوامل راهبردی، بین عوامل مداخله‌گر و عوامل راهبردی و بین عوامل راهبردی و پیامدها رابطه معناداری وجود دارد.

چکیده انگلیسی:

Purpose: The purpose of this research is to investigate the influential factors for improving the credit rating of companies based on financial reporting and social responsibilities.Methodology: This study is a fundamental research that formulates a model to improve the credit rating of companies based on financial reporting and social responsibilities. It provides insights for other studies and addresses some credit-related issues. Additionally, a quantitative approach has been employed in this research. The sample size was estimated to be 384 individuals using the Morgan table. The determinants of companies' credit rating based on financial reporting and social responsibilities were analyzed through Grounded Theory.Findings: The result of this process led to the development of a paradigmatic pattern consisting of six main categories: causal conditions, central phenomenon, intervening conditions, background conditions, strategies, and consequences. Twenty interviews were conducted, which resulted in the identification of 16 fundamental categories: organizational factor, environmental factor, specialized factor, organizational commitment factor, organizational goals factor, strategic (management) factor, structural factor, human factor, knowledge factor, requirement factor, professional environment factor, progress factor, supportive factor, foundational factor, and efficiency factor. These dimensions comprise the pattern for improving the credit rating of companies based on financial reporting and social responsibilities.Originality / Value: The results obtained from the structural equations demonstrate a significant relationship between causal factors and central phenomenon, between central phenomenon and strategic factors, between background factors and strategic factors, between intervening factors and strategic factors, and between strategic factors and consequences.

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