محافظه‌کاری اجتماعی و تمایل به مدیریت سود: یک رویکرد رفتاری
محورهای موضوعی : حسابداری مدیریتمنصور باقری 1 , بهمن بنی‌مهد 2 , هاشم نیکومرام 3
1 - دانشجوی کارشناسی ارشد مدیریت دولتی دانشگاه آزاد اسلامی واحدعلوم وتحقیقات
2 - استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد کرج
3 - استاد گروه حسابداری و مالی دانشگاه آزاد اسلامی واحدعلوم وتحقیقات
کلید واژه: محافظه کاری اجتماعی, مدیریت سود فرصت طلبانه و رویکر,
چکیده مقاله :
این تحقیق رابطه میان محافظه‌کاری اجتماعی و مدیریت سود را از دیدگاه رفتاری مورد بررسی قرار می دهد. محافظه کاری اجتماعی به معنی پایبندی افراد به سنت ها و ارزش های اجتماعی است. مبانی نظری تحقیق از طریق مطالعات کتابخانه ای و داده های تحقیق از طریق پرسش‌نامه جمع‌آوری شده است. فرضیه تحقیق بر اساس روش همبستگی و از طریق ازمون رگرسیون چند متغیره مورد آزمون قرار گرفته است. نتایج این تحقیق نشان می دهد که رابطه‌ای مستقیم و مثبت میان سطح محافظه‌کاری اجتماعی و تمایل به مدیریت سود از نوع فرصت طلبانه وجود دارد. همچنین شواهد این پژوهش نشان می دهد مردان در مقایسه با زنان تمایل بیشتری به مدیریت سود فرصت طلبانه دارند. رتبه شغلی و تجربه کاری رابطه معنی داری با مدیریت سود فرصت طلبانه ندارد.
This study investigates the relationship between social conservatism and earnings management from behavioral approach. Social conservatism refers to the preservation of ancient traditions of community. The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by multivariate linear regression. The results of the study show that social conservatism have a significant and direct relationship with opportunistic earnings management. Also, the evidence of this research shows that the levels of social conservatism of males are more than females. Job rank and work experience have not any significant relation with opportunistic earnings management.
* محمدی اصل، عباس (1385) محافظه کاری به مثابه منش (روان شناسی اجتماعی محافظه کاری) خردنامه همشهری شماره 9
* Berglund, N., and Kang, T.,(2013) Does Social Trust Matter in Financial Reporting?: Evidence from Audit Pricing, https://www.uts.edu.au/sites/default/files/ACCconf14TKang.pdf
* Belski, H.W, Beams J,D., and Brozovsky J,A.,(2008) Ethical Judgments in Accounting: An Examination on the Ethics of Managed Earnings, The Journal of Global Business Issues – Volume 2 Issue 2, PP. 59-68
* Cieslewicz, J. K. (2013) Relationships between national economic culture, institutions, and accounting: Implications for IFRS, Critical Perspectives on Accounting, Forthcoming
* Chand P.,(2012) The effects of ethnic culture and organizational culture on judgments of accountants, Advances in Accounting, incorporating Advances in International Accounting,Vol. 28 PP. 298–306
* Cohen, J.R., Pant, L.W. and Sharp, D.J. (1993), “Culture-based ethical conflict confronting multinational accounting firms”, Accounting Horizon, Vol. 7 No. 3, pp. 1-13.
* Desender, K.A., Castro, C.E., and Escamila De Leon, S.A., (2011) Earnings Management and Cultural Values, American Journal of Economics and Sociology, Vol. 70, No. 3, PP. 639-670
* Dyreng, S. D., Mayew, W. J., & Williams, C. D. (2012). Religious social norms and corporate financial reporting. Journal of Business Finance & Accounting, 39(7 & 8), 845–875.
* Everett J. (2013) The 12 Item Social and Economic Conservatism Scale (SECS). PLoS ONE 8(12): e82131. doi:10.1371/journal.pone.0082131
* Gray, S.J.,(1988) Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally, Abacus, Vol. 24, PP.1-15
* Kang, Tony; Lee, Lian Fen; NG, Tee Yong Jeffrey; and Tay, Joanne, Siok Wan. The Impact of Culture on Accounting Choices: Can Cultural Conservatism Explain Accounting Conservatism?. (2004). Fourth Asia Pacific Interdisciplinary Research in Accounting Conference. Research Collection School Of Accountancy.Available at: http://ink.library.smu.edu.sg/soa_research/275
* Leventis, s ., Hasan, I, and Dedoulis, E., (2013) The cost of sin: The effect of social norms on audit pricing, International Review of Financial Analysis 29 PP. 152–165
* Li, K., Griffin, D., Yue, H., and Zhao, L.,(2013) How Does Culture Influence Corporate Risk – Taking? Journal of Corporate Finance, Vol,23. PP. 1-22
* McGuire, S.T., Omer, T.C., and Sharp, N.Y. (2012) The Impact of Religion on Financial Reporting Irregularities. The Accounting Review 87 (2): 645-673.
* Murphy. P.R.,(2012) Attitude, Machiavellianism and the rationalization of misreporting, Accounting, Organizations and Society, Vol.37,PP. 242–259
* 16-Nasution. D. and Ostermark. R., (2012) The impact of social pressures,locus of control, and professional commitment on auditors’ judgment : Indonesian evidence,Asian Review of Accounting, Vol. 20 No. 2, pp. 163-178
* Omer, T. C., Sharp, N. Y., & Wang, D. (2012). Do local religious norms affect auditors' going concern decisions? Working paper. . Texas A&M University.
* Orij, R. (2010). Corporate social disclosures in the context of national cultures and stakeholder theory.Accounting, Auditing & Accountability Journal, 23(7) 868-889.
* Sunder, S. (2005). Minding our manners: Accounting as social norms. The British Accounting Review, 37(4), 367–387.
* Perera, H., Cummings. L., and Chua F.,(2012) Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa, Advances in Accounting, incorporating Advances in International Accounting, Vol.28 PP. 138–146