طراحی مدلی برای کاهش ریسک پول‌شویی در بانک‌ها و مؤسسات مالی و اعتباری بر اساس تئوری داده‌بنیاد

نوع مقاله : مقاله پژوهشی (نظری)

نویسندگان

1 دانشیار، گروه حسابداری، دانشگاه آزاد گرگان، گرگان، ایران.

2 استادیار، گروه حسابداری، دانشگاه آزاد گرگان، گرگان، ایران.

3 دانشجوی دکترای حسابداری، گروه حسابداری، دانشگاه آزاد گرگان، گرگان، ایران.

10.48301/kssa.2023.362738.2296

چکیده

در دهه‌های اخیر به علت توسعه محصولات و خدمات مالی عرضه‌شده، پیچیده‌ترشدن ارتباطات مالی، پیشرفت تکنولوژی و افزایش سرعت جریان‌های پولی در گستره جهان، روش­های پول‌شویی، بسیار مبتکرانه­تر شده­اند و بانک‌ها بیشترین میزان تأثیرپذیری را از مقوله پول‌شویی دارند. در این راستا، یکی از مهم‌ترین ریسک­هایی که بانک­ها و مؤسسات مالی با آن مواجه هستند، ریسک پول‌شویی است. از همین رو، هدف اصلی تحقیق حاضر، طراحی مدلی برای کاهش ریسک پول‌شویی در بانک‌ها و مؤسسات مالی و اعتباری است. روش تحقیق این پژوهش، آمیخته یا ترکیبی است که با استفاده از رویکرد متوالی اکتشافی می‌باشد. در این طرح، ابتدا داده­های کیفی، گردآوری و تحلیل و سپس در مرحله دوم، داده­های کمی، گردآوری و تحلیل شدند که در راستای پاسخگویی به این مسئله، به‌صورت جامع و نظام‌مند تمامی شاخص­هایی که در حوزه ریسک پول‌شویی در بانک­ها و مؤسسات مالی و اعتباری مؤثر هستند از طریق مصاحبه از 25 نفر خبره و مطالعه اسنادی با استفاده از روش کیفی تئوری داده‌بنیاد شناسایی و استخراج و در 23 مضمون سازمان‌دهنده و 96 مضمون پایه جای گرفتند. در بخش کمّی و به‌منظور تأیید اجزا از منظر خبرگان از روش تحلیل عاملی بهره گرفته شد. نتایج پژوهش، مبین معناداری مدل­های اندازه‌گیری و معادلات ساختاری در سطح اطمینان 99 درصد است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Designing Money Laundering Risk Model in Banks and Financial Institutions Based on Grounded Theory

نویسندگان [English]

  • Mansour Gerkaz 1
  • Alireza Maetoofi 2
  • Khozin Ali 1
  • Abollghasem Afshar 3
1 Associate Professor, Department of Accounting, Islamic Azad University, Gorgan Branch, Gorgan, Iran.
2 Assistant Professor, Department of Accounting, Islamic Azad University, Gorgan Branch, Gorgan, Iran.
3 PhD Student in Accounting, Department of Accounting, Islamic Azad University, Gorgan Branch, Gorgan, Iran.
چکیده [English]

In recent decades, money laundering methods have become much more innovative due to the development of financial products and services offered, the complexity of financial communications, the advancement of technology, and the acceleration of cash flows around the world. Banks are most affected by money laundering. In this regard, one of the most important risks faced by banks and financial institutions is money laundering risk. Therefore, the main purpose of the present study was to design a model for money laundering risk in banks and financial and credit institutions. A mixed research method was used with a sequential exploratory approach. In this study, first, qualitative data was collected and analyzed followed by quantitative data collection and analysis in the second stage. To meet this challenge comprehensively and systematically, all indicators in the field of money laundering risk in banks and financial institutions that were effective were extracted. Through interviews and documentary studies using the qualitative method of grounded data theory, the effective indicators were identified, extracted and placed into 23 organizing themes and 96 basic themes. In the quantitative part and in order to confirm the components from the perspective of experts, the factor analysis method was used. The results showed the significance of the measurement models and structural equations at the 99% confidence level.

کلیدواژه‌ها [English]

  • Money laundering risk
  • Banking system
  • Grounded theory
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