فصلنامه علمی کارافن

فصلنامه علمی کارافن

ارائه الگوی عوامل محیطی و سیاسی مؤثر بر محافظه‌کاری حسابداری بخش عمومی در ایران

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
1 دانشجوی دکتری حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران
2 استاد گروه حسابداری، دانشگاه مازندران، مازندران، ایران
3 استادیار گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.
چکیده
هدف این پژوهش ارائه الگویی جهت شناسایی عوامل محیطی و سیاسی مؤثر بر محافظه‌کاری حسابداری بخش عمومی است. از نظر جهت‌گیری‌های پژوهشی، مطالعه حاضر از نوع ترکیبی از مطالعات کاربردی و توسعه‌ای است. جامعه آماری شامل نخبگان دانشگاهی و حرفه‌ای می‌باشد که در زمینه گزارشگری مالی بخش عمومی در عمل اقدام می‌نمایند. نتایج حاکی از آن است که 19 شاخص عوامل محیطی که با فن غربالگری فازی مورد تأیید نهایی قرار گرفتند، با استفاده از روش ساختاری تفسیری در یک سطح دسته‌بندی می‌شود. هم‌چنین، 20 شاخص عوامل سیاسی که با فن غربالگری فازی مورد تأیید نهایی قرار گرفتند، با استفاده از روش ساختاری تفسیری در شش سطح دسته‌بندی شدند. افزون‌بر این، نتایج روش تحلیل شبکه‌ای نشان داد که شاخص «جنسیت مدیر مالی» مهم‌ترین شاخص در میان شاخص‌های عوامل محیطی می‌باشد. شاخص «ارزش‌های فرهنگی» نیز در رتبه دوم و شاخص «محیط سازمانی» در رتبه سوم عوامل محیطی قرار دارد. نتایج مربوط به عوامل سیاسی حاکی از آن است که شاخص «ایدئولوژی سیاسی دولت» مهم-ترین شاخص، و شاخص‌های «رقابت سیاسی» و «مشوق‌های سیاسی گزارشگری»، به ترتیب، در رتبه‌های دوم و سوم اهمیت قرار گرفتند. یافته‌های این پژوهش برای مدیران، تنظیم‌کنندگان و کسانی که در پژوهش‌های دانشگاهی بخش غیرانتفاعی مشارکت می‌کنند، بسیار جالب خواهد بود؛ زیرا بینش‌های اولیه‌ای در مورد ویژگی‌های محافظه‌کاری حسابداری در این بخش مهم اقتصاد ارائه می‌دهند.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Providing a model for environmental and political factors affecting the public sector accounting conservatism in Iran

نویسندگان English

amin bagherimajd 1
Esfandiar Malekian 2
abbasali pouraghajan 3
1 PhD student in Accounting, Sari Branch, Islamic Azad University, Sari, Iran.
2 Professor in Department of Accounting, University of Mazandaran, Mazandaran, Iran.
3 Assistant professor in Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran
چکیده English

the aim of this research is to provide a model to identify the environmental and political factors affecting the public sector accounting conservatism. In terms of research orientations, the current study is a combination of applied and developmental studies. The statistical population includes academic and professional experts who work in the field of public sector financial reporting. The results indicate that the 19 environmental factors indicators were finally approved by the fuzzy screening technique are classified into one level using the interpretative structural method. Also, the 20 political factors indicators were finally approved by the fuzzy screening technique are classified into six levels using the interpretative structural method. Moreover, the results related to the fuzzy analytic network process showed that the index of "financial manager gender" is the most important index among the indices of environmental factors. The "cultural worthiness" index is in the second place and the "organizational environment" index is in the third place of environmental factors. The results related to the political factors showed that the index of "the government political ideology" is the most important index, and the indexes of “political competition” and “political incentives for reporting" were ranked second and third in importance, respectively. The findings of this research will be of great interest to managers, regulators, and those that engage in academic research in the nonprofit sector as they provide initial insights into the properties of accounting conservatism in this important sector of the economy.

کلیدواژه‌ها English

Accounting Conservatism
Political Factors
Environmental Factors
Public Sector
Government
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دوره 22، ویژه نامه
علوم انسانی
پاییز 1404
صفحه 259-300

  • تاریخ دریافت 04 اردیبهشت 1403
  • تاریخ بازنگری 07 تیر 1403
  • تاریخ پذیرش 24 مرداد 1403