توسعه محرک های تقویت حسابداری شنیداری واکنشی در مقابل محورهای اختلال هیستریک مدیر عامل (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
چکیده
هدف: هدف این پژوهش ارزیابی توسعه محرک های تقویت حسابداری شنیداری واکنشی در مقابل اختلال هیستریک مدیرعامل است. روش: این مطالعه در دسته پژوهش های توسعه ای قرار می گیرد که ضمن ایجاد چارچوب نظری در مورد ابعاد پژوهش، به دنبال بسط آن در عملکردهای شرکت های بازار سرمایه است. لذا از طریق غربالگری محتوایی ابتدا تلاش می شود تا ابعاد پژوهش بر اساس دو محور « » و « » در تحلیل گام بعدی یعنی مجموعه راف ابتدا شناسایی شود و از طریق تحلیل فازی نسبت به قابلیت تعمیم ابعاد پژوهش به شرکت های بازار سرمایه اقدام لازم صورت گیرد. در نهایت در بخش کمی طی چند مرحله نسبت به پیاده سازی فرآیند راف جهت تعیین محرک ترین بعد تقویت حسابداری شنیداری به عنوان مبنایی برای کنترل اختلال شخصیت هیستریک مدیرعامل اقدام می گردد. یافته ها: نتایج در بخش کیفی از وجود مؤلفه به عنوان محرک های تقویت حسابداری شنیداری و 5 مضمون به عنوان محورهای اختلال شخصیت هیستریک مدیرعامل حکایت دارد. در بخش کمی نیز مشخص گردید، مهمترین محور اختلال شخصیت هیستریک مدیرعامل در مواجه با ذینفعان شرطی سازی ذینفعان بود. از طرف دیگر مشخص شد، مهمترین محرک تقویت کننده ی حسابداری شنیداری که می تواند واکنشی به چنین اختلالی در عملکردهای مدیرعامل باشد، توسعه سیستم های اطلاعات مالی ( ) است. نتیجه گیری: یافته های مطالعه نشان می دهد، توسعه سیستم های اطلاعات مالی به عنوان محرک حسابداری شنیداری سبب خواهد شد تا سطح شناخت از انتظارات و نیازهای ذینفعان در بسترهای اجتماعی ارتقاء یابد و با سرعت بخشیدن به ارزیابی محیطی، واحد حسابداری فرآیندهای فنی و رفتاری لازم را نسبت به ارائه ی پاسخ درخور به انتظارات و خواسته های آنان به کارگیرند.Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder
Objective: Accounting is a long-standing knowledge in the humanities, which emerged according to social expectations and interactions and gradually became an important part of the functions of financial calculations in societies. The foundation of this knowledge, which is based on a proof and objectivist approach, was gradually completed with the development of behavioral and financial sciences, and today the emergence of concepts such as behavioral accounting has given a new nature to this field. Although it must be accepted that this profession depends to a great extent on operational techniques and methods, it cannot be hidden that nowadays, accounting science is considered beyond mere calculation functions to a function to improve the level of knowledge and response to balance corporate management decisions. The basic concept of governance pillars a wide range, as a network of defined relationships, which is not only a company and its owners but also all stakeholders, including employees, customers, and people; the most important pillar of the management system is the managers, whose decisions can affect the stakeholders in a wide range. Today, the accounting field is moving beyond classical approaches and mere positivism in the direction of behaviorism to be considered a proactive response to social expectations. Therefore, today, modern approaches in accounting, such as aural accounting, are a stimulus to create balance in representation and prevent managers' opportunism due to personality disorders such as hysterics or narcissism. This research aims to develop Aural Accounting enhancement stimuli as a reaction to CEO hysterical disorder.Method: This study is placed in the category of development research, which, while creating a theoretical framework about the dimensions of the research, seeks to expand it in the functions of capital market companies. Therefore, through content screening, it is first tried to identify the dimensions of the research based on the two axes "X" and "Y" in the analysis of the next step, i.e. the Rough Sets, and through fuzzy analysis, necessary action is taken regarding the ability to generalize the dimensions of the research to capital market companies. Finally, in the quantitative section, the implementation of the rough process is carried out in several steps to determine the most stimulating dimension of aural accounting enhancement as a basis for controlling the CEO's hysterical personality disorder.Results: This study, based on the nature of the Rough collection analysis, which was the aim of this research, should have determined the dimensions of the research based on the two axes "X" and "Y" so that the analysis reference and the law in the Rough analysis are the basis for answering the research question. Therefore, in the first step, through a systematic screening, it was decided to determine the components of auditory accounting enhancement as the reference of Rough analysis and the axes of the CEO's hysterical personality disorder as the themes or rules of Rough analysis. The first two research questions were an attempt to identify the dimensions of the research for which there was no coherent and integrated framework from past research, and this research sought to identify its dimensions. Based on this, 6 components were identified as drivers of auditory accounting enhancement and 5 themes were identified as axes of the CEO's hysterical personality disorder. Then, to determine the reliability of the identified dimensions, fuzzy Delphi analysis was used to determine whether the dimensions can be generalized to the level of capital market companies based on the difference between the average of the first and second rounds of the distribution of the fuzzy questionnaire. The results in this section also confirm the identified dimensions. Finally, to answer the third question, through the Rough total, a comparison was made between row "i" and column "j" of components and themes to determine, firstly, which is the most influential theme and secondly, which dimension of auditory accounting stimulus can be proportional to the CEO's hysterical disorder. The qualitative results indicate the component's existence as the drivers of aural accounting enhancement and 5 themes as the axes of the CEO's hysterical personality disorder. In the quantitative part, it was also determined that the most crucial axis of the CEO's hysterical personality disorder in the face of the beneficiaries was the conditioning of the beneficiaries. On the other hand, it was found that the most crucial driving force behind aural accounting, which can be a reaction to such a disruption in the CEO's functions, is the development of financial information systems (FIS).Conclusion: The findings of the study show that the development of financial information systems as a driver of auditory accounting will increase the level of understanding of the expectations and needs of stakeholders in social contexts, and by speeding up the environmental assessment, the accounting unit will use the necessary technical and behavioral processes to provide an appropriate response to their expectations and desires.
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