کاربست رویکرد اقدام پژوهی در ارائه چارچوبی برای حسابداری روایتی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: مطالعه بسترسازی حسابداری روایتی از طریق اقدام پژوهی به منظور طبقه بندی شناختی در شرکت های بازار سرمایه. روش: این مطالعه به لحاظ روش شناسی از الگوی کلایزی (1978) برای پیاده سازی گام های اقدام پژوهی بهره برده است. لذا، براساس این الگو، ابتدا از طریق مصاحبه با خبرگان و کدگذاری باز، تلاش گردید تا گزاره های حسابداری روایتی در بستر عملکردهای واقعی شرکت ها مشخص شوند. سپس به منظور روایی سازی گزاره ها، از طریق ارزیابی انتقادی نسبت به تطبیق گزاره ها با پژوهش های مشابه اقدام گردید تا امکان ورود گزاره ها به مرحله تشکیل گروه کانونی جهت بحث و تبادل نظر برای تفکیک شناختی هریک از گزاره ها در قالب یک مقوله مهیا شود. سپس از طریق چک لیست ارزیابی کیو، هریک از گزاره ها در حد فاصل 5+ تا 5- امتیازبندی شدند و در نهایت ماتریس 4 طبقه ای باهدف بسترسازی زمینه های پیاده سازی حسابداری روایتی در سطح شرکت های بازار سرمایه ایجاد گردد. یافته ها: نتایج نشان داد، از مجموع 12 مصاحبه و 275 کد باز ایجاد شده، مجموعاً 28 گزاره شناسایی شدند. از طرف دیگر در بخش کمی مشخص شد، 28 معیار شناسایی شده حسابداری روایتی در 4 مقوله با 7 گزاره در چارچوب یک ماتریس چهاربعدی حاصل گردید. نتیجه گیری: در واقع نتیجه کسب شده در این مطالعه نشان می دهد حسابداری روایتی به عنوان یک بخش نوظهور در دانش حسابداری، می تواند ظرفیت های استراتژیک و قابلیت های رقابتی شرکت ها در جلب اعتماد ذینفعان را برای شرکت ها به همراه داشته باشد.Presenting a Model for Narrative Accounting: An Action Research Approach
Objective: With the paradigmatic changes in accounting knowledge in the last century and the acceptance of social structuralism approaches in this field, today's nature of accounting is moving from the mere quantitative reference of financial reports to the qualitative aspects of information disclosure. Narrative accounting is considered a strategic approach in the new paradigms of accounting knowledge, which aims to strengthen the functions of comprehensive financial information disclosure functions for stakeholders. Narrative accounting is considered one of the most emanating paradigm changes in accounting knowledge, which was a reaction to the vacuum caused by the positivist approach in classical accounting with the perceptual realities of external decision makers. Therefore, since the accounting philosophy based on the classical and objectivist approach was only looking for quantitative reporting, the narrative process in this field to link theory and practice emerged to provide a more attention-worthy answer to the expectations arising from social contexts. In other words, narrative accounting creates a more interactive environment for accounting with stakeholders and can greatly reduce the conflict of interest between companies and stakeholders. Narrative accounting can be considered a level of representation of interactive knowledge and accounting relations with stakeholders, which have arisen by changing the accounting paradigm from classic to modern approaches in this profession and seeking to create value for stakeholders. This research examines narrative accounting based on action research for cognitive classification in capital market companies. The noteworthy point is that although the scope of the function of the narrative process in the knowledge of humanities, especially in culture and management, is considered a tool to objectify the realities. Still, the lack of application of this concept in accounting has caused this knowledge to change even with the change in social expectations and conditions. , cannot become a structure of mutual language between the company and external stakeholders and have positive consequences for balancing the market regarding information symmetry.Method: This methodological process is called action research, which seeks to cognitively categorize it for implementation by connecting the qualitative aspects of identifying propositions related to the phenomenon under investigation. In this method, also called the type of analytical pragmatism, researchers conduct interviews and open coding to identify propositions so that different aspects of narrative accounting can be phenomenologically studied in this section. In the quantitative part, as a cognitive classification process, the research, by forming a focus group, contextualizes and separates the identified propositions and determines in which category each of the propositions can be placed in the category related to the phenomenon of narrative accounting. Therefore, to follow the path of analysis in this research, it is necessary to create scored questionnaires to determine in which category the experience and knowledge of the focal group place each proposition through the wiremax technique. The formation of the focus group meetings takes place during three stages of conceptualization, exchange, and content recognition so that it is possible to assign the points of each participant to the propositions for the classification of the concept of narrative accounting. Therefore, this study is considered developmental in terms of results and exploratory in terms of purpose, based on the nature of conducting interviews to identify emerging propositions of narrative accounting. In terms of the mixed nature of data collection, as mentioned, this study is considered a mixed study, so in the qualitative part, to conceptualize the phenomenon under investigation, data is collected from interviews with experts, and in the quantitative part, through Q questionnaire score data and analysis. Wiremax determines which category the propositions are classified into.Results: To achieve validity, similar research was matched to provide the possibility of entering the statements identified in the Q analysis model for the cognitive classification of this phenomenon in the context of capital market companies. In the following, by forming a focus group to determine the cognitive categories of the examined concept during four sessions and by creating a Q evaluation checklist from +5 to -5 in 28 houses according to the identified propositions, the necessary action was taken, and they were asked to understand the problem to place each proposition in one of the 28 houses of Q's evaluation checklist. Then, through the Wiremax matrix, cognitive classes were determined regarding the separation of narrative accounting propositions, and the results indicated the existence of 4 cognitive classes regarding the foundation of narrative accounting at the level of capital market companies.Conclusion: Based on 4 levels in the foundation of narrative accounting as an action research process at the level of capital market companies, it is possible to get a more comprehensive understanding of this phenomenon. Therefore, based on these 4 categories, the categories assigned to each statement will be expanded. The first category as a research measure for the implementation of narrative accounting in the context of capital market companies is the orientation of the reporting language in the narrative of transparent information to the stakeholders to improve the level of cognitive awareness and judgment of investors and other users of external information. In this category, the accounting unit focuses on announcing a set of reports that are optional for investors, trying to use the capacities of a negative tone to advance their financial strategies in the capital market.Conclusion: The results showed that narrative accounting, as an emerging part of accounting knowledge, can bring strategic capacities and competitive capabilities of companies in gaining the trust of stakeholders for companies.
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