طراحی مدل تماتیک و رتبه بندی تفسیری پیشران های توسعه حسابداری بلاغت (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: هدف این مطالعه، طراحی مدل و رتبه بندی تفسیری پیشران های توسعه حسابداری بلاغت در بازار سرمایه ایران است.روش: این مطالعه از نظر روش شناسی توسعه و ترکیبی است، به طوریکی در بخش کیفی از تحلیل تماتیک و دلفی و در بخش کمی از فرآیند رتبه بندی تفسیری استفاده شد. در بخش کیفی ابتدا از طریق غربالگری محتوایی نسبت به شناسایی مضامین فراگیر اقدام شد و سپس از طریق مصاحبه با 12 نفر از خبرگان حسابداری تلاش شد تا نسبت به تعیین مضامین پایه و سازمان دهنده در قالب یک مدل شش بعدی اقدام گردد. ابعاد شناسایی شده باهدف تعیین پایایی از طریق تحلیل دلفی مورد ارزیابی قرار گرفتند. در بخش کمی 29 نفر از مدیران شرکت های بازار سرمایه در سال 1400 مشارکت داشتند تا از طریق ماتریس مقایسه زوجی نسبت به انجام فرآیند رتبه بندی تفسیری اقدام گردد. یافته ها: نتایج پژوهش در بخش کیفی حکایت از وجود 3 مضمون فراگیر؛ 6 مضمون سازمان دهنده و 30 مضمون پایه در خصوص پیشران های توسعه حسابداری بلاغت دارد. از طرف دیگر نتایج در بخش کمی نشان داد، تقویت سیستم اطلاعات در دانش حسابداری، مهم ترین پیشران توسعه حسابداری بلاغت تلقی می شود که می تواند امکان ایجاد شفافیت محتوایی و زبانی متعامل بین حسابداری با ذینفعان جهت ارتقاء قدرت تصمیم گیری آنان را ارتقاء بخشد. نتیجه گیری: نتایج کسب شده گویایی این موضوع است که انتخاب مضمون تقویت سیستم اطلاعات دانش حسابداری به عنوان اثرگذارترین پیشران در خصوص کارکرد حسابداری بلاغت به این معناست که افزایش کانال های ارتباط بین واحد حسابداری با بسترهای اجتماعی می تواند به تقویت و توسعه شناخت انتظارات و نیازهای اطلاعاتی ذینفعان توسط واحدهای حسابداری کمک نماید و به طور سیستمی فرآیندهای حسابداری بتواند ستاده های قابل اتکاءتری را در اختیار ذینفعان برای تصمیم گیری قرار دهند.Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers
Objective: According to classical myths, accounting has had a purely mechanical and proof function, while with social changes and the development of knowledge in this field, accounting has become a part of interactionist functions with social expectations by distancing itself from objectivist bases. The concept “rhetoric” is the art of persuasive writing or speaking by using words or languages in a certain way (symbolically or metaphorically) to convey meaning or persuade targeted readers or audiences. Rhetorical devices appeal to an audience’s emotions, sense of logic or perception of authority. This study aims to design the thematic model and interpretive ranking of the rhetorical accounting development drivers in Iran's capital market.Method: This study is a developmental and mixed methodology; thematic analysis and Delphi were used in the qualitative part, and the interpretive ranking process was used in the quantitative part. This research is inductive/deductive from a philosophical point of view. For this reason, it is an inductive approach that investigates the drivers of rhetorical accounting through modeling, which there is no comprehensive theory about at the level of stock exchange companies. It is not without grace to add that in exploratory research, it is not possible to formulate a hypothesis and also, the theoretical coherence about the subject under investigation is not developed in terms of the research method; instead of using predefined theories, the present study it tries to use the interview process to collect data and code it to present a model in study contexts. On the other hand, for this reason, the present study is an analogy that, after presenting the model, explains it among capital market companies to evaluate the priority of each of the main drivers of rhetorical accounting development in the capital market based on the interpretative ranking process. In the qualitative part, first through content screening, overarching themes were identified, then through interviews with 12 accounting experts, efforts were made to determine basic and organizing themes in the form of a six-dimensional model. The identified dimensions were evaluated to determine reliability through Delphi analysis. In the quantitative part, 29 managers of capital market companies participated in the year 2021 to perform the interpretive ranking process through the pairwise comparison matrix.Results: The research results in the qualitative part through the design of the thematic model through the conduct of 12 interviews indicate the existence of three overarching themes. It has 6 organizing themes and 30 basic themes regarding the drivers of rhetorical accounting development. On the other hand, the results in the quantitative section showed that the strengthening of the information system in accounting knowledge is considered the most important driver of the development of rhetorical accounting, which can increase the possibility of creating interactive content and linguistic transparency between accounting and stakeholders to improve their decision-making power.Conclusion: The obtained results indicate that the selection of the theme of strengthening the information system of accounting knowledge as the most effective driver regarding the accounting function means that increasing the communication channels between the accounting unit and the social platforms can strengthen and develop the knowledge of expectations and information needs. Accounting units and systematically should help stakeholders; accounting processes can provide more reliable data to stakeholders for decision-making. It should also be stated that the development of information systems at various operational to strategic levels in the accounting unit, based on continuous screening of the environment in terms of identifying such expectations, helps to reflect the best decision to the stakeholders as soon as possible. Also, the existence of the database created as the main source of such changes helps the accounting profession to have a higher capacity for enhanced reflection of news and information to satisfy the information needs of the stakeholders and on the other hand to help reduce agency costs by interacting more with the stakeholders. Because the goal of rhetorical accounting is to increase transparency and the level of mutual communication between accounting and stakeholders, the strengthening of information systems provides this opportunity for the accounting unit to be able to absorb external knowledge based on the demands and needs of stakeholders on the one hand. On the other hand, changing it based on strategies and operational processes will provide them with reliable and timely financial reporting and a more significant response as the system's output.
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