ظهور رویکرد رادیکالیسم در اِعمال تغییرات بنیادی در حرفه ی حسابداری: آزمون روش کیفی تعاملی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
انتظارات اجتماعی به واسطه ی تغییر رویکردهای جوامع از منظرهای مختلف فرهنگی، فناوری و اقتصادی امروزه از حسابداری متحول شده است و دیگر، کارکردهای گذشته این عرصه نمی تواند اقناع کننده ی نیازهای در حال تغییر ذینفعان تلقی شود. لذا ظهور رویکرد رادیکالیسم به عنوان یکی از زمینه های مکتب تفکر انتقادی، عرصه هایی مثل حسابداری را تشویق به اعمال تحولات بنیادی می نماید. هدف این مطالعه، ارزیابیِ ظهور رویکرد رادیکالیسم در اِعمال تغییرات بنیادی در حرفه ی حسابداری، بر اساس آزمون روش کیفی تعاملی در بازار سرمایه می باشد. روش شناسی این مطالعه به لحاظ نوع نتیجه، کاربردی و از منظر هدف، در دسته مطالعه های اکتشافی قرار می گیرد. بر اساس ماهیت جمع آوری، این مطالعه را می بایست در دسته پژوهش های آمیخته قرار داد. به طوری که در فاز کیفی این مطالعه از تحلیل مضمون بهره برده شده است تا زمینه های نوظهور رویکرد رادیکالیسم در اِعمال تغییرات بنیادی در حرفه ی حسابداری از طریق تحلیل محتوا و مصاحبه با خبرگان مشخص گردد. سپس از طریق تحلیل دلفی، پایایی ابعاد شناسایی شده بررسی گردید تا درنهایت فاز کمّی مطالعه، بر اساس فرآیندهای تحلیل کیفی/تعاملی، اقدام به ارزیابی مقایسه ی زوجی یک ماتریس « »، نماید تا محرک ها و پیامدهای سیستمی پدیده ی مطالعه را در قالب یک الگوی علّت و معلولی مشخص کند. نتایج مطالعه در بخش کیفی، طی 12 مصاحبه حکایت از شناسایی 278 کد باز اولیه، 36 مضمون پایه؛ 7 مضمون سازمان دهنده و 4 مضمون فراگیر دارد. در بخش کمّی نیز نتایج نشان داد، تمرکز بر رویکرد رادیکالیسم می تواند با تغییر زمینه های فلسفی حرفه ی حسابداری، به اثربخشی کارکردهای گزارشگری رقابتی در سطح شرکت های بازار سرمایه منتج گردد. در تفسیر نتایج مطالعه حائز اهمیت است که بیان گردد، بسط رادیکالیسم حرفه ای به عنوان یک ظرفیت ایجادکننده ی تحول در حسابداری می تواند با شکستن چارچوب های مرجع و پیش فرض های متعصبانه ی گذشته، فرصت های جدیدی برای توسعه ی پایدار و مشروعیت حرفه ی حسابداری ایجاد کندThe Emergence of the Radicalism Approach of Applying Fundamental Changes in the Accounting Profession: A Test of Interactive Qualitative Method
The purpose of this research is to evaluate the emergence of the radicalism approach in applying fundamental changes in the accounting profession using the interactive qualitative method. This study falls under the category of exploratory research in terms of results and application, and it is goal-oriented in nature. Based on the method of data collection, this research is classified as mixed-method. In the qualitative phase, thematic analysis was employed to identify the emerging areas of the radicalism approach in implementing accounting procedures through content analysis and expert interviews. The results indicate that focusing on the radicalism approach can enhance the effectiveness of competitive reporting functions within capital market companies by reshaping the philosophical foundations of the accounting profession. IntroductionIn the early days of accounting’s development, it was viewed solely through an instrumentalist lens, with many thinkers in this field considering it to have no essence beyond its quantitative nature. However, as knowledge in the human sciences expanded across related fields, accounting underwent a significant transformation in its epistemological foundations. It moved beyond a purely quantitative approach and shifted toward a perspective that transcended positivist philosophical backgrounds, embracing social structuralist approaches. During the paradigm shifts in the humanities in the 1980s, accounting, while retaining its objectivity, began to incorporate elements of structural behaviorism. This shift introduced new foundations that helped stakeholders understand the functional aspects of accounting quality and informed their decision-making. Although these changes were initially slow and faced resistance from many traditionalists in the profession, they gradually gained acceptance. By the beginning of the 21st century, accounting knowledge had evolved beyond the traditional practices of the past, adopting more comprehensive approaches that integrated social values into the discipline. Literature ReviewRadicalism, rooted in critical thinking, seeks to prepare social arenas to accept fundamental changes by highlighting various structural and functional weaknesses. The application of this concept to accounting knowledge dates back to the late 1980s, with its peak aligning with the emergence of today's structured technologies in the accounting profession. According to proponents of this school of thought, the accounting profession cannot necessarily function effectively under the constraints of past structures. In other words, emerging structural technologies have dramatically transformed the operational fields of the accounting profession. Delaying the adoption of such an approach can reduce the social trust of information users, going beyond transparency and effective financial performance, as it fails to meet their expectations. MethodologyThis study is considered applied in terms of its results and, from the perspective of its goal, falls into the category of exploratory studies. By utilizing qualitative and quantitative models, it seeks to provide a theoretical framework and evaluate its dimensions within the context of the study. It should be noted that this study does not adhere to a specific methodology but instead employs different methods to address the formulated questions according to the requirements of each section. Based on its data collection approach, this study is classified as mixed research. Additionally, different methods are used for data collection and analysis at each stage of the study, depending on the analytical processes.In the qualitative phase, thematic analysis was employed to identify the emerging areas of the radicalism approach in implementing fundamental changes in the accounting profession. This was achieved through content analysis and interviews with experts. Subsequently, Delphi analysis was conducted to ensure that the reliability of the identified dimensions achieved sufficient theoretical consensus, allowing for their generalization to the target population.In the quantitative phase, based on qualitative/interactive analysis processes, a pairwise comparison was first performed to determine the level of effectiveness (direct, indirect, or ineffective) of the organizing themes emerging from the qualitative phase. These themes were then examined in terms of rows and columns in an "mxm" matrix to identify the drivers and systemic consequences of the radicalism approach in applying fundamental changes to accounting. This was achieved through the construction of a cause-and-effect model. ResultIn this study, due to the lack of sufficient understanding of radicalism as one of the approaches within the critical school of humanities and accounting knowledge, thematic analysis was used to identify the themes of radicalism functions in implementing changes through content screening and expert interviews. A fundamental shift must be undertaken in the accounting profession. During 12 interviews, 278 primary open codes, 36 basic themes, 7 organizing themes, and 4 overarching themes were identified. These dimensions addressed the first research question, forming the theoretical framework. Subsequently, to determine the extent of theoretical consensus, the Delphi process was conducted in two stages. The results confirmed that the 7 identified organizing themes had sufficient content and functional compatibility with the radicalism approach in implementing fundamental changes in the accounting profession, leading the research into its quantitative phase. At this stage, to answer the second research question, a pairwise comparison of the organizing themes was performed. Internal links between the themes were analyzed based on three criteria: output, input, and indicator. This analysis determined the placement of each evaluating organizing theme into one of the stimulus types (primary or secondary) and outcome (primary or secondary). The final evaluation revealed that the most stimulating theme of the radicalism function, in the context of applying fundamental changes to the accounting profession, is the evolution of philosophical ontology This theme has the potential to produce the most impactful systemic consequence of this phenomenon: the evolution of competitive reporting in accounting. DiscussionIn analyzing the obtained results, it is important to understand professional radicalism as a capacity to drive transformation in functional and structural fields. By challenging and breaking the reference frameworks and biased assumptions of the past, particularly in areas such as the accounting profession, new opportunities for development can be created. The results of the system representation model indicate that philosophical ontology in accounting, rooted in professional radicalism, serves as the primary stimulus capable of generating broader consequences in terms of sustainability and enhanced legitimacy in accounting. ConclusionThe results demonstrate that behavioral capabilities, combined with specialized capabilities, enhance the normative function of the accounting unit by promoting more responsible disclosure of information for stakeholders. Under such mechanisms, leading companies can achieve a stronger competitive position by emphasizing social values, such as addressing environmental issues and ensuring greater transparency in financial risks when communicating with stakeholders. Finally, the expansion of the radicalism approach in implementing fundamental changes within the accounting profession provides a key advantage: the evolution of competitive reporting. This evolution enables the disclosure of more comprehensive information, including details about major customers, transactions with related parties, and brand value in the capital market. By doing so, it establishes a reliable model for financial decision-makers.
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