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تأثیر فرهنگ سازمانی بر کیفیت افشای اطلاعات (بهموقعبودن و قابلیت اتکا) | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 8، دوره 23، شماره 3، 1395، صفحه 394-414 اصل مقاله (363.56 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.59782 | ||
نویسندگان | ||
حسین فخاری* 1؛ جواد محمدی2 | ||
1دانشیار گروه حسابداری، دانشکدۀ علوم اقتصادی و اداری دانشگاه مازندران، بابلسر، ایران | ||
2دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم اقتصادی و اداری دانشگاه مازندران، بابلسر، ایران | ||
چکیده | ||
افشای اطلاعات و کیفیت ارائۀ آن، تحت تأثیر عوامل محیطی و سازمانی زیادی قرار دارد که فرهنگ سازمانی از مهمترین آنها قلمداد میشود. فرهنگ سازمانیِ پاسخگو به پویایی محیط اطلاعاتی منجر میشود و به کیفیت افشای اطلاعات توسط واحد تجاری کمک میکند. بر این اساس، هدف از پژوهش حاضر بررسی میزان تأثیرگذاری فرهنگ سازمانی بر کیفیت افشای اطلاعات است. به همین منظور از طریق پرسشنامۀ فرهنگ سازمانی دنیسون، اطلاعات مربوط به فرهنگ سازمانی شرکتهای پذیرفتهشده در بورس اوراق بهادار در سال 1393، جمعآوری شد و همراه با امتیاز کیفیت افشای اعلامی سازمان بورس و اوراق بهادار مطالعه شدند. نتایج نشان میدهد برخی از گونههای فرهنگ سازمانی (سازگاری و رسالتمندی) بر کیفیت افشای اطلاعات شرکتها مؤثرند. این درحالی است که هیچ ارتباطی بین فرهنگ سازمانی مبتنی بر درگیرشدن در کار و انطباقپذیری با کیفیت افشا و افراز آن کشف نشد. این نتایج میتواند برای مدیران ارشد از لحاظ چگونگی سیاستگذاریهای فرهنگ سازمانی و بهبود اجرای روشهای مسئولیت پاسخگویی مفید باشد و درنهایت به افزایش شفافیت اطلاعاتی شرکتها منجر شود. | ||
کلیدواژهها | ||
افشا؛ به موقع بودن؛ فرهنگ سازمانی؛ قابلیت اتکا؛ کیفیت افشا | ||
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