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کندوکاو تحلیلی در گزارشگری مالی مدل کسبوکار با استفاده از منطق فازی | ||
| بررسیهای حسابداری و حسابرسی | ||
| دوره 29، شماره 1، 1401، صفحه 173-212 اصل مقاله (744.43 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2022.202055.1008490 | ||
| نویسندگان | ||
| مجتبی قنبرزاده* 1؛ افسانه مرادیان2 | ||
| 1دکتری، گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران. | ||
| 2کارشناسی ارشد، گروه حسابداری، دانشگاه پیام نور، بهشهر، ایران. | ||
| چکیده | ||
| هدف: افشای اطلاعات مدل کسبوکار، به کاهش شکاف اطلاعاتی، بهبود اعتبار گزارشگری مالی و محتوای اطلاعاتی صورت‌های مالی کمک می‌کند. رسالت پژوهش حاضر، کندوکاو تحلیلی در گزارشگری مالی مدل کسبوکار با رویکرد فازی است. روش: پژوهش حاضر به لحاظ هدف، کاربردی و از لحاظ ماهیت و روش، توصیفی ـ پیمایشی است. جامعه آماری آن، اساتید دانشگاهی و کارشناسان اجرایی با آشنایی کافی از گزارشگری مالی و مدل‌های کسبوکار است. به‌منظور اعتباریابی مؤلفههای گزارشگری مالی، پرسش‌نامه‌ای محقق‌ساخته، شامل 43 گویه با مقیاس لیکرت پنج گزینه‌ای طراحی شد و مؤلفههای پژوهش از طریق توزیع پرسش‌نامه بین 38 نفر از خبرگان جمع‌آوری و با استفاده از روش دلفی فازی ارزیابی شدند. سپس با توزیع پرسش‌نامه مقایسه زوجی بین 18 نفر از خبرگان و استفاده از تکنیک فرایند تحلیل سلسله‌مراتبی فازی، ابعاد و مؤلفههای تأیید شده اولویت‌بندی شدند. یافته‌ها: یافته‌های پژوهش نشان داد که خبرگان تمامی ابعاد و مؤلفههای گزارشگری مدل کسبوکار را تأیید کردند. همچنین، نتایج مبین این است بُعد شفافیت و روایی و بُعد پاسخ‌گویی اجتماعی بیشترین اهمیت را دارند. نتیجه‌گیری: نظر خبرگان در خصوص اولویت‌بندی ابعاد و مؤلفههای گزارشگری مدل کسبوکار می‌تواند نقش، اهمیت و اولویت شاخص‌های گزارشگری را برای متولیان امور حسابداری و گزارشگری مالی آشکار کند تا در برنامه‌ریزی‌های خود برای بهبود اعتبار گزارشگری مالی و غنای محتوای اطلاعاتی صورت‌های مالی، این عوامل را در کانون توجه قرار دهند. | ||
| کلیدواژه‌ها | ||
| گزارشگری مالی؛ مدل کسبوکار؛ راهبرد؛ دلفی فازی؛ فرایند تحلیل سلسله‌مراتبی فازی | ||
| عنوان مقاله [English] | ||
| An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic | ||
| نویسندگان [English] | ||
| Mojtaba Ghanbarzadeh1؛ Afsane Moradian2 | ||
| 1Ph.D. Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran. | ||
| 2M.Sc., Department of Accounting, Payame Noor University, Behshahr Branch, Iran. | ||
| چکیده [English] | ||
| Objective: Corporate reporting, in its general sense, refers to all the communication channels between companies and stakeholders and is the main mechanism for sending information to the users. There has been an increasing concern in recent years with the insufficiency of traditional corporate reporting. Professional accounting institutes have proposed the concept of a business model to mitigate the weaknesses of the current reporting mechanism. Disclosure of business model information can reduce the information gap, enhance the validity of financial reports along with the contents of financial statements. The mission of the present study is to conduct an analytical explanation of business model financial reporting using fuzzy logic. Methods: The present study is of applied and survey-descriptive nature in terms of purpose and methodology, respectively. The statistical population consists of university professors and executive experts who have sufficient knowledge and experience in the fields of financial reporting and business model. Due to flexibility, higher content validity, and applicability of the research in interdisciplinary studies, the methods of Fuzzy Delphi (FD) and Fuzzy Analytic Hierarchy Process (FAHP) were used for the evaluation, ranking, and prioritization of various aspects and components of business model financial reporting. Therefore, a researcher-made questionnaire consisting of 43 items was prepared using the 5-point Likert scale, and the items were evaluated through the dispatch of questionnaires among experts and the application of Fuzzi Delphi (FD). The ranking of the validated components was done through the dispatch of pairwise comparison questionnaires between 18 experts and the application of the fuzzy analytic hierarchy process. Results: The findings of the present study showed that all the components and aspects of the business model financial reporting – including transparency and narrative, social accountability, stakeholders, key stimuli, justice and fairness in the distribution, and methods of representation and disclosure – were approved by the experts. The results revealed that the proposed theoretical model for the business model financial reporting has acceptable validity and can be cautiously extended to further applications. Moreover, the results demonstrate the importance of transparency and narrative, and social accountability. Overall, practitioners must pay specific attention to the role, importance, and weight of the aforementioned components for the successful implementation of business model financial reporting. Conclusion: The expert's views on the validity and priority of various aspects and components in business model financial reporting demonstrate the role, importance, and ranking of reporting parameters. Practitioners in the field of accounting and financial reporting must consider the aforementioned elements in their plans for enhancing the validity of financial reporting and richening the content of financial statements. | ||
| کلیدواژه‌ها [English] | ||
| Financial Reporting, Business Model (BM), Strategy, Fuzzy Delphi, Fuzzy Analytical Hierarchy Process (FAHP) | ||
| مراجع | ||
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