اثر جنسیت در پذیرش استانداردهای حسابداری مبتنی بر اصول

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد کرج

2 استادیار حسابداری دانشگاه آزاد اسلامی واحد کرج

چکیده

استانداردهای حسابداری مبتنی بر اصول، استانداردهایی هستند که بر اساس محتوای اقتصادی معاملات و رویدادهای مالی تدوین می شوند و نه شکل آن ها. این استانداردها ، امکان استفاده از قضاوت های حرفه ای در مورد ارزیابی محتوای اقتصادی معاملات را به حسابداران می دهد. این مقاله دیدگاه زنان و مردان را در پذیرش استانداردهای حسابداری را  در میان 177 نفر از حسابرسان و مدیران مالی شرکت های پذیرفته شده در بورس اوراق بهادار مورد مطالعه قرار می دهد.  روش پژوهش حاضر از نوع توصیفی– پیمایشی بوده و ابزار آن پرسش نامه می باشد. نتایج پژوهش با استفاده از رگرسیون نشان می دهد استانداردهای حسابداری مبتنی بر اصول مورد تایید هر دو گروه حسابرسان و مدیران مالی است. هم چنین نتایج بیانگر آن است که زنان در مقایسه بر مردان تمایل بیشتری بر پذیرش استانداردهای حسابداری مبتنی بر اصول دارند.

کلیدواژه‌ها


عنوان مقاله [English]

The Gender Effect on Adopting of Principle-Based Accounting Standards

نویسندگان [English]

  • Samira Nassiri 1
  • Bahman Banimahd 2
1 M.A accounting at Islamic Azad University Karaj Branch
2 Assistant Professor of accounting at Islamic Azad University Karaj Branch
چکیده [English]

Principle-based accounting standards are developed on the basis of economic content of the financial events and not their forms. These standards take into account professional judgment for assessing economic content for accountants. This paper examines the perspective of men and women on adopting accounting standards among 177 members of auditors and CFOs at Listed companies. The present research is based on surveying descriptive method and it's instrument is questionnaire. The result of this research by applying logistic regression show  that principle-based accounting standards confirmed by both auditors and CFOs. In addition, it represents that women in compare of men have more eager to adopt principles- based accounting standards.

کلیدواژه‌ها [English]

  • Gender
  • Principles-Based Accounting Standards
  • Priority to Substance over Form
  • Judgment
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