جامعه شناسی حسابداری، دیدگاه ها و چالشها: از منظر پارادایم های غالب

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، تهران، ایران

2 استاد و عضو هیات علمی دانشگاه آزاد اسلامی واحد علوم وتحقیقات. گروه حسابداری، تهران، ایران

3 استاد و عضو هیئت علمی دانشگاه آزاد اسلامی، واحد علوم و تحقیقات ایران، گروه حسابداری، تهران، ایران

4 استاد و عضو هیئت علمی دانشگاه آزاد اسلامی، واحد علوم و تحقیقات تهران، گروه جامعه شناسی

چکیده

امروزه با توجه به پیچیده شدن ارتباط شرکت‌های موجود در جامعه با یکدیگر و همچنین با دولت و افراد حاضر در جامعه، شرایطی به‌وجود آمده که شرکت‌ها می‌بایست نه تنها به ذی‌نفعان بلکه به آحاد مردم پاسخ‌گو باشند. حسابداری با رویکرد اجتماعی و با نگاه جامعه شناسانه وسیع می تواند با در نظر گرفتن نتایج اجتماعی تصمیمات و اثرات اقتصادی آنها، دامنه حسابداری سنتی را گسترش دهد. هدف اصلی این مقاله، مطالعه جامعه شناسی حسابداری به منظور توسعه دانش حسابداری است. بدین منظور، با بهره گیری از تخصص تعدادی از خبرگان پرسشنامه ای در راستای اهداف پژوهش تنظیم گردید و نمونه‌ای متشکل از 170 نفر از اساتید برجسته رشته حسابداری کشور در تکمیل آن مشارکت نمودند. فرضیه ها با استفاده از روش تی تک نمونه ای آزمون گردید و از تحلیل محتوا جهت تحلیل پدیده های مرتبط با موضوع بهره گرفته شد. نتایج حاکی از وجود رابطه معنادار و موثر بین حسابداری و
جامعه شناسی است. بررسی پارادایم ها نشان می دهد که جهت حرکت پارادایم های حسابداری و جامعه شناسی به سمت رویکردهای جمع گرایانه می باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms

نویسندگان [English]

  • raheleh homayouni rad 1
  • Fraydoon rahnamay Roodposhty 2
  • Hashem Nikoomaram 3
  • mehrdad navabakhsh 4
1 pH.D candidate of accounting, Islamic Azad university, Science and Research branch,Tehran, Iran
2 Full professor in accounting. Islamic azad university-science and research branch, Tehran, Iran
3 full professor in accounting, Islamic Azad university, science and research branch, Tehran, Iran
4 faculty member of Islamic Azad university, science and research branch, Tehran
چکیده [English]

Today, due to the complexity of the relationship of existing companies in society with each other, as well as with the government and people in the community, the conditions have emerged that companies should be responsible not only to the stakeholders, but also to the people of the people. To be A socially-accountable accounting with a broad sociological look can expand the scope of traditional accounting by taking into account the social outcomes of their decisions and their economic effects. The main purpose of this paper is to study accounting sociology in order to develop accounting knowledge. To this end, with the help of a number of experts, a questionnaire was set up in line with the research objectives and a sample of 170 high-level professors in the field of accounting in the country participated in the completion of the study. The hypotheses were tested using one-sample t-test and content analysis was used to analyze the phenomena related to the subject. The results indicate a significant and effective relationship between accounting and sociology. Examining paradigms shows that the direction of moving accounting and sociology paradigms towards collectivist approaches is.

کلیدواژه‌ها [English]

  • Sociology of Accounting
  • Accounting Paradigms
  • Sociology Paradigms
  • Social Accounting
  • Content Analysis

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دانش حسابداری و حسابرسی مدیریت
دوره 9، شماره 33
اردیبهشت 1399
صفحه 9-24

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