شناسایی مولفه های موثر بر تکامل حسابداری مدیریت با استفاده از روش ANP فازی در بین شرکتهای عضو سازمان بورس و اوراق بهادار

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای تخصصی رشته حسابداری،دانشکده مدیریت و اقتصاد،واحد علوم و تحقیقات،دانشگاه آزاد اسلامی،تهران،ایران.

2 استاد بازنشسته، گروه مالی و حسابداری،واحد علوم و تحقیقات ،دانشگاه آزاد اسلامی، تهران، ایران رئیس و عضو هیات علمی و موسس مرکز پژوهشی

3 دانشیار گروه حسابداری،واحد دماوند،دانشگاه آزاد اسلامی،دماوند،ایران.

چکیده

هدف اولیه اطلاعات حسابداری کمک به کاربران در تصمیمگیری است. حسابداری مدیریت شاخهای از حسابداری است که اطلاعاتی را برای مدیران فراهم میکند و یک بخش اساسی از فرآیند استراتژیک در یک سازمان را شکل می دهد و شامل فرآیند شناسایی، سنجش، جمع آوری، تحلیل، تدارک، تفسیر و تسهیم اطلاعات است. تفکر نهادی در حسابداری مدیریت را می‌توان در ظهور ویژگی‌های کیفی اطلاعات حسابداری مانند بی‌طرفی، عینیت، و بیان صادقانه که در چارچوب مفهومی گزارش‌گری مالی بیان میشود. پژوهش حاضر پیمایشی و از نوع کاربردی است. جامعه آماری این تحقیق شامل خبرگان آشنا به حسابداری مدیریت، حسابدارن و حسابرسان در سازمان بورس و اوراق بهادار میباشند که از این میان 10 خبره شناسایی شد و به عنوان جامعه آماری پژوهش در نظر گرفته شدند. ابزار جمع آوری داده ها استفاده از پرسشنامه خبرگان و مقایسات زوجی است. با توجه به بررسیهای صورت گرفته مشخص گردید که 5 مولفه نیروی انسانی، عوامل سیاسی اجتماعی، عوامل اقتصادی، نهادهای قانونگذاری و عوامل سازمانی و فناوری بعنوان ابعاد اصلی در طراحی این مدل شناسائی گردیده اند. براساس نتایج بدست آمده مشخص گردید تمامی این مولفه ها دارای تاثیر معناداری در راستای حسابداری مدیریت بوده اند. لذا با توجه به یافته های پژوهش میتوان نتیجه گرفت که در بین عوامل حسابداری مدیریت مولفه اصلی عوامل اقتصادی و عوامل سازمانی و فناوری بیشترین تاثیر را بر روی شکل گیری و تکامل حسابداری مدیریت داشته اند.

کلیدواژه‌ها

عنوان مقاله [English]

Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization

نویسندگان [English]

  • paniz shokraei fard 1
  • Fraydoon Rahnamay Roodposhti 2
  • Mohammad hamed Khan Mohammadi 3
1 Ph.D. Student , Department of accounting, Science and Research branch, Islamic Azad University , Tehran ,Iran.
2 Retired full Professor.Department of Finance and Accounting ,Science and Research Branch,Islamic Azad University, Tehran,Iran ,Chairman and member of the faculty and founder of the Financial Engineering and Market Investment Research Center and Foun
3 Associate Professor ,Department of Accounting,Damavand Branch ,Islamic Azad University ,Damavand ,Iran.
چکیده [English]

The primary purpose of accounting information is to assist users in making decisions. Management accounting is a branch of accounting that provides information to managers and forms an essential part of the strategic process in an organization and includes the process of identifying, measuring, collecting, analyzing, preparing, interpreting and sharing information. Institutional thinking in management accounting can be expressed in the emergence of qualitative characteristics of accounting information such as impartiality, objectivity, and honest expression that are expressed in the conceptual framework of financial reporting. The present study is a survey and is of an applied type. The statistical population of this research includes experts familiar with management accounting, accountants and auditors in the Stock Exchange and Securities Organization, of which 10 experts were identified and considered as the statistical population of the research. Data collection tool is an expert questionnaire and pairwise comparisons. According to the studies, it was found that 5 components of manpower, socio-political factors, economic factors, legislative institutions and organizational and technological factors have been identified as the main dimensions in the design of this model. Based on the results, it was found that all these components have had a significant impact on management accounting. Therefore, according to the research findings, it can be concluded that among the management accounting factors, the main components of economic factors and organizational and technological factors have had the greatest impact on the formation and evolution of management accounting.

کلیدواژه‌ها [English]

  • Management Accounting
  • Accounting Evolution
  • Stock Exchange and Securities Organization
  • Fuzzy ANP Method

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