نوع مقاله : مقاله پژوهشی

نویسندگان

• جعفر باباجانی ¹
• محمدجواد سلیمی ²
• محمد تقی تقوی فرد ³
• احسان محبی ⁴

¹ استاد گروه حسابداری دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی

² استادیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی

³ استاد، گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری دانشگاه علامه طباطبایی، تهران، ایران.

⁴ دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی، تهران، ایران.

چکیده

شرکت‌های برق منطقه‌ای سازمان‌هایی هستند که هردوی اهداف اجتماعی و اهداف مالی را جهت انجام مأموریت‌های محول شده دنبال می‌کنند، بنابراین ایفا و ارزیابی مسئولیت پاسخگویی به‌واسطه اهداف دوگانه‌ای که دارند، از اهمیتی اساسی برخوردار است. در پژوهش حاضر با بررسی نیازهای اطلاعاتی استفاده‌کنندگان گزارش‌های مالی این شرکت‌ها، عوامل اثرگذار در گزارشگری مالی بخش موردمطالعه قرار گرفته است. هدف این پژوهش، ارائه مدلی مناسب با شرایط و ویژگی‌های محیطی شرکت‌های برق منطقه‌ای در ایران است. برای این منظور، داده‌های موردنیاز پس از مطالعه کتابخانه‌ای و جستجوی اکتشافی در مبانی نظری و قوانین و مقررات مالی و محاسباتی حاکم بر روابط این اشخاص و با استفاده از پرسشنامه‌، جمع‌آوری و با بهره‌گیری از روش تحقیق دلفی فازی و آزمون‌های مناسب آماری، تجزیه‌و‌تحلیل شده است. شواهد حاصل از تجزیه‌وتحلیل دیدگاه‌های پرسش‌شوندگان نشان می‌دهد عامل‌های اثرگذار در چهار بعد، شامل سازگاری مدل در ارائه میزان دستیابی به اهداف سازمان، اهداف استفاده‌کنندگان از اطلاعات، سازگاری با قوانین و مقررات مالی و محاسباتی و درنهایت، کنترل بودجه و گزارشگری وضعیت اعتبارات قرار گرفت. خبرگان نیز درباره عامل‌های پیشنهادی این پژوهش برای طراحی و تبیین مدل گزارشگری مالی شرکت‌های برق منطقه‌ای در ایران اجماع‌نظر موافق دارند.

کلیدواژه‌ها

• استفاده‌کنندگان از اطلاعات
• شرکت‌های برق منطقه‌ای
• گزارشگری مالی

موضوعات

• گزارش های حسابداری

عنوان مقاله [English]

A Financial Reporting Model for Regional Electric Companies in Iran

نویسندگان [English]

• Jafar Babajani ¹
• Mohammad Javad Salimi ²
• Mhammad taghi Taghavi fard ³
• Ehsan Mohebi ⁴

¹ Professor, Department of Accounting, Allame Tabataba’i University, Tehran, Iran.

² Assistant Professor, Department of Accounting, Allame Tabataba’i University, Tehran, Iran.

³ Professor, Department of Industrial Management, Allame Tabataba’i University, Tehran, Iran

⁴ PhD Student, Department of Accounting, Allame Tabatabae’i University, Tehran, Iran.

چکیده [English]

Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill their assigned missions, so fulfilling accountability for their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial reports, the factors affecting the financial reporting of the sector have been studied. The aim of this research is to present a model for the environmental conditions and characteristics of regional electric companies in Iran. For this purpose, the required data, after a library study and exploratory search in the theoretical foundations and financial and accounting rules and regulations governing the relations of these entities, were collected using a questionnaire and analyzed using the fuzzy Delphi research method and appropriate statistical tests. The evidence from the analysis of the respondents’ views shows that the influencing factors are in four dimensions, including the compatibility of the model in achieving the organization's goals, the needs of information users, compliance with financial and accounting laws and regulations, and finally, budget control and credit status reporting. Experts also agree on the factors proposed by this research for designing and explaining the financial reporting model of regional power companies in Iran.

Introduction

 The government and other public sector institutions provide many goods and services essential to society. One of the most significant areas in which the government engages in commercial activities is the energy sector, particularly the electricity industry, which plays a key role in social and economic development and in improving the quality of life in society. The financial resources of the country’s regional electricity companies are derived from various sources and must be utilized for specific purposes in compliance with various laws and regulations.
Given the fundamental importance of performance and the evaluation of accountability by authorities to stakeholders in democratic governments, it is necessary to produce clear and reliable reports on how resources are allocated and consumed in different areas. This research seeks to identify the weaknesses and shortcomings of the financial statements of these institutions by reviewing existing literature and employing other methods. Ultimately, the study presents a suitable model for the financial reporting of these institutions, enabling improved accountability and more effective economic decision-making.
Research Question
What is the financial reporting model of Iran's regional electricity companies?

Literature Review

Sayedi and Babajani (2011) conducted research with the aim of achieving a desirable model of financial reporting in Islamic capital markets. The findings of their research confirmed the usefulness of relying on the fund theory to achieve reporting goals. The result of their study led to a financial reporting model in which the central focus is not the economic entity but rather the main business activities and departments of the company.
Babajani and Shekarkhah (2012), using the Delphi method, investigated the appropriate accounting model for Islamic banking in Iran. According to their findings, the accounting system used by experts was unable to meet user needs and required changes, the generalities of which were presented as key factors in the proposed research model. Additionally, the research indicated that a conceptual framework based on accountability is more suitable than one based on decision-usefulness for financial reporting in the usury-free banking system.
Mohammadi et al. (2020), in their research to develop a desirable model of financial reporting in the public sector, addressed the key factors influencing public sector financial reporting. The results showed that the quality of public sector financial reporting is influenced by factors such as budgeting structure, public sector infrastructure, the quality of human resources, the accounting system and basis, education, and the accountability system governing society. Weaknesses identified in the research include poor implementation of accrual accounting, incomplete implementation of operational budgeting, political influence in decision-making processes, lack of access to the annual budget performance statement and budget deduction report, and non-identification of certain financial statement items.

Methodology

The current research is an applied and developmental study. It aims to analyze existing conditions and assist in the decision-making process, classifying it as descriptive research. Furthermore, since it seeks to gather the opinions of a large statistical community on the research subject, it is categorized as descriptive-survey research.
Using the fuzzy Delphi method, the statistical population includes experts selected based on three criteria: the presence of representatives from expert groups, deep knowledge of the research topic, and breadth of opinion and expertise. These experts were chosen from groups such as auditors, the head of the State Court of Audit, auditors of executive bodies, directors of audit organizations, and academic faculty members with relevant experience. Participants were selected through snowball sampling.
Initially, to identify the dimensions, components, and indicators of the Financial Reporting Model for Regional Electric Companies in Iran, a review of the subject literature was conducted. After identification, examples of these cases in the public sector were examined based on expert opinions. Given the advantages of the fuzzy Delphi method (29FDM) compared to the traditional Delphi method (30TDM), the fuzzy Delphi method was employed in this research.

Results

By examining the needs of users and the current state of financial reporting for regional electric companies, which is affected by several factors, it was found that the financial reporting models of private sector for-profit institutions cannot fully address the information needs of users in this sector. The findings of this research revealed that the operating environment and user needs in this sector differ significantly from those of private-sector for-profit institutions. These differences have created challenges in aligning the information needs of users with the form and content of the current financial reports, leaving report users facing difficulties.
In this research, by identifying and analyzing the factors influencing an appropriate financial reporting model for Iran's regional electric companies, a step has been taken to better meet the information needs of users. Identifying the set of influencing factors for the proposed model, in accordance with the conditions and laws governing the financial and accounting systems of this sector, and determining the importance of each factor in the desired framework are among the key findings of this research effort.

Discussion

According to the findings of the research, the consistency of the model in reporting the degree of achievement of the set goals of regional electric companies, the consistency in supporting the goals of information users, its compliance with financial and accounting rules and regulations, as well as budget control and credit status reporting, were identified as the effective dimensions of the reporting model. Each of these dimensions comprises several components and indicators.

Conclusion

This research aimed to present a financial reporting model for Regional Electric Companies in Iran. Using the fuzzy Delphi method and based on expert opinions, the dimensions, components, and indicators of the proposed model were identified and presented.
 

کلیدواژه‌ها [English]

• Financial reporting
• Regional electric companies
• Users of information