نوع مقاله : مقاله پژوهشی

نویسندگان

• مهدی دستی ¹
• محمد فیروزیان نژاد ²
• علی محمودی ³

¹ دانشجوی دکتری، گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران

² استادیار، گروه حسابداری، واحد رامهرمز، دانشگاه آزاد اسلامی، رامهرمز، ایران

³ استادیار،گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران

چکیده

کی از مفاهیم مهم در عرصه دانش حسابداری که در سال‌های اخیر، عاملی برای پیوند بخش عمومی با بخش خصوصی بوده است، حسابداری نسلی است که برای اندازه‌گیری تحمیل بار مالی بر روی نسل‌های آینده، در نظام اقتصادی جوامع بسط یافته است. هدف این مطالعه، ارزیابی کاهش بار مالی دولت از طریق گونه‌شناسی پیشران‌های مؤثر بر حسابداری نسلی در بازار سرمایه می‌باشد. این مطالعه به لحاظ روش‌شناسی از الگوی (1978) Colaizzi برای پیاده‌سازی گام‌های اقدام پژوهی بهره برده است. لذا بر اساس این الگو، ابتدا از طریق مصاحبه با خبرگان و کدگذاری باز، تلاش گردید تا پیشران‌های مؤثر بر پیاده‌سازی حسابداری نسلی شرکت‌های بازار سرمایه مشخص شوند. سپس به‌منظور روایی سازی گزاره‌ها، از طریق ارزیابی انتقادی نسبت به تطبیق گزاره‌ها با پژوهش‌های مشابه اقدام گردید تا امکان ورود گزاره‌ها به مرحله‌ی تشکیل گروه کانونی جهت بحث و تبادل‌نظر برای تفکیک شناختی هریک از گزاره‌ها در قالب یک مقوله مهیا شود. در ادامه از طریق چک‌لیست ارزیابی کیو، هریک از گزاره‌ها در حدفاصل 4+ تا 4- امتیازبندی شدند و درنهایت ماتریس 4 طبقه‌ای پیشران‌های مؤثر در پیاده‌سازی حسابداری نسلی باهدف کاهش بار مالی دولت بر نسل‌های آینده ایجاد گردد. نتایج نشان داد، از مجموع 12 مصاحبه و 217 کدباز ایجادشده، مجموعاً 22 گزاره شناسایی شدند. از طرف دیگر در بخش کمی مشخص شد، 22 معیار شناسایی‌شده در 4 مقوله ایجادکننده‌ی چارچوب گونه شناسی حسابداری نسلی شرکت‌های بازار سرمایه بودند. همچنین مشخص گردید، از مجموع 4 مقوله‌ی شناسایی‌شده، پیشران‌های پرداخت انتقالی مؤثر در پیاده‌سازی حسابداری نسلی مهم‌ترین بُعد از میان مقوله‌های گونه‌شناسی شده می‌باشد که می‌تواند در کاهش بار مالی دولت‌ها بر نسل‌های آینده مؤثر عمل نماید.

کلیدواژه‌ها

• اقدام پژوهی
• حسابداری نسلی
• گونه‌شناسی

موضوعات

• حسابداری مالی
• ساختار سرمایه

عنوان مقاله [English]

Evaluating the Reduction of Government Financial Burden through the Typology of Drivers Affecting Generational Accounting in the Capital Market

نویسندگان [English]

• Mehdi Dasti ¹
• Mohammad Firouzian Nezhad ²
• Ali Mahmoodi ³

¹ PhD Student, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

² Assistant, Department of Accounting, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran

³ Assistant, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

چکیده [English]

The purpose of this study is evaluating the reduction of the government's financial burden through the typology of drivers affecting generational accounting in the capital market by action research. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. Therefore, based on this model, first, through interviews with experts and open coding, an effort was made to identify n Effective drivers on the implementation of generational accounting in capital market companies. Then, in order to validate the propositions, a critical evaluation was done to compare the propositions with similar researches, so that the propositions can enter the stage of forming a focus group to discuss and exchange opinions for the cognitive separation of each proposition in the form of a category. The results showed that a total of 22 propositions were identified from a total of 12 interviews and 217 open codes created. On the other hand, it was determined in the quantitative section, 22 criteria identified in 4 categories were the creators of the generational accounting typology framework of capital market companies.
 

Introduction

One of the most emerging concepts in the field of accounting knowledge, which in recent years has become a factor connecting the public sector to achieve sustainable development in the private sector, is generational accounting. Created to measure the relative financial burden on future generations, generational accounting is considered one of the financial tools of governments, both in the public and private sectors, that can help balance the circulation of cash in social contexts. Since industries operating in the capital market seek to provide financial resources to advance their business goals and facilitate economic growth and development, attention to the processes of allocating financial resources through the type of government support governance can reduce the financial burden on future generations. The purpose of this study is to evaluate the reduction of the government's financial burden through the typology of drivers affecting generational accounting in the capital market using action research.

Methodology

In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. Therefore, based on this model, first, through interviews with experts and open coding, an effort was made to identify effective drivers influencing the implementation of generational accounting in capital market companies. Then, in order to validate the propositions, a critical evaluation was conducted to compare the propositions with similar research, so that the propositions could enter the stage of forming a focus group to discuss and exchange opinions for the cognitive separation of each proposition into a category. Then, through a Q evaluation checklist, each statement was scored between +4 and -4, and finally, a 4-level matrix was created to establish a foundation of effective drivers in the implementation of generational accounting, to reduce the government's financial burden on future generations.
 

Result

As it was determined during the research process, first through interviews and open coding, generational accounting propositions were identified. Then, to achieve validity, a matching between similar researches was performed to provide the possibility of entering the statements identified in the Q analysis model for the cognitive classification of this phenomenon in the context of capital market companies. Subsequently, by forming a focus group to determine the cognitive categories of the examined concept, during four sessions and by creating a Q evaluation checklist from +4 to -4 in 22 slots according to the identified propositions, the necessary actions were taken, and participants were asked to place each proposition in one of the 22 slots of the Q evaluation checklist. Then, through the Wiremax matrix, cognitive classes were determined regarding the separation of drivers affecting the implementation of generational accounting, and the results indicated the existence of four cognitive classes, which can be effective in reducing the financial burden of governments on future generations. The results showed that a total of 22 propositions were identified from a total of 12 interviews and 217 open codes were created. On the other hand, it was determined in the quantitative section that 22 criteria identified in four categories formed the creators of the generational accounting typology framework of capital market companies.

Conclusion

The results showed that focusing on net transfer payments in the embargoed conditions of the country's industries can be considered a form of contingency governance that aims to balance the financial flow in the country's economic system. It reduces the high dependence of industries on developed economies in terms of providing resources or technological knowledge and helps balance the financial burden of the government in saving resources. Because the inefficiency of the economic infrastructure of the capital market system does not allow for the optimal allocation of resources to industries, the government sees no other way to prevent negative economic growth and the influence of other macro-economic factors, such as inflation, other than the allocation of resources through transfer payments. Although it is possible to infer the consequence of economic stickiness due to political maneuvers in the shadow of transfer payments, industries have no choice but to accept the role of the government in receiving transfer resources due to the lack of commercial exchange and the use of strategies with similar foreign companies. It is also important to mention that the lack of similar research with the analytical nature of this study makes it impossible to compare the results with other research.

کلیدواژه‌ها [English]

•  Action Research
• Generational Accounting
• Typology