نوع مقاله : مقاله پژوهشی

نویسندگان

• محمود مدهوش ¹
• مهدی صفری گرایلی ²
• جواد رمضانی ³
• جواد بابایی خلیلی ⁴
• مهدی خلیل پور ⁵

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

² دانشیارگروه حسابداری، واحد بندرگز ،دانشگاه آزاد اسلامی ، بندرگز، ایران

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

⁴ استادیار گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران.

⁵ استادیار گروه حسابداری ، واحد نور، دانشگاه آزاد اسلامی، نور، ایران.

چکیده

حقوق بشر به‌عنوان یکی از اهداف نهادها و سازمان‌های بین‌المللی امروزه تلقی می‌شود که جنبه‌های فراگیری از کارکردهای اجتماعی را تحت تأثیر قرار داده است. گستردگی مبانی این مفهوم، فراتر از حوزه‌های قانونی و حقوقی، به بسترهایی همچون بازار سرمایه توسعه داده شده است تا به برابری منافع بین گروه‌های اقلیت و اکثریت بیانجامد. این مطالعه در این راستا، ضمن شناسایی زمینه‌های نوظهور توسعه‌ی حسابداری حقوق بشر در بازار سرمایه ایران، به دنبال ارزیابی آن در بستر مطالعه می‌باشد. روش‌شناسی پژوهش ازنظر هدف اکتشافی است و ازنظر نتیجه جزء پژوهش‌های توسعه‌ای قلمداد می‌شود. به لحاظ جمع‌آوری داده‌ها نیز این مطالعه ترکیبی تلقی می‌شود. لذا از طریق ابزار مصاحبه و فرآیند نظریه داده بنیاد، طی سه مرحله کدگذاری باز، محوری و انتخابی تلاش شد تا چارچوب نظری پدیده‌ی موردبررسی ارائه گردد. در ادامه با انجام فرآیند تحلیل دلفی فازی تلاش شد تا پایایی مؤلفه‌های محوری موردبررسی قرار گیرد تا درنهایت از طریق فرآیندهای ماتریسی اثرگذارترین زمینه‌ی توسعه‌ی حسابداری حقوق بشر در بستر مطالعه تعیین گردد. در این مطالعه 14 نفر از خبرگان دانش حسابداری جهت انجام مصاحبه و 25 نفر از مدیران شرکت‌های کارگزاری و کارشناسان معاونت‌های بخش‌های مختلف بازار سرمایه جهت پر نمودن چک لیست‌های ماتریسی مشارکت داشتند. نتایج این مطالعه در بخش کیفی از مجموع 321 کدباز، حکایت از تعیین 32 مضمون؛ 6 مؤلفه و 3 مقوله اصلی دارد. همچنین نتایج بخش کمی نشان داد، مهم‌ترین زمینه‌ی توسعه‌ی نوظهور حسابداری حقوق بشر در بستر شرکت‌های بازار سرمایه، توسعه‌ی کارکردهای حاکمیتی اثربخش در جهت تحریک رویکردهای برابر بین واحدهای عملیاتی و مالی شرکت با ذینفعان می‌باشد. نتایج کسب‌شده حکایت از این موضوع دارند که نقش حاکمیت شرکتی به‌عنوان یک زمینه‌ی مؤثر در توسعه‌ی حسابداری حقوق بشر، جنبه‌هایی از تنوع انتخاب اعضای هیئت‌مدیره به‌عنوان نماد گروه‌های مختلف سهامداران ازنظر آیین؛ نژاد و جنسیت را در بر می‌گیرد که می‌تواند در افزایش سطح اثربخشی کارکردهای نظارتی بر مدیران و واحد مالی شرکت مؤثر باشد.

کلیدواژه‌ها

• حسابداری حقوق بشر
• اقلیت‌ها و اکثریت سهامداران
• توازن و برابری اجتماعی

موضوعات

• حسابداری مالی
• ساختار سرمایه

عنوان مقاله [English]

Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market

نویسندگان [English]

• Mahmood Madhoosh ¹
• Mehdi Safari gerayli ²
• Javad Ramezani ³
• Javad Babaee Khalili ⁴
• Mehdi Khalilpour ⁵

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

² Associate Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

³ Assistant Professor, Department of Accounting, Noor Branch, Islamic Azad University, Noor, Iran

⁴ Assistant Professor, Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

⁵ Assistant Professor, Department of Accounting, Noor Branch, Islamic Azad University, Noor, Iran

چکیده [English]

This study, while identifying the emerging fields of human rights accounting development in Iran's capital market, seeks to evaluate them within the context of the research. Using interviews and the grounded theory process, through three stages of open, central, and selective coding, an attempt was made to develop the theoretical framework of the phenomenon. Finally, through the matrix processes, the most effective field of human rights accounting development was determined in the context of the study. The results of the qualitative part of this study, from a total of 321 open codes, indicate the identification of 32 themes, 6 components, and 3 main categories.
 

Introduction

Human rights are considered one of the key objectives of international institutes and organizations today, influencing various aspects of social functions. In addition to identifying the emerging contexts of human rights development in Iran’s capital market, this study seeks to evaluate these contexts within the research framework. Conducting such a study can serve as a basis for research innovation from a methodological perspective, while also contributing to the theoretical literature on human rights accounting and increasing the level of theoretical knowledge on the subject. This is particularly relevant given the structural features of companies in different societies and capital markets.

Theoretical framework

Human rights represent a level of adjudication that every human, by nature, should enjoy. The dimensions of human rights include inherent rights, equal rights, inalienable rights, and universal rights. Human rights are a set of rights that arise from human nature, and every person in society should enjoy them without exception. Two narrow and wide approaches can be identified at the theoretical level. The wide approach is a process based on the limitless flow of data at the societal level, where information can be accessed, transferred, and publicized freely. In this way, freedom of information in human rights regulations refers to the people's right to access all types of information, including information in financial markets (McDonagh, 2020). The narrow approach, which emerged due to changes in the international community over time, narrows the range of information freedom and focuses exclusively on citizens' freedom to access information held by governmental institutions.

Methodology

The present study is developmental in terms of results, exploratory in terms of purpose, and combinatory in terms of data type. In the qualitative part, data were first collected through interviews using open, axial, and selective coding to identify the emerging contexts of human rights accounting in capital market companies. To confirm the reliability of the identified contextual axes, the Fuzzy Delphi analysis process was employed. Subsequently, in the quantitative part, the study seeks to prioritize the most effective axes using matrix analyses with row i and column j and MATLAB software. Given the nature of the study, which combines data collection processes in both qualitative and quantitative parts, the initial stages involved conducting interviews to gradually reach theoretical saturation by identifying the emerging contexts in human rights accounting through unstructured, in-depth interviews and designing open-ended questions. After developing the conceptual codes from the interviews, the process shifted to semi-structured and structured interviews to differentiate the components, creating general categories to facilitate theoretical saturation.

Research findings

In this section, the findings from the data-based theoretical analysis in the qualitative part are first presented to design a model, followed by matrix analysis to advance the objectives of the quantitative part. In the qualitative part, 14 accounting experts were interviewed using a three-stage coding process within the data-based theory to identify the emerging contexts of human rights development at the level of capital market companies, forming a theoretical framework. Based on the specification of coding processes according to Glasier's approach in data-based analysis, a theoretical framework related to emerging contexts in human rights accounting development can be proposed at the level of capital market companies.
Next, Fuzzy Delphi analysis is employed to determine the experts' consensus regarding the appropriateness of the research components with the identified categories in the emerging contexts of human rights accounting development. Fuzzy Delphi analysis was used to assess the reliability and fit of the main components of the proposed model. All identified components were confirmed in the qualitative stage, and theoretical consensus was achieved. Therefore, this study shows that the most important context in the emerging development of human rights accounting in capital market companies is the development of effective governance functions aimed at motivating equal approaches among operational and financial units within the company and its stakeholders.

Discussion and conclusion

The purpose of the present study is to evaluate the emerging contexts in human rights accounting development in Iran’s capital market. Grounded Theory was used to establish a theoretical framework for this phenomenon. A total of 321 open codes, 32 themes, 6 components, and 3 main categories were derived from 14 interviews, totaling approximately 830 minutes. Based on this analysis, a model related to the emerging contexts in human rights accounting development was proposed for Iran’s capital market.
Matrix analysis revealed that the most important context in the emerging development of human rights accounting in capital market companies is the development of effective governance functions to promote equal approaches between the financial and operational units of the company and its stakeholders. The role of corporate governance as an influential factor in human rights accounting development includes fostering diversity in the selection of board members to represent various stockholder groups, considering factors such as religion, race, and gender. This diversity can enhance the effectiveness of supervision over managers and financial units.
Implementing this approach can strengthen shareholders’ motivation to enter the capital market and invest in companies with a commitment to human rights. Developing accounting management information systems under governance supervision can facilitate the advancement of human rights accounting by enhancing the financial reporting language. Furthermore, these systems can significantly contribute to the creation of a data bank in companies, enabling them to report to human rights institutions. To keep their financial functions up-to-date with human rights compliance at the capital market level, it is crucial for companies to adhere to human rights management accounting information systems and invest in these areas to provide more robust information.
Given the importance of corporate governance as an effective mechanism in shaping human rights accounting in capital market companies, it is recommended that boards of directors strengthen managerial oversight by focusing on the behavioral, ethical, and operational aspects of companies, ensuring the equal protection of citizens’ rights in accounting processes and procedures.
 
 

کلیدواژه‌ها [English]

• Human Rights Accounting
• Minority and Majority Shareholders
• Balance and Social Equality