نوع مقاله : مقاله پژوهشی

نویسندگان

• کامبیز تقی پور ¹
• نقی فاضلی ²
• آرزو خسروانی ³

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

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

³ استادیارگروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران

چکیده

بینامتنیّت زاییده تفکرات پست‌مدرنیسم جهت توسعه دانش علوم انسانی در تمامی حوزه‌هایی است که می‌تواند ارتقاء سطح آگاهی و شناخت ذینفعان را توسعه بخشد. استفاده از این مفهوم در دانش حسابداری، کارکرد نوظهوری در عرصه افشاء اطلاعات برای ذینفعان تلقی می‌شود که می‌توانند به دلیل افزایش قابلیت‌های مقایسه‌پذیری، سطح تصمیم‌گیری‌های مالی را توسعه بخشد. لذا هدف این مطالعه توسعه‌ی آینده‌نگرانه‌ی کارکرد بینامتنیّت در افشاء اطلاعات فراگیر برای ذینفعان از طریق ماتریس توابع ریاضی می‌باشد. این مطالعه به لحاظ نوع نتیجه، کاربردی تلقی می‌شود و از منظر هدف، در دسته مطالعه‌های اکتشافی جایگذاری می‌گردد که با استفاده از مدل‌های کمی و کیفی اجرا شده است. مطالعه حاضر از یک نوع روش تحقیق تبعیت نمی‌کند، بلکه به فراخور هر بخش، روش مجزایی را در مسیر پاسخ به سؤال‌های تدوین‌شده بکار می‌برد. لذا می‌توان بر اساس ماهیت جمع‌آوری، این مطالعه را در دسته پژوهش‌های آمیخته قرار داد. جامعه آماری در بخش کیفی 11 نفر از خبرگان در عرصه‌ی مدیریت مالی و حسابداری بودند و در بخش کمی 30 نفر از مدیران مالی باتجربه شرکت‌های بازار سرمایه مشارکت داشتند. نتیجه‌ در بخش کیفی از وجود 6 عامل برای ارزیابی کارکرد بینامتنیّت در افشاء اطلاعات حکایت داشت که بر اساس تحلیل دلفی مورد تأیید قرار گرفت. سپس با انتخاب 2 عامل از 6 عامل شناسایی‌شده به‌عنوان مبنای سناریوپرداری، با انجام تحلیل مضمون، 9 زیر عامل نیز ظهور یافتند. نتیجه کسب در بخش کمی نشان داد، مهم‌ترین سناریو توسعه کارکرد بینامتنیّت در افشاء اطلاعات فراگیر، سناریو سینوسی یا به عبارت توضیحی سناریوی بینامتنیّت عملیاتی می‌باشد که مهم‌ترین پیامد مشروعیت، یعنی مشروعیت اخلاقی را می‌تواند برای شرکت به همراه داشته باشد.

کلیدواژه‌ها

• ماتریس توابع ریاضی
• کارکرد بینامتنیّت
• افشاء اطلاعات

موضوعات

• حسابداری مالی

عنوان مقاله [English]

Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders

نویسندگان [English]

• Kambiz Taghipour ¹
• Naghi fazeli ²
• Arezoo Khosaravani ³

¹ Ph.D student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

² Assistant Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran

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

چکیده [English]

The purpose of this study is to examine perspectives on intertextuality in the disclosure of comprehensive information for stakeholders using a mathematical functions matrix. This study is applied in terms of the type of results, and from the standpoint of its objective, it falls within the category of exploratory research conducted through both quantitative and qualitative models. The study does not follow a single research method but instead adopts distinct methods to address each research question, depending on the area of inquiry. Therefore, based on the nature of data collection, this study can be classified as a mixed-methods approach. The results of the qualitative phase revealed 6 factors for evaluating intertextuality in disclosing comprehensive information at the capital market level, which were confirmed through Delphi analysis. Subsequently, two of these 6 factors were selected as the basis for scenario planning. Through thematic analysis, 9 related sub-factors were identified.
 

Introduction

In financial markets, attention to information disclosure is considered a strategic mechanism in financial reporting, reflecting the level of corporate responsibility to stakeholders in a competitive environment. Although disclosure requirements typically play an important role in ensuring the uniform provision of information to stakeholders, in competitive markets, companies with greater capacity to gain a competitive advantage are often able to disclose more discretionary information. This enables them to capture a larger share of the market. Such differences are usually linked to the information needs arising from both the market and social environments. These needs vary based on how a company is recognized and valued, which in turn can shape a new identity and enhance the company’s legitimacy.

Literature Review

The purpose of financial reporting, as proposed by the International Accounting Standards Board (IASB), is to support all functional aspects that benefit stakeholders by ensuring comparability, relevance, and reliability, key characteristics of high-quality accounting information. Over time, with the development of financial reporting standards, comparability of financial statements has come to be recognized as a fundamental component of these standards. In this regard, the International Financial Reporting Standards (IFRS) emphasize that facilitating the comparability of financial statements enhances the efficiency of resource allocation by investors and improves the quality of their decision-making.

Methodology

In terms of results, this study falls under developmental research. Due to the absence of a coherent theoretical framework regarding the function of intertextuality in disclosing comprehensive information to stakeholders, the study first aims to construct an integrated theoretical framework through thematic analysis. This framework is intended to help determine future directions for this topic within accounting knowledge, using a set of scenario-based processes. In terms of its objectives, the study is exploratory in nature. Through three stages of coding, basic, organizing, and overarching, it seeks to identify core themes and expand the functional role of intertextuality in disclosing comprehensive information to stakeholders, particularly within capital market companies. Philosophically, this study is positioned at the intersection of voluntarism in worldview philosophy and structuralism in the philosophy of science. Accordingly, the underlying research approach combines inductive and comparative reasoning.

Result

Due to the emerging role of intertextuality in disclosing extensive information to stakeholders, there was no coherent framework for this concept within accounting knowledge, particularly one aimed at enhancing the comparability of financial statements for stakeholders. Therefore, this study sought to identify the organizing themes of intertextuality using thematic analysis. To begin, a review and critical evaluation of related research were conducted, followed by a content screening of selected texts. Once the relevant studies on intertextuality were identified, their organizing themes were extracted. Six main themes were identified. In the next step, the internal relationships among these themes were analyzed using a pairwise comparison matrix. This allowed for the determination of inputs and outputs within the MiM-Mak matrix, ultimately identifying the most influential drivers of the intertextuality function in disclosing comprehensive information for specific stakeholder groups. Subsequently, two core criteria, risk convergence intertextuality, and conditional intertextuality, were identified as key causal dimensions of the concept. Through interviews, a total of 9 sub-criteria (basic themes) were extracted. In the following stage, a matrix of mutual relationships was constructed to identify all relevant scenarios regarding intertextuality in information disclosure. Since the aim was to enhance the value of inclusive information for stakeholders, only two desirable scenarios were selected for integration with dimensions of corporate legitimacy to form the mathematical functions matrix. Finally, in response to the fourth and fifth questions, the most significant scenario for advancing the intertextuality function in disclosing comprehensive information was identified as the sinusoidal scenario– also referred to as the operational intertextuality scenario. This scenario was found to result in the most critical outcome of legitimacy: moral legitimacy for the company.

Discussion

Analysis of the results indicates that the most significant perspective of intertextuality in disclosing comprehensive information to stakeholders is the operational intertextuality matrix. This matrix reflects a high level of company focus on the convergence of risk disclosure, alongside a relatively low presence of conditional intertextuality in current disclosure practices. In other words, to generalize information disclosure through intertextual procedures, the capital market must promote greater convergence in risk-related disclosures. This enhancement would help build investor and stakeholder trust by providing detailed, transparent accounts of risk. Within the matrix, companies that deliver timely and complete information attempt to manage their risk profiles more effectively than competitors and isolate those risks that may pose greater harm. This approach allows companies to demonstrate their stability in the face of shifting expectations among financial decision-makers, thereby strengthening their moral legitimacy. As the findings confirm, moral legitimacy represents the most important outcome of the operational intertextuality perspective in disclosing comprehensive information to stakeholders.

Conclusion

The findings from the quantitative phase revealed that the most important scenario for developing the intertextuality function in the disclosure of comprehensive information is the sinusoidal scenario– also referred to as the operational intertextuality scenario. This scenario leads to the most significant outcome for companies: the achievement of moral legitimacy.

کلیدواژه‌ها [English]

• Comprehensive Disclosure
• Intertextuality Function
• Mathematical Functions Matrix