نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران
2 گروه حسابداری، واحد خاش، دانشگاه آزاد اسلامی، خاش، ایران
3 گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
4 گروه مالی و حسابدار ی، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران
چکیده
در شرایط تجاری امروز، که با محدودیت‌های کسبِ بازه‌های بالاتر به دلیل کمبود منابع مالی همراه می‌باشد، وقوع پدیده‌هایی مثل پدیدۀ پانزی به عنوان یک شرایط ناهنجار در کارآمدی‌های مالی شرکت‌ها و بازارهای وابسته به آن، قابل توجه است. مسئله‌ای که می‌تواند با اغواء سرمایه‌گذاران، نشان دهنده‌ی روندی از منابع مالی در چرخش، برای اسکمرها یا اصطلاحاً متصدیان اجرای طرح پانزی باشد که به عنوان یک عامل برهم زننده‌ی تعادل در بازارهای مالی شناخت شود. لذا از آنجاییکه بسط این پدیده نوظهور به رویه‌های حسابداری به عنوان کارکردی از فرصت‌طلبی‌های ساختاری شرکت‌ها می‌تواند قلمداد گردد، این مطالعه از طریق پدیدارشناسی پارادایمی، به دنبال ارائه الگویی از شناخت ماهیتِ تأثیرگذار پانزی در شکل‌گیری رویه‌های حسابداری فرصت‌طلبانه می‌باشد. در این مطالعه که از نظر هدف اکتشافی و از نظر نتیجه توسعه‌ای است، در گام اول از طریق مصاحبه با 20 کنشگر دارای تجربه زیسته، تلاش شد تا طی مصاحبه‌هایی با طرح سوالات باز و کدهای برآمده از پدیدۀ پانزی، مضامین گزاره‌ای پدیدۀ پانزی در شکل‌گیری رویه‌های حسابداری فرصت‌طلبانه شناسایی گردد. سپس از طریق ایجادِ یک چک‌لیست محقق ساخت امتیازبندی شده براساس مقیاس‌های «8+»؛ «0» و «8-» گزاره‌ها به مقوله ها تفکیک شد. نتایج براساس «371» کد باز، حکایت از شناسایی «50» مضمون گزاره‌ای در قالب یک چک‌لیست امتیازبندی محقق ساخت، دارد که با اختصاص امتیازهای کانونیِ هریک از کنشگرانِ تفکیک شده در پانل‌های مشخص شده ارزیابی، در نهایت منجر به ارائه‌ی الگوی پارادایمیِ با شناسایی 10 مقوله در 5 بعدِ شرایط علّی، زمینه‌ای، مداخله‌گر، استراتژی‌ها و پیامدها شد.
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model
نویسندگان [English]
- Nasibeh Shafakheibari 1
- alireza hirad 2
- Mohammadreza Abdoli 3
- Reza Sotudeh 4
1 Department of Accounting, Zah.C., Islamic Azad University, Zahedan, Iran
2 Department of Accounting, Khas.C., Islamic Azad University, Khash, Iran
3 Department of Accounting, Sha.C., Islamic Azad University, Shahrood, Iran
4 Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
چکیده [English]
In today's business environment, which is accompanied by limitations in achieving higher margins due to lack of financial resources, the occurrence of phenomena such as the Ponzi phenomenon is significant as an abnormal condition in the financial efficiency of companies and their related markets. An issue that could, by luring investors, represent a trend of financial resources in circulation for scammers or so-called Ponzi scheme operators, which could be recognized as a factor disrupting the balance in financial markets. Therefore, since the extension of this emerging phenomenon to accounting practices can be considered as a function of the structural opportunism of companies, this study, through paradigmatic phenomenology, seeks to present a model for understanding the influential nature of Ponzi schemes in the formation of opportunistic accounting practices. In this study, which is exploratory in terms of purpose and developmental in terms of outcome, in the first step, an attempt was made to identify the propositional themes of the Ponzi phenomenon in the formation of opportunistic accounting practices through interviews with 20 actors with lived experience, using open-ended questions and codes derived from the Ponzi phenomenon. Then, by creating a researcher-made checklist rated on the "+8"; "0" and "-8" scales, the study's third stage of data collection methods sought to separate the propositions into more general categories of concepts, according to the focus group scores, in order to provide a paradigmatic model by categorizing propositional themes. The results of the study, after identifying "371" open codes from 20 interviews conducted, indicate the identification of "50" propositional themes in the form of a researcher-made scoring checklist, which, by assigning focal points to each of the actors separated in the specified evaluation panels, ultimately led to the presentation of a paradigmatic model with the identification of 10 categories in 5 dimensions of causal conditions, context, interventionist, strategies, and consequences. The results obtained from the final paradigmatic model in the ontology of the Ponzi phenomenon in the emergence of opportunistic accounting practices actually show a background of conceptual and abstract understanding of this phenomenon in the context of commercial companies. Because the lack of previous research on the theoretical and practical understanding of the existential philosophy of the Ponzi phenomenon has led to the lack of attention to the connection of this phenomenon with accounting procedures as its implementation tool at the level of commercial companies. For this reason, the various angles of the occurrence of such a phenomenon in accounting procedures are among the main objectives of this study.
In today's business environment, which is accompanied by limitations in achieving higher margins due to lack of financial resources, the occurrence of phenomena such as the Ponzi phenomenon is significant as an abnormal condition in the financial efficiency of companies and their related markets. An issue that could, by luring investors, represent a trend of financial resources in circulation for scammers or so-called Ponzi scheme operators, which could be recognized as a factor disrupting the balance in financial markets. Therefore, since the extension of this emerging phenomenon to accounting practices can be considered as a function of the structural opportunism of companies, this study, through paradigmatic phenomenology, seeks to present a model for understanding the influential nature of Ponzi schemes in the formation of opportunistic accounting practices. In this study, which is exploratory in terms of purpose and developmental in terms of outcome, in the first step, an attempt was made to identify the propositional themes of the Ponzi phenomenon in the formation of opportunistic accounting practices through interviews with 20 actors with lived experience, using open-ended questions and codes derived from the Ponzi phenomenon. Then, by creating a researcher-made checklist rated on the "+8"; "0" and "-8" scales, the study's third stage of data collection methods sought to separate the propositions into more general categories of concepts, according to the focus group scores, in order to provide a paradigmatic model by categorizing propositional themes. The results of the study, after identifying "371" open codes from 20 interviews conducted, indicate the identification of "50" propositional themes in the form of a researcher-made scoring checklist, which, by assigning focal points to each of the actors separated in the specified evaluation panels, ultimately led to the presentation of a paradigmatic model with the identification of 10 categories in 5 dimensions of causal conditions, context, interventionist, strategies, and consequences. The results obtained from the final paradigmatic model in the ontology of the Ponzi phenomenon in the emergence of opportunistic accounting practices actually show a background of conceptual and abstract understanding of this phenomenon in the context of commercial companies. Because the lack of previous research on the theoretical and practical understanding of the existential philosophy of the Ponzi phenomenon has led to the lack of attention to the connection of this phenomenon with accounting procedures as its implementation tool at the level of commercial companies. For this reason, the various angles of the occurrence of such a phenomenon in accounting procedures are among the main objectives of this study.
کلیدواژه‌ها [English]
- Ponzi Scheme
- Opportunistic Accounting
- Phenomenology
- Paradigmatic Model
- Scammers
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