امکان‌سنجی بکارگیری زبان گزارشگری تجاری توسعه‌پذیر در سازمان امور مالیاتی کشور

سلیمانی-امیری, غلامرضا; عبدالهی, علی; ابوحمزه, مینا

doi:10.22054/qjma.2018.9843

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ عضو هیئت علمی گروه حسابداری، دانشگاه الزهرا

² عضو هیئت علمی گروه حسابداری، دانشگاه شهید بهشتی

³ دانشجوی دکتری حسابداری دانشگاه الزهرا

https://doi.org/10.22054/qjma.2018.9843

چکیده

با توجه به وجود ضعف در گزارشگری مالیاتی در ایران از یک طرف و قابلیتهای زبان گزارشگری تجاری توسعهپذیر (XBRL) از طرف دیگر، پژوهش حاضر به بررسی امکان بکارگیری این زبان نوین گزارشگری در سازمان امور مالیاتی کشور جهت بهبود گزارشگری مالیاتی در ایران پرداخته است. این پژوهش در مرحله اول با بررسی مبانی نظری و تجربی موجود به روش متاسنتز، به ارایه یک الگوی نظری پرداخته و با استفاده از مدل سه بخشی فنآوری، سازمانی و محیطی (TOE)، عوامل موثر بر امکان بکارگیری این زبان در سازمانها را شناسایی نموده است. در مرحله دوم با تحلیل محتوای 21 مصاحبه نیمهساختاریافته، الگوی نظری اولیه را اصلاح و عوامل موثر بر امکان بکارگیری این زبان نوین گزارشگری در سازمان امور مالیاتی کشور را شناسایی نموده است. در مرحله سوم نیز، با تحلیل 70 پرسشنامه به روش دلفی فازی که در اسفند ماه سال 1396 جمعآوری شد به ارایه الگوی نهایی پرداخته و امکان بکارگیری آن در سازمان امور مالیاتی کشور را ارزیابی نموده است. نتایج پژوهش نشان میدهد که هرچند از منظر فنآوری، بکارگیری زبان گزارشگری تجاری توسعهپذیر(XBRL) در سازمان امور مالیاتی کشور امکانپذیر است اما از منظر سازمانی و محیطی امکان بکارگیری آن در سازمان امور مالیاتی کشور وجود نداشته و با چالشهایی در سطح سازمانی و محیطی روبهروست.

کلیدواژه‌ها

عنوان مقاله [English]

Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization

نویسندگان [English]

Gholamreza soleimany Amiri ¹
Ali Abdollahi ²
Mina Abouhamzeh ³

¹ Academic Member of Accounting, Alzahra University

² Academic Member of Accounting, Shahid Beheshti University

³ Ph.D. Student of Accounting, Alzahra University

چکیده [English]

According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization to improve tax reporting in Iran. This research, in the first step, examines theoretical and empirical literature, presents a theoretical model and identifies the factors influencing the feasibility of using this language in organizations using the three-part technology, organizational and environmental (TOE) model. In the second step, by adopting a qualitative method and performing 21 semi-structured interviews, the original theoretical model was amended and the factors influencing the feasibility of using this language in National Tax Admission Organization have been identified. In the third step, by analyzing 70 Fuzzy Delphi questionnaires, we present the final conceptual model and evaluates the feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization. The results of this study show that, although from the perspective of technology, the use of Extensible Business Reporting Language (XBRL) in the tax affairs organization is feasible, but from organizational and environmental perspective, it is not possible to use in Iranian National Tax Admission Organization and face with organizational and environmental challenges.

کلیدواژه‌ها [English]

Extensible Business Reporting Language (XBRL)
Iranian National Tax Administration
Tax reporting
three-part technology
organizational and environmental (TOE) model

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