ارائه مدل گزارشگری مالی مبتنی بر مفهوم الگوی کسب‌وکار (BM)

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

2 استادیار، گروه حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

3 دکتری حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

چکیده

هدف: در دهه اخیر، برخی از پژوهشگران و انجمن‌های حرفه‌ای حسابداری، به‌منظور رفع کاستی‌ها و ضعف‌های گزارشگری مالی فعلی، به استفاده از مفهوم الگوی کسب‌و‎کار در پژوهش‌های خود علاقه‌مند شده‌اند. با عنایت به نقش و اهمیت گزارشگری مالی، به‌عنوان یکی از منابع مهم اطلاعاتی در دسترس بازارهای سرمایه و به‌تبع آن، تلاش پژوهشگران برای افزایش کیفیت گزارشگری مالی، به‌عنوان ابزاری برای ادای مسئوولیت پاسخ‌گویی اجتماعی و محیط کسب‌وکار، پژوهش حاضر نیز، به‌دنبال ارائه مدلی از گزارشگری مالی مبتنی بر مفهوم الگوی کسب‌و‎کار است تا هم ضعف‌های گزارشگری مالی فعلی را رفع کند و هم کیفیت آن را افزایش دهد.
روش: پژوهش حاضر، به‌لحاظ ماهیت داده‌ها و روش‌های تحلیل، از نوع ترکیبی ـ راهبرد اکتشافی متوالی است. با بهره‌گیری از این راهبرد، سه گام کلی اجرا شده است. گام نخست: استخراج ابعاد و مؤلفه‌های مؤثر بر گزارشگری مالی مبتنی بر مفهوم الگوی کسب‌و‎کار (روش کیفی) با استفاده از روش تحلیل تِم؛ گام دوم: تعیین شاخص‌های مدل گزارشگری و غربالگری آنها با استفاده از تکنیک دلفی فازی (روش کمّی)؛ گام سوم: معرفی شاخص‌های مورد اجماع خبرگان و ارائه مدل پیشنهادی نهایی.
یافته‌ها: پس از مرور نتایج به‌دست‌آمده در مراحل کیفی و کمّی پژوهش، مدل نهایی به‌دست آمد که شامل 6 بُعد، 24 مؤلفه و 50 شاخص است. مدل به‌دست‌آمده می‌تواند به‌عنوان مدل بومی و بدیع برای گزارشگری مالی به‌کار برده شود.
نتیجه‌گیری: با گسترش روزافزون نیازهای اطلاعاتی در خصوص عملیات واحدهای تجاری، به نظر می‌رسد که گزارشگری مالی به شکل سنتی، پاسخ‌گوی تمام نیازهای استفاده‌کنندگان نیست. بر این اساس، مدل پیشنهادی گزارشگری مالی مبتنی بر مفهوم الگوی کسب‌و‎کار در این پژوهش، نه تنها نیازهای ذی‌نفعان واحد تجاری را تأمین می‌کند، بلکه در بهبود محتوای اطلاعاتی صورت‌های مالی نیز، نقش بسزایی ایفا خواهد کرد.

کلیدواژه‌ها


عنوان مقاله [English]

Developing a Financial Reporting Model Based on the Concept of Business Model

نویسندگان [English]

  • Sasan Mehrani 1
  • Mohammad Moradi 2
  • Mojtaba Ghanbarzadeh 3
1 Associate Prof., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
2 Assistant Prof., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
3 Ph.D., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
چکیده [English]

Objective: During the last decade, some researchers and accounting professional associations have expressed their interest in applying the concept of business model in their research in order to eliminate the shortcomings and weaknesses of the existing financial reporting. Considering the role and importance of financial reporting as one of the important sources of the available information in capital markets and consequently the researchers’ efforts to increase the quality of financial reporting as a tool for social responsibility and business environment, the present study seeks to provide a model of financial reporting based on the concept of business model with the aim of practically eliminating the weaknesses of the existing financial reporting and increasing the quality of financial reporting.
 
Methodology: The present study is a synthesis study in terms of the nature of data and methods of analysis based on consecutive exploratory strategy. Using this strategy, three general steps have been taken: 1) extraction of the dimensions and components affecting financial reporting based on the concept of business model (qualitative method) using thematic analysis method; 2) determining the indicators of the reporting model and their screening using fuzzy Delphi technique (quantitative method); and 3) introducing the common indicators among the experts and proposing the ultimate model.
 
Findings: After reviewing the results of the qualitative and quantitative stages of the research, the ultimate model was proposed which includes six dimensions of transparency and validity, social accountability, key stimuli, stakeholder management, justice and fairness in the distribution of reports, as well as the presentation and disclosure of information which entails 24 components and 50 indicators that can be used as a native and innovative model for financial reporting.
 
Conclusion: With the increasing need for information about the operations of business units, it seems that traditional financial reporting can not meet all the demands of the users. The results of the fuzzy Delphi technique in this study also showed that none of the 62 indicators were observed in the financial reporting and are not currently disclosed. In other words, the existing financial reporting has not met the needs of stakeholders in disclosure of the business model indicators including social responsibility and accountability of the corporates. Accordingly, the proposed financial reporting model based on the concept of business model in this study, not only meets the needs of the stakeholders of the business unit, but can also play an important role in improving the content of the financial reportings.
 

کلیدواژه‌ها [English]

  • financial reporting
  • Information disclosure
  • Business model
  • Competitive Advantage
  • Stakeholders
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