عوامل موثر بر کیفیت گزارشگری یکپارچه مالی و کنترل داخلی شرکتهای فعال در بورس اوراق بهادر تهران | ||
| چشم انداز مدیریت مالی | ||
| دوره 14، شماره 47، 1403، صفحه 35-58 اصل مقاله (839.67 K) | ||
| نوع مقاله: علمی - پژوهشی | ||
| شناسه دیجیتال (DOI): 10.48308/jfmp.2024.105028 | ||
| نویسندگان | ||
| نبی امیدی* 1؛ هادی مفتاحی2 | ||
| 1دانشیار، گروه مدیریت، دانشگاه پیام نور، تهران، ایران | ||
| 2استادیار، گروه مدیریت، دانشگاه پیام نور، تهران، ایران | ||
| چکیده | ||
| هدف: چارچوبهای گزارشگری سنتی، صرفا بر روی اطلاعات مالی تاریخی تمرکز دارند به همین دلیل برای گزارشگری نهادهای عمومی امروزی با ساختارهای مدرن و چند بعدی مناسب نیستند. گزارشگری یکپارچه، تمام اطلاعات مربوط به استراتژی سازمان، ریسکها، فرآیندهای نظارت، تأثیرات اجتماعی و محیطی و نتایج مالی را تلفیق میکند و در نهایت منجر به ایجاد یک مجموعه منسجم در عین سادگی و شفافیت میگردد. سازمان بورساوراق بهادار تهران شیوه گزارشگری یکپارچه را پذیرفته، اما الزامی به اجرای آن برای شرکتهای بورسی تعیین نکرده است. هدف از انجام این پژوهش شناسایی و تدوین عوامل موثر بر کیفیت این نوع از گزارشگری برای شرکتهای فعال در بورس اوراق بهادار تهران باتوجه به اهمیت و جایگاه گزارشگری یکپارچه مالی و کنترل داخلی بر تصمیمگیری ذینفعان است. روش: این پژوهش کمی و ماهیت و هدف آن کاربردی و ازنظر گردآوری دادهها نیز پیمایشی میباشد. برای تحلیل دادهها از نرمافزار SPSS و از نرمافزار LISREL برای تحلیل عاملی (از نوع اکتشافی) استفاده شد. جامعة آماری تحقیق شامل 280 نفر از اعضای هیئت علمی و اساتید مدیریت مالی و حسابداری دانشگاههای تهران، کارشناسان بورس اوراق بهادار و نهادهای مالی و حسابرسی مستقر در استان تهران و مدیران مالی و حسابدرای شرکتهای بورس اوراق بهادار تهران بودند که ایمیل و راه ارتباطی با آنها برای ارسال پرسشنامه از طریق سایت های رسمی ذیربط مشخص گردیده بود. بر اساس فرمول کوکران حداقل نمونه 162 نفر تعیین گردید و ازآنجاکه امکان داشت تمام پرسشنامههای ارسالی دریافت نگردد، 183 پرسشنامه ارسال گردید. ازآنجاکه اساسیترین کاربرد تحلیل عاملی، کاهش تعداد متغیرها به عوامل محدودتری است که معمولاً بهصورت غیرمستقیم در متغیر اصلی مؤثرند؛ بنابراین، در این تحقیق نیز برای تجزیه و تحلیل دادهها و کاهش تعداد متغیرها از این روش استفاده شده است. یافتهها: از مجموع نمونة انتخابشده، تعداد 168 نفر به پرسشنامهها بهصورت کامل پاسخ دادند که در تحلیل دادههای پژوهشی مورد استفاده قرار گرفت، بر این اساس نتایج به دست آمده از پرسشنامهها، 41 متغیر شناسایی شد که بعد از بررسی بیشتر و مشورت با نخبگان، 11 متغیر بهنوعی جزئی از سایر متغیرها بهشمار میرفت؛ لذا در شمولیت آن متغیر قرار گرفتند. بنابراین30 متغیر بهعنوان عوامل موثر بر کیفیت گزارشگری یکپارچه مالی و کنترل داخلی شرکتهای بورسی شناسایی شد. پس از به کار بردن تحلیل عاملی، برای تعیین تعداد عوامل از روش کیسر استفاده شد. نتیجهگیری: عوامل مدیریتی با مجموع بار عاملی 6.039؛ عوامل قانونی و حقوقی با مجموع بار عاملی 3.127؛ عوامل سازمانی و راهبردی با مجموع بار عاملی 3.038؛ عوامل فرهنگی و اجتماعی با مجموع بارعاملی 2.961 و عوامل مربوط به ساختار بازار با مجموع بارعاملی 2.415 به ترتیب بهعنوان مهمترین عوامل موثر بر کیفیت گزارشگری یکپارچه مالی و کنترل داخلی شرکتهای بورسی در ایران شناسایی شدند. | ||
| کلیدواژهها | ||
| بورس؛ کنترل داخلی؛ کیفیت گزارشگری؛ گزارشگری یکپارچه مالی | ||
| عنوان مقاله [English] | ||
| Factors Affecting the Quality of Integrated Financial Reporting and Internal Control of Active Companies on the Tehran Stock Exchange | ||
| نویسندگان [English] | ||
| Nabi Omidi1؛ Hadi Meftahi2 | ||
| 1Associate Prof., Department of Management, Payame Noor University (PNU), Tehran, Iran. | ||
| 2Assistant Prof., Department of Management, Payame Noor University (PNU), Tehran, Iran | ||
| چکیده [English] | ||
| Objective: Traditional reporting frameworks typically focus solely on historical financial information, which is one of the main reasons they are considered unsuitable for reporting on today’s public institutions that operate with modern and multidimensional structures. Integrated reporting, by contrast, provides a comprehensive approach by combining all pertinent information related to an organization’s strategy, various risks, monitoring processes, social and environmental impacts, and financial results. This ultimately leads to the creation of a coherent set of reports characterized by simplicity and transparency. The Tehran Stock Exchange and Securities Organization has adopted the integrated reporting method; however, it has not yet mandated its implementation as a compulsory requirement for listed companies. The primary objective of this research is to identify and formulate the factors that significantly impact the quality of integrated financial reporting for companies actively trading on the Tehran Stock Exchange, taking into account the critical importance of this reporting method in influencing stakeholder decision-making processes. Methods: This research is designed as a quantitative study that is applied in nature and conducted in the form of a survey with respect to data collection. SPSS software was utilized to conduct detailed data analysis, while LISREL software was specifically employed for the purpose of performing factor analysis, which is of an exploratory nature. The research population consisted of 280 faculty members and professors specializing in financial management and accounting from Tehran universities, as well as stock exchange experts, professionals from financial and auditing institutions located in Tehran Province, and financial managers and accountants working for companies listed on the Tehran Stock Exchange. Using Cochran’s formula, a minimum sample size of 162 individuals was determined; however, to account for the possibility that not all distributed questionnaires would be returned, a total of 183 questionnaires were distributed. The fundamental aim of using factor analysis in this research is to condense the number of variables into a more limited set of underlying factors that indirectly influence the main variable under study. Consequently, this analytical method has been utilized to systematically analyze the collected data and effectively reduce the number of variables. Conclusion: From the selected sample group, 168 individuals ultimately responded to the distributed questionnaires, and their responses were comprehensively analyzed as part of the research data. Based on extensive studies conducted in relation to the research topic, in addition to results derived from other related research, scholarly articles, projects, and the findings from the administered questionnaire, a total of 41 initial variables were identified. Following further in-depth investigation and consultations with subject matter experts, 11 additional variables were identified and incorporated, resulting in a final set of 30 variables deemed to be effective factors influencing the quality of integrated financial reporting and internal control among listed companies. After conducting factor analysis, the Kaiser criterion was applied to determine the appropriate number of factors. According to this criterion, five factors with characteristic values greater than 1 were deemed extractable. These factors collectively explained 91.4% of the total variance in the variables. Results: Management factors, with a total factor load of 6.039; legal and regulatory factors, with a total factor load of 3.127; organizational and strategic factors, with a total factor load of 3.038; cultural and social factors, with a total factor of 2.961; and factors related to market structure, with a total factor load of 2.415, were respectively identified as the most significant factors. | ||
| کلیدواژهها [English] | ||
| Exchange, Integrated Financial Reporting, Internal Control, Reporting Quality | ||
| مراجع | ||
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