واکاویی در علل ارتقای هژمونی فرهنگ اخلاق حرفه ای در حسابرسی براساس رویکرد مدل جامع تفسیری و ساختاری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری حسابداری، دانشکده حسابداری، واحد نور، دانشگاه آزاد اسلامی، مازندران، ایران.

2 دکتری اقتصاد مالی، مدیریت، واحد اراک، دانشگاه آزاد اسلامی، اراک، ایران.

چکیده

هدف پژوهش حاضر واکاویی محتوایی در علل ارتقای هژمونی فرهنگ اخلاق حرفه ای در حسابرسی براساس تحلیل مدل جامع تفسیری و ساختاری می باشد.
به منظور جمع‌آوری داده‌ها در بخش کیفی پژوهش به منظور انجام تحلیل‌های فراترکیب و دلفی جهت تدوین چک لیست‌های امتیازی، از ۱۶ نفر از متخصصان حسابداری و مدیریت مالی در سطح دانشگاهی که بر مبنای نمونه‌گیری هدفمند انتخاب شدند، استفاده گردید. سپس در بخش کمی پژوهش به منظور انجام تحلیل مدل جامع تفسیرگرایانه و ساختارمندانه از ۲۰ نفر از حسابداران رسمی و حسابرسان که دارای تجربه لازم بودند، استفاده شد. سپس به منظور رسیدن به حدکفایت نظری از تحلیل دلفی استفاده شد و مشخص گردید از مجموع 2۱ گزاره انتخاب شده، 4 گزاره حذف شود و مجموعا 17 گزاره برای علل زمینه ای ارتقای هژمونی فرهنگ اخلاق حرفه ای در حسابرسی وارد فاز تحلیل مدل جامع تفسیرگرایانه و ساختارمندانه (ISM) گردد.
یافته های این پژوهش منجر به کاهش شکاف نظریه ها و کاربردهای واقعی در حرفه حسابرسی و در عین حال از عمق شکاف انتظارات حسابرسی بین حسابرسان با ذینفعان به دلیل همگن‌سازی ارزش های متقابل اجتماعی با ارزش های حرفه ای، منجر گردیده است.
نتایج در این پژوهش نشان داد، گزاره تصویب برنامه، بودجه و پاداش برای حسابرسان موثرترین عامل ارتقای هژمونی فرهنگ اخلاق حرفه ای در حسابرسی و کم اثرترین گزاره ارتقای هژمونی فرهنگ اخلاق حرفه ای در حسابرسی، گزاره تقویت سطح یادگیری در کارکردهای حسابرسی از طریق گردش آزاد اطلاعات می باشد

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