چارچوب بازنمایی رویکرد شهروند–سهامدار در گزارشگری مالی و بررسی نقش آن در مطلوبیت اقناع اطلاعاتی ذینفعان
کلمات کلیدی:
گزارشگری شهروند-سهامدار, اقناع ذینفعان, تقارنپذیری اطلاعاتچکیده
هدف: هدف پژوهش حاضر ارائه چارچوبی مفهومی برای گزارشگری مالی مبتنی بر رویکرد شهروند–سهامدار و بررسی تأثیر آن بر مطلوبیت اقناع اطلاعاتی ذینفعان در شرکتهای بازار سرمایه است. روششناسی: این پژوهش با رویکرد روششناسی ترکیبی انجام شد. در بخش کیفی، از تحلیل مضمون مبتنی بر الگوی آترید-استرلینگ و براون و کلارک با استفاده از 12 مصاحبه عمیق و نیمهساختاریافته با خبرگان حوزه حسابداری و بازار سرمایه استفاده گردید. فرآیند کدگذاری طی سه مرحله باز، محوری و انتخابی انجام شد که منجر به استخراج مضامین پایه، سازماندهنده و فراگیر گردید. پایایی ابعاد شناساییشده از طریق تحلیل دلفی و سنجش معیار میانگین و ضریب توافق بررسی شد. در بخش کمّی، برای آزمون فرضیه پژوهش از روش حداقل مربعات جزئی (PLS) بهره گرفته شد. دادههای کمّی از طریق پرسشنامه محققساخته برای سنجش گزارشگری شهروند–سهامدار و پرسشنامه استاندارد مطلوبیت اقناع اطلاعاتی ذینفعان جمعآوری شد و روایی و پایایی مدل اندازهگیری با استفاده از بارهای عاملی، آلفای کرونباخ، پایایی ترکیبی و روایی همگرا ارزیابی گردید. یافتهها: نتایج تحلیل کیفی منجر به شناسایی مجموعهای از مضامین چندسطحی شامل مضامین پایه، سازماندهنده و فراگیر در قالب یک چارچوب نظری منسجم برای گزارشگری شهروند–سهامدار شد. در بخش کمّی، نتایج مدل ساختاری نشان داد که کاربست رویکرد شهروند–سهامدار در گزارشگری مالی تأثیر مثبت و معناداری بر مطلوبیت اقناع اطلاعاتی ذینفعان دارد. یافتهها حاکی از آن است که افشای اطلاعات مبتنی بر مسئولیت اجتماعی، کارکردهای منابع انسانی و ساختارهای عملیاتی شرکت، موجب افزایش اعتمادپذیری، کاهش عدم تقارن اطلاعاتی و تقویت اقناع روانشناختی، ابزاری و ساختاری ذینفعان میشود. نتیجهگیری: پژوهش نشان داد که گذار از گزارشگری سنتی به گزارشگری مبتنی بر شهروند–سهامدار میتواند سازوکاری مؤثر برای ارتقای مشروعیت سازمانی، افزایش کیفیت تعامل شرکت با ذینفعان و تقویت قابلیت اقناع اطلاعاتی در بازار سرمایه باشد و به عنوان الگوی نوین افشا در محیطهای رقابتی مالی مطرح گردد.
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حق نشر 2025 Leyla Seydabadi, Maryam Shahri, Monir Jafaei Rahni, Mohamadreza Abdoli (Author)

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