خلاصة:
The Supreme Leader for the first time in the year 49 introduced the term 'resistance economy' into political and economic literature.
The goal of 'resistance economy' is to use internal capacities and resist sanctions with the emergence of minimum problems; therefore, to repel pressures, pass through difficulties, and reach national positive points, steadfastness and resistance are required. The realization of these policies is not only the responsibility of economists and country executives, but society can also have a role in this regard. The goal of this research is to determine the accounting functions in achieving the financial aspects of resistance economy policies. With attention to the 'theoretical framework,' factors affecting the research were extracted, and questions were designed to identify the functions and financial aspects of the resistance economy in the research. During two stages, a questionnaire was designed. The final questionnaire was validated by fourteen experts in the fields of accounting and economics, and the reliability of the research was verified through interviews in two stages by professors, and content validity was checked using the DelphI software. The results of the research showed that accounting, as a tool for increasing transparency, in service of stability and expansion of all facilities and resources in a resistance economy, was identified as a more significant indicator.
ملخص الجهاز:
Accounting Functions in the Financial Aspects of Resistance Economy Policies from the Perspective of Academic Experts Date of Receipt: 1397/07/19 Date of Acceptance: 1398/06/15 __________________________________________________ Seyed Mohammad Mehdi Shamsoddini * Saeed Farahani Fard** *** Yousef Taghipouriani Gilani **** Mahboubeh Bahrami Abstract The Supreme Leader introduced the term "resistance economy" into political and economic literature for the first time in 1389.
Research Questions Considering Figure 1 and taking into account the theoretical foundations, previous research, and the opinions of academic experts, the research questions are stated as follows, which will be answered according to the confirmation of the statements and based on the rank that each statement obtains: Is accounting, as a tool for planning and control, effective in realizing the financial aspects of the resistance economy policies?
In the present research, accounting functions include planning and control tool, language of business, accountability tool, transparency enhancement tool, policymaking tool and as a conceptual system; and the financial aspects of the resistance economy include activating all facilities and resources, updating market supervision methods, comprehensive reform and strengthening of the country's financial system, making the economy transparent and healthy, and saving in the country's public expenditures.
Table 4: Percentage of respondents to the confirmed questions in terms of function {Refer to the attached table file} The accountability of officials in implementing the resistance economy, and reporting and accounting as a tool for enhancing transparency in service of establishing and expanding social justice, has been selected by respondents as financial aspects of the resistance economy in the form of making the economy transparent and healthy.
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