چکیده:
ﻓﺮآﻳﻨﺪ ﺗﻬﻴﻪ و ﺑﻜﺎرﮔﻴﺮی اﻃﻼﻋﺎت ﻣﺎﻟﻲ را ﻣﻲ ﺗﻮان ﺷﺎﻣﻞ ﻣﺮاﺣﻞ ﺗﻬﻴﻪ ﮔﺰارش ﻫـﺎیﻣﺎﻟﻲ، اﻋﺘﺒﺎردﻫﻲ ﺑﻪ آﻧﻬﺎ و ﺗﺠﺰﻳﻪ و ﺗﺤﻠﻴﻞ ﮔﺰارﺷﻬﺎ ﺟﻬﺖ ﺗﺼﻤﻴﻢ ﮔﻴﺮی داﻧﺴﺖ. ﻧﻈﺮ ﺑـﻪاﻳﻨﻜﻪ اﻏﻠﺐ ﻓﺮﺻﺖ ﺑﺮای ﺗﺼﻤﻴﻢ ﮔﻴﺮی اﻧﺪک ﺑﻮده و ﻛﺴﺐ اﻃﻼﻋـﺎت ﺑـﻪ ﻣﻮﻗـﻊ ﺟﻬـﺖﺗﺼﻤﻴﻢ ﮔﻴﺮی ﻫﺎ، ﻧﻘﺶ ﻣﻬﻤﻲ را در ﻛﺴﺐ ﻧﺘﺎﻳﺞ ﺑﻬﺘﺮاﻳﻔﺎ ﻣﻲ ﻛﻨـﺪ، ﮔﺰارﺷـﮕﺮی ﺗﺠـﺎریارﺗﻘﺎء ﻳﺎﻓﺘﻪ اﻃﻼﻋﺎت را ﺑﺎ ﻧﮕﺎه ﺑﻪ آﻳﻨﺪه و ﺑﺮ ﻣﺒﻨﺎی ارزش ﺑﺎزار ﺗﺠﺰﻳﻪ و ﺗﺤﻠﻴﻞ ﻛـﺮده وﺑﺎ ﻧﮕﺮش ﻣﺎﻟﻲ و ﻏﻴﺮ ﻣﺎﻟﻲ، ﺑﺎ ﻛﺎﻫﺶ در زﻣﺎن و ﻫﺰﻳﻨﻪ ﺗﻬﻴﻪ اﻃﻼﻋـﺎت و اﻳﺠـﺎد ﺷـﻔﺎﻓﻴﺖﺑﻴﺸﺘﺮ در ﮔﺰارﺷﮕﺮی ﺗﺠﺎری ﺑﻪ ﺗﺼﻤﻴﻢ ﮔﻴﺮی اﺳﺘﻔﺎده ﻛﻨﻨﺪﮔﺎن ﻛﻤﻚ ﻣﻲ ﻛﻨـﺪ. ﺑـﺮ اﻳـﻦاﺳﺎس، ﻓﺮﺿﻴﺎت اﺻﻠﻲ ﺗﺤﻘﻴﻖ ﺣﺎﺿﺮ ﻳﻌﻨﻲ ﻋـﺪم ﺷـﻨﺎﺧﺖ ﻛـﺎﻓﻲ از ﻣـﺪل ﮔﺰارﺷـﮕﺮیﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ و اﺛﺮﺑﺨﺸﻲ ﺑﻴﺸﺘﺮ آن در ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺪل ﮔﺰارﺷـﮕﺮی ﻣـﻮرد اﺳـﺘﻔﺎده1. Enhanced Business Reporting * اﺳﺘﺎدﻳﺎر داﻧﺸﮕﺎه آزاد اﺳﻼﻣﻲ، واﺣﺪ ﻛﺮج، ﻧﻮﻳﺴﻨﺪه اﺻﻠﻲ و ﻣﺴﺌﻮل ﻣﻜﺎﺗﺒﺎت. ** ﻛﺎرﺷﻨﺎس ارﺷﺪ ﺣﺴﺎﺑﺪاری671 ............................................................................... ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﻲ و ﺣﺴﺎﺑﺮﺳﻲﻛﻨﻮﻧﻲ ﺗﺒﻴﻴﻦ ﺷﺪه اﺳﺖ. در اﻳﻨﺠﺎ و ﺑﺎ روﻳﻜﺮدی ﻗﻴﺎﺳﻲ ﺑﺎ ﺑﺮرﺳﻲ ﻣﺒﺎﻧﻲ ﻧﻈﺮی، ﻓﺮﺿﻴﻪ ﻫﺎﺷﻜﻞ ﮔﺮﻓﺘﻪ و ﺳﭙﺲ ﺑﺎ ﻧﮕﺮﺷﻲ اﺳﺘﻘﺮاﻳﻲ ﺿﻤﻦ ﺟﻤﻊ آوری اﻃﻼﻋﺎت از ﻃﺮﻳﻖ ﭘﺮﺳﺸﻨﺎﻣﻪو ﺗﺠﺰﻳﻪ و ﺗﺤﻠﻴﻞ آﻣﺎری داده ﻫﺎ، ﻓﺮﺿﻴﻪ ﻫﺎ ﻣﻮرد آزﻣﻮن ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ. ﺑﺮای ﺗﺤﻠﻴـﻞ آﻣﺎری داده ﻫﺎ ﻛﻪ در ﻗﺎﻟﺐ ﻣﻘﻴﺎس ﭘﻨﺞ رﺗﺒﻪ ای ﻟﻴﻜﺮت ﺟﻤﻊ آوری ﺷﺪه اﻧﺪ، از آزﻣﻮن Tاﺳﺘﻴﻮدﻧﺖ در ﺳﻄﺢ اﻃﻤﻴﻨﺎن 59% اﺳﺘﻔﺎده ﺷﺪه ﻛﻪ ﻧﺘﺎﻳﺞ ﺣﺎﺻﻞ ﻧﺸﺎن ﻣـﻲ دﻫـﺪ ﻋـﺪمﺷﻨﺎﺧﺖ ﺟﺎﻣﻌﻪ ﺣﺴﺎﺑﺪاری از ﻣﺪل ﮔﺰارﺷﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ ﺑﺎﻋﺚ ﻋﺪم ﺑﻜﺎرﮔﻴﺮیاﻳﻦ ﻣﺪل ﮔﺮدﻳﺪه و از دﻳﺪﮔﺎه ﻧﻈﺮی ﺑﻪ ﻧﻈﺮ ﻣﻲ رﺳﺪ ﻣـﺪل ﮔﺰارﺷـﮕﺮی ﺗﺠـﺎری ارﺗﻘـﺎءﻳﺎﻓﺘﻪ در ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺪل ﮔﺰارﺷﮕﺮی ﻣﻮرد اﺳﺘﻔﺎده ﻛﻨﻮﻧﻲ ﻣﻲ ﺗﻮاﻧﺪ ﺑـﻪ اﺳـﺘﻔﺎده ﻛﻨﻨـﺪﮔﺎن ﺟﻬﺖ اﺗﺨﺎذ ﺗﺼﻤﻴﻤﺎت اﻗﺘﺼﺎدی ﻛﻤﻚ ﺑﻴﺸﺘﺮی ﻧﻤﺎﻳﺪ.
Having little time and opportunity for decision-making and considering the significant role of timely information in decision-making and the necessity of nonfinancial key information for achieving the economic firm value, an improved framework for commercial reporting of information can help the users in decision-making; and this help and assistance is achieved through a forward look at the future, valuating based on the market value and with a financial and nonfinancial view, decreasing the time and cost of gathering and providing information, and improving clearness and transparency in commercial reporting. The present research is to study, based on this same aim, and examines the main theories of this research, that is lacking sufficient recognition of improved commercial reporting model, and having more effectiveness compared to the currently used model. The research method is comparative-inductive. As a matter of fact, by examining the theoretical base and fundamentals, the theories are formed (comparative method), and then by gathering and collecting the information through questionnaire and statistical analysis of data, the theories are tested (inductive method). For the statistical analysis which has been mentioned in form of Lickert five-order scale, the Student T-test is applied in the 95 percent confidence level. The obtained results show that “the accounting society’s lack of recognition of the reporting model (EBR) has resulted in applying this model, and the (EBR) reporting model can better help the users in making economic decisions compared to the currently used reporting model.”
خلاصه ماشینی:
ﭘﮋوﻫﺸﻨﺎﻣﻪ ﺣﺴﺎﺑﺪاری ﻣﺎﻟﻲ و ﺣﺴﺎﺑﺮﺳﻲ ﮔﺰارﺷﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ در ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺪل ﮔﺰارﺷﮕﺮی ﻣـﻮرد اﺳـﺘﻔﺎده ﻛﻨـﻮﻧﻲ از ﻧﻈﺮ زﻣﺎن اراﺋﻪ اﻃﻼﻋﺎت ﺟﻬﺖ ﺗﺼﻤﻴﻢ ﮔﻴﺮی ﺷﺮاﻳﻂ ﺑﻬﺘﺮی را ﻓﺮاﻫﻢ ﻣﻲ ﻛﻨﺪ".
391 ﻓﺮض ﺻﻔﺮ و ﻓﺮض ﻣﻘﺎﺑﻞ ﺑﻪ ﺻﻮرت زﻳﺮ ﺑﻴﺎن ﻣﻲ ﺷﻮد: ﻣﺪل ﮔﺰارﺷﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ در ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣـﺪل ﮔﺰارﺷـﮕﺮی ﻣـﻮرد : 0⎧H0 : μ ≤ 3 ⎧H ⎪ ⎪ اﺳﺘﻔﺎده ﻛﻨﻮﻧﻲ از ﺷﻔﺎﻓﻴﺖ و ﺟﺎﻣﻌﻴـﺖ ﺑﻴﺸـﺘﺮی در اراﺋـﻪ اﻃﻼﻋـﺎت ﺟﻬـﺖ ⎨≡ ⎨ : ⎪H : μ > 3 ⎪H ﺗﺼﻤﻴﻢ ﮔﻴﺮی ﺑﺮﺧﻮردار ﻧﻤﻲ ﺑﺎﺷﺪ.
در ارﺗﺒﺎط ﺑﺎ ﻓﺮﺿﻴﻪ ﻓﺮﻋﻲ 2-1، ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﻳﻨﻜﻪ ﻣﻘﺪار اﺣﺘﻤﺎل )ﺳﻄﺢ ﻣﻌﻨـﻲ داری( Fﺟﺪول ﺗﺤﻠﻴﻞ وارﻳﺎﻧﺲ ﺑﺮاﺑﺮ ﺑﺎ 000/0 اﺳﺖ ﻛﻪ ﻛﻤﺘﺮ از 50/0 ﻣﻲ ﺑﺎﺷـﺪ، ﺑﻨـﺎﺑﺮاﻳﻦ در ﻣﻮرد دﻟﻴﻞ ﻋﺪم ﺑﻜﺎرﮔﻴﺮی ﻣـﺪل ﮔﺰارﺷـﮕﺮی ﺗﺠـﺎری ارﺗﻘـﺎء ﻳﺎﻓﺘـﻪ ﺑـﻪ ﻋﻠـﺖ اﺑﻬـﺎم در ﺑﺮرﺳﻲ ﻣﺪل ﮔﺰارﺷﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ ) (EBRﺟﻬﺖ ﺗﺼﻤﻴﻢﮔﻴﺮی...
ﻓﺮﺿﻴﻪ ﻓﺮﻋﻲ ﺷﻤﺎره 1-2: ﻣﺪل ﮔﺰارﺷﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ در ﻣﻘﺎﻳﺴـﻪ ﺑـﺎ ﻣـﺪل ﮔﺰارﺷﮕﺮی ﻣﻮرد اﺳﺘﻔﺎده ﻛﻨﻮﻧﻲ از ﻧﻈﺮ زﻣﺎن اراﺋﻪ اﻃﻼﻋﺎت ﺟﻬﺖ ﺗﺼﻤﻴﻢ ﮔﻴﺮی ﺷﺮاﻳﻂ ﺑﻬﺘﺮی را ﻓﺮاﻫﻢ ﻣﻲ ﻛﻨﺪ.
ﻧﺘﺎﻳﺞ ﺑﺪﺳﺖ آﻣﺪه از ﭘﺮﺳﺸﻨﺎﻣﻪ ﻧﺸﺎن ﻣﻲ دﻫﺪ ﻛـﻪ "ﻣـﺪل ﮔﺰارﺷـﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ در ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺪل ﮔﺰارﺷﮕﺮی ﻣﻮرد اﺳﺘﻔﺎده ﻛﻨﻮﻧﻲ از ﻧﻈﺮ زﻣﺎن اراﺋـﻪ اﻃﻼﻋﺎت ﺟﻬﺖ ﺗﺼﻤﻴﻢ ﮔﻴﺮی ﺷﺮاﻳﻂ ﺑﻬﺘﺮی را ﻓﺮاﻫﻢ ﻣﻲ ﻛﻨﺪ".
ﺑﺮرﺳﻲ ﻓﺮﺿﻴﻪ ﻫﺎی ﻓﺮﻋﻲ 1-2 اﻟﻲ 3-2 ﻧﺸﺎن دﻫﻨﺪه آن اﺳﺖ ﻛﻪ ﻣـﺪل ﮔﺰارﺷـﮕﺮی ﺗﺠﺎری ارﺗﻘﺎء ﻳﺎﻓﺘﻪ در ﻣﻘﺎﻳﺴﻪ ﺑﺎ ﻣﺪل ﮔﺰارﺷﮕﺮی ﻣﻮرد اﺳﺘﻔﺎده ﻛﻨﻮﻧﻲ ﺑﻪ ﺗﺼﻤﻴﻢ ﮔﻴـﺮی اﺳﺘﻔﺎده ﻛﻨﻨﺪﮔﺎن ﻛﻤﻚ ﺑﻴﺸﺘﺮی ﻣﻲ ﻛﻨﺪ ﻛﻪ ﺑﺮ اﻳﻦ اﺳﺎس ﻣﻲ ﺗﻮان ﻓﺮﺿﻴﻪ اﺻﻠﻲ ﺷﻤﺎره2 اﻳﻦ ﺗﺤﻘﻴﻖ را ﻧﻴﺰ ﭘﺬﻳﺮﻓﺖ.