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مدل مفهومی نهادینه سازی حسابرسی اجتماعی در سازمانهای بخش عمومی: از شفافیت و پاسخگویی تا پایداری اجتماعی و محیطی | ||
| حسابداری دولتی | ||
| مقاله 8، دوره 12، شماره 2 - شماره پیاپی 25، خرداد 1405، صفحه 167-188 اصل مقاله (531.96 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.75475.1829 | ||
| نویسندگان | ||
| جواد علی پور1؛ رضا غلامی جمکرانی* 2؛ سید عباس برهانی3؛ زهره حاجیها4 | ||
| 1گروه حسابداری ءواحد قمءدانشگاه ازاد اسلامیءقمءایران | ||
| 2دانشیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران | ||
| 3گروه حسابداریءواحد قمءدانشکاه ازاد اسلامیءقمءایران | ||
| 4گروه حسابداریءواحد تهران جنوبءدتنشگاه ازاد اسلامی ءتهران ء ایران | ||
| چکیده | ||
| در عصر جدید حکمرانی عمومی، پاسخگویی اجتماعی و شفافیت اطلاعات عملکرد، از ارکان کلیدی مشروعیت و کارآمدی سازمانهای بخش عمومی به شمار میروند. هدف این پژوهش ارائه مدل حسابرسی اجتماعی در سازمانهای بخش عمومی می باشد. روش پژوهش از نوع کیفی و مبتنی بر رویکرد دادهبنیاد با استفاده از مدل نظاممند اشتراوس و کوربین است. مشارکت کنندگان رویکرد کیفی شامل خبرگان در حوزه حسابداری و حسابرسی بخش عمومی هستند که شامل خبرگان دانشگاهی (6 نفر)، مدیران و حسابرسان بخش عمومی (6 نفر) و نمایندگان نهادهای سیاستگذار و تدوینگر استاندارد (3 نفر) می باشند که مصاحبه با آنان تا حد اشباع نظری داده ها، ادامه داشت. جهت تجزیه و تحلیل داده ها از روش داده بنیاد نظاممند استفاده شد. نتایج پژوهش منجر به شناسایی شش بُعد کلیدی نهادینهسازی حسابرسی اجتماعی شامل: شفافیت و پاسخگویی، مشارکت اجتماعی، عدالت و انصاف اجتماعی، پایداری اجتماعی و محیطی، اثربخشی و کارایی خدمات عمومی و صداقت و سلامت اداری گردید. همچنین، شرایط علّی، زمینهای و مداخلهگر، راهبردها و پیامدهای مرتبط با استقرار این نظام تبیین شد. نتایج نشان داد که تحقق حسابرسی اجتماعی در بخش عمومی مستلزم چارچوبهای قانونی شفاف، زیرساختهای اطلاعاتی و فناورانه پیشرفته، فرهنگ سازمانی پاسخگو و اراده سیاسی برای شفافسازی عملکرد است. مدل ارائهشده میتواند بهعنوان مبنای سیاستگذاری و طراحی سازوکارهای اجرایی برای ارتقای حکمرانی شفاف، پاسخگو و پایدار در بخش عمومی مورد استفاده قرار گیرد. | ||
| کلیدواژهها | ||
| حسابرسی اجتماعی؛ گزارشگری پایداری؛ سازمانهای بخش عمومی | ||
| عنوان مقاله [English] | ||
| A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability | ||
| نویسندگان [English] | ||
| javad alipour1؛ Reza Gholami-Jamkarani2؛ Seyyed Abbas Borhani3؛ Zohreh Hajiha4 | ||
| 1Department of Acoountingء Q0ء C ءIalamic Azad Universityء Qomء Iran | ||
| 2Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran | ||
| 3Department of Acoounting ءQ0ءCء Islamic Azad UniversityءQomءIran | ||
| 4Department of Acoountingء ST.C.ء Islamic Azad University ءTehranء Iran | ||
| چکیده [English] | ||
| In the contemporary era of public governance, social accountability and transparency in performance information are considered fundamental pillars for the legitimacy and effectiveness of public sector organizations. This study aims to present a conceptual model of social auditing in public sector organizations. The research adopts a qualitative design based on the grounded theory approach, employing the systematic model proposed by Strauss and Corbin. The qualitative phase involved 15 experts in the field of public sector accounting and auditing, comprising academic scholars (6), senior managers and public sector auditors (6), and representatives of policy-making and standard-setting bodies (3). Interviews were conducted until theoretical saturation was reached. Data analysis followed the systematic grounded theory procedure. The findings identified six key dimensions of institutionalizing social auditing: transparency and accountability, social participation, social justice and equity, social and environmental sustainability, effectiveness and efficiency of public services, and integrity and administrative ethics. In addition, the study elaborated on the causal, contextual, and intervening conditions, as well as strategies and outcomes associated with the implementation of this system. The results indicate that achieving effective social auditing in the public sector requires transparent legal frameworks, advanced information and technological infrastructures, a responsive organizational culture, and political will to enhance performance transparency. The proposed model offers a foundation for policymaking and designing operational mechanisms to advance transparent, accountable, and sustainable governance in the public sector. | ||
| کلیدواژهها [English] | ||
| Social auditing, sustainability reporting, public sector organizations | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 169 تعداد دریافت فایل اصل مقاله: 123 |
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