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محرکهای پاسخگویی نهادهای عمومی غیردولتی ایران: تحلیل نهادی، ساختاری و هنجاری محیط گزارشگری | ||
| حسابداری دولتی | ||
| مقاله 9، دوره 12، شماره 2 - شماره پیاپی 25، خرداد 1405، صفحه 189-208 اصل مقاله (475.31 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2026.76213.1839 | ||
| نویسندگان | ||
| محمد دباغی1؛ سید رسول معصومی* 2؛ علی ذبیحی3 | ||
| 1گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران. | ||
| 2گروه حسابداری، واحد جویبار، دانشگاه آزاد اسلامی، جویبار، ایران | ||
| 3گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران | ||
| چکیده | ||
| موضوع و هدف مقاله: شناسایی عوامل پیشبرنده در محیط گزارشگری واحدهای عمومی غیردولتی، ضمن بهبود چشمانداز ذینفعان، شرایط را برای ایفای پاسخگویی دربارة خدمات عمومی و تأمین منافع عمومی فراهم میکند و در غایت به گسترش اعتماد عمومی میانجامد. پژوهش حاضر با بررسی عمیق محیط گزارشگری، به دنبال شناسایی عوامل تسهیلکنندة پاسخگویی عمومی در راستای اهداف گزارشگری مالی است. روش پژوهش: این پژوهش از نظر هدف، کاربردی، از منظر ماهیت، توصیفی-تحلیلی و با رویکرد اسنادی انجام گردید. مجموعه دادههای اسنادی مطابق با پروتکل «موارد ترجیحی برای گزارش مقالات مروری نظاممند و فراتحلیلها» از سه پایگاه اطلاعات علمی ایران، پایگاه مرکز اطلاعات علمی جهاد دانشگاهی و وب آو ساینس گردآوری شد. بر اساس جستجوهای انجامشده، ۸۹ سند پژوهشی طی دوره زمانی ۱۹۹۷ تا ۲۰۲۴ انتخاب و سپس با روش تحلیل موضوعی مورد تحلیل قرار گرفت. یافتههای پژوهش: محرکهای پاسخگویی در قالب هشت مقولة اصلی شناسایی گردید و شامل استانداردسازی و شفافیت اطلاعاتی، اصلاحات ساختاری در نظام گزارشگری مالی، فشارهای ناشی از تنگناهای مالی عمومی، تقویت فرهنگ پاسخگویی، حاکمیت شرکتی و مدیریت سازمانی، رعایت قانون و الزامات مقرراتی، نگرش سیستمی به پاسخگویی و نقشآفرینی نهادهای حاکمیتی و تخصصی را دربر میگیرد. نتیجهگیری، اصالت و افزوده آن به دانش: مطالعه حاضر با بکارگیری دیدگاهی جامع و میانرشتهای و ارائه بینشی عمیقی و کاربست استنتاجات نهادی، به این نتیجه رسید که پاسخگویی پایدار در این واحدها برآیند همزمان محرکهای نهادی، ساختاری و هنجاری است و هنگامی محقق میشود که سازوکارهای گزارشگری، الزامات حرفهای و انتظارهای اجتماعی در یک چارچوب منسجم و همافزا استقرار یابد. | ||
| کلیدواژهها | ||
| پاسخگویی عمومی؛ تحلیل موضوعی؛ محیط گزارشگری؛ مؤسسهها و نهادهای عمومی غیردولتی | ||
| عنوان مقاله [English] | ||
| The Drivers of Accountability in Iranian Public Non-Governmental Entities: An Institutional, Structural, and Normative Analysis of the Reporting Environment | ||
| نویسندگان [English] | ||
| Mohammad Dabbaghi1؛ Seyyed Rasool Masoumi2؛ Ali Zabihi3 | ||
| 1Department of Accounting, Sar.C., Islamic Azad University, Sari, Iran | ||
| 2Department of Accounting, Jo.C., Islamic Azad University, Joybar, Iran | ||
| 3Department of Accounting, Sar.C., Islamic Azad University, Sari, Iran | ||
| چکیده [English] | ||
| Subject and purpose of the article: Identifying the drivers within the reporting environment of public non-governmental entities , while improving stakeholders’ perspectives, facilitates the fulfillment of accountability regarding the provision of public services and the protection of the public interest, and ultimately leads to strengthening public trust. By examination of their reporting environment, this study seeks to identify the factors that facilitate public accountability in line with their financial reporting objectives. Research method: The study is applied in purpose and descriptive-analytical in design, relying on a documentary approach. Documentary evidence gathered as per the PRISMA protocol from three databases—Iran Treasure of Scientific and Technical Information, the Iranian ACECR Scientific Information Database, and Web of Science—and was subsequently subjected to thematic analysis. A total of 89 documents published between 1997 and 2024 were analyzed. Research findings: The drivers of accountability were identified in eight main categories, comprising standardization and informational transparency, structural reforms in the financial reporting system, pressures arising from public fiscal constraints, an accountability culture, corporate governance and organizational management, compliance with regulatory requirements, a systemic approach to accountability, and the role of governing and expert oversight bodies. Conclusion, originality, and contribution to knowledge: By adopting a comprehensive and interdisciplinary perspective and offering deep institutional insights, this study concludes that sustainable accountability in these entities results from the simultaneous interplay of institutional, structural, and normative drivers and is realized when reporting mechanisms, professional requirements, and social expectations are aligned within a coherent and mutually reinforcing framework. | ||
| کلیدواژهها [English] | ||
| Public Accountability, Public Non-Governmental Entities, Reporting Environment, Thematic Analysis | ||
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آمار تعداد مشاهده مقاله: 112 تعداد دریافت فایل اصل مقاله: 71 |
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