ORIGINAL_ARTICLE
حسابداری سبز: ارائه الگویی برای افشاء زیستمحیطی
مقدمه: شرکتها و صنایعی که فعالیتهای آنها دارای آثار گسترده محیطی، اجتماعی و اقتصادی است، با چالش جدی در زمینه انتشار اطلاعات در مورد فعالیتهای زیستمحیطی خود روبهرو هستند. هدف این پژوهش شناسایی متغیرهای تأثیرگذار بر افشاء زیستمحیطی و ارائه الگویی برای افشاء آن است. روش پژوهش: پژوهش حاضر از نظر هدف، کاربردی و بر اساس چگونگی جمعآوری دادهها و از جنبه روش انجام آن، پژوهشی توصیفی-تحلیلی از نوع تحلیل محتوا است. جامعه آماری پژوهش را کلیه خبرگان و متخصصان صاحبنظر در زمینه حسابداری سبز و حسابداری زیستمحیطی تشکیل میدهد. نمونه آماری پژوهش، شامل 29 نفر از این خبرگان (کارشناسان زیستمحیطی و اعضای با تجربه جامعه حسابداران رسمی ایران در این زمینه) میشود. بهمنظور جمعآوری و تحلیل دیدگاهها و نظرات خبرگان از روش دلفی فازی و فن ماتریس زوجی دلفی فازی و نرمافزار Expert choice نسخه 11 استفاده شده است. یافتهها: متغیرهای اصلی تأثیرگذار بر افشاء زیستمحیطی شناسایی شده در این پژوهش عبارت است از: اقدامات پیشگیرانه، اقدامات جبرانی و اقدامات مدیریتی. اقدامات پیشگیرانه شامل پیشگیری از آلودگی هوا، اقدامات حفاظت از محیطزیست و الگوهای مصرف انرژی؛ اقدامات جبرانی شامل اقدامات جبران خسارت و اقدامات کاهنده خسارت؛ و اقدامات مدیریتی شامل اقدامات مشارکت در فعالیتهای اجتماعی، کسب گواهینامهها و افتخارات و تحقیق و توسعه است. نتیجهگیری: متغیرهای تأثیرگذار بر افشاء زیستمحیطی به فراخور کمی و کیفیبودن و نیز سطح اهمیت آن در صورتهای مالی و یا یادداشتهای همراه صورتهای مالی قابلیت افشاء خواهد داشت. شناسایی درآمدها و هزینههای فعالیتهای زیستمحیطی و افشاء آنها گام مؤثری در حرکت سازمانها به سمت اجرای حسابداری سبز خواهد بود.
https://jha.sums.ac.ir/article_17008_6b734ce846f2d07762a073ff92d000c5.pdf
2015-03-21
1
19
10.30476/jha.2015.17008
افشاء زیستمحیطی
الگو
حسابداری سبز
روش دلفی فازی
دکتر سحر
سپاسی
sepasi@modares.ac.ir
1
استادیار حسابداری دانشگاه تربیت مدرس
LEAD_AUTHOR
محمد
اسمعیلیکجانی
2
دانشجوی کارشناسی ارشد حسابداری دانشگاه تربیت مدرس
AUTHOR
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3 Branco, M. C. and L. L. Rodrigues (2008). “Factors Influencing Social Responsibility Disclosure by Portuguese Companies”, Journal of Business Ethics, Vol. 83, No. 4, pp. 685-701.
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4 Cormier, D. and I. M. Gordon (2001). “An Examination of Social and Environmental Reporting Strategies”, Accounting, Auditing and Accountability Journal, Vol. 14, No. 5, pp. 587-616.
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5
6 Cho, C. and D. Patten (2013). “Green Accounting: Reflections from a CSR and Environmental Disclosure Perspective”, Critical Perspectives on Accounting, Vol. 24, No. 1, pp. 443-447.
6
7 Campbell, D. (2004). “A Longitudinal and Cross-Sectional Analysis of Environmental Disclosure in UK Companies-A Research Note”, The British Accounting Review, Vol. 36, No. 1, pp. 107-117.
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8 Berthelot, S.; Cormier, D.; and M. Magnan (2003). “Environmental Disclosure Research: Review and Synthesis”, Journal of Accounting Literature, Vol. 22, No. 1, pp. 1-44.
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9 Clarkson, P. M.; Li, Y.; and G. D. Richardson (2004). “The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies”, The Accounting Review, Vol. 79, No. 2, pp. 329-353.
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15
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17 Garcia-Sanchez, I.; Frias-Aceituno, J.; and L. Rodriguez-Dominguez (2013). “Determinants of Corporate Social Disclosure in Spanish Local Governments”, Journal of Cleaner Production, Vol. 39, No. 1, pp. 60-72.
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20 Jamil, C. Z. M.; Alwi, K.; and R. Mohammed (2003). “Corporate Social Responsibility Disclosure in the Annual Reports of Malaysian Companies: A Longitudinal Study”, Social and Environmental Accountability Journal, Vol. 22, No. 2, pp. 139-159.
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21 Gao, S. S.; Heravi, S.; and J. Z. Xiao (2005). “Determinants of Corporate Social and Environmental Reporting in Hong Kong: A Research Note”, Accounting Forum, Vol. 29, No. 2, pp. 233-242.
21
22 Banerjee, B. (2006). “Corporate Environmental Accounting and Reporting”, The Chartered Accountant, Vol. 3, No. 4, pp. 1432-1439.
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23 Edu, B. E.; Esang, A. E.; and A. D. O. Otonkue (2009). “Environmental Financial Reporting”, Available at: http://ssrn.com/abstract=1435237 [Online] [4 August 2012]
23
24 Lynch, B. (2010). “An Examination of Environmental Reporting by Australian State Government Departments”, Accounting Forum, Vol. 34, No. 1, pp. 32-45.
24
25 Donwa, P. (2011). “Environment Accounting and Host Community Agitation in Nigeria: The Petroleum Industry Experience”, International Review of Business Research Papers, Vol. 7, No. 5, pp. 98-108.
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26 Ebimobowei, A. (2011). “A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies”, Asian Journal of Business Management, Vol. 3, No. 3, pp. 145-151.
26
27 Talebnia, Gh.; Alikhani, R.; and M. Meranjuri (2012). “The Evaluation of Quantity and Nature of Environmental and Economic Accounting Information Disclosure in Iran”, The Iranian Accounting and Auditing Review, Vol. 19, No. 3, pp. 43-60. [In Persian]
27
28 Abbasi, E. and F. Mohammadi (2012). “Investigating the Financial Reporting of Environmental Performance of the Pollutant Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 1, No. 1, pp 33-46. [In Persian]
28
29 Hejazi, R.; Taheri, M.; and K. Islami (2014). “Indexing the Environmental Costs in Soil Pollution”, Journal of Health Accounting, Vol. 3, No. 1, pp. 42-60. [In Persian]
29
30 Chang, M. Y. (1998). “The Fuzzy Delphi Method via Fuzzy Statistics and Membership Function Fitting and Application to the Human Resources”, Fuzzy Sets and Systems, Vol. 112, No. 3, pp. 511-520.
30
31 Cheng, C. H. and Y. Lin (2002). “Evaluating the Best Main Battle Tank Using Fuzzy Decision Theory with Linguistic Criteria Evaluation”, European Journal of Operational Research, Vol. 142, No. 1, pp. 174-186.
31
32 Chang, M. Y.; Hung, Y. C.; Yen, D. C.; and P. T. Tseng (2009). “The Research on the Critical Success Factors of Knowledge Management and Classification Framework Project in the Executive Yuan of Taiwan Government”, Expert System with Applications, Vol. 9, No. 12, pp. 5376-5386.
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33 Li, H. )2008). “The Theoretical and Empirical Research on Organization Innovation from the Knowledge Management Perspective”, Paper Presented at the Knowledge Discovery and Data Mining, WKDD2008, First International Workshop, USA, 23 to 24 January, Available at: www. dl.acm.org/citation.cfm. [Online] [25 January 2014]
33
34 Brammer, S. and S. Pavelin (2006). “Voluntary Environmental Disclosures by Large UK Companies”, Journal of Business Finance and Accounting, Vol. 33, Nos. 7 and 8, pp. 1168-1188.
34
35 Healy, P. M. and K. G. Palepu (2001). “Information Asymmetry, Corporate Disclosure, and Capital Markets: A Review of the Empirical Disclosure Literature”, Journal of Accounting and Economics, Vol. 31, Nos. 1-3, pp. 405-440.
35
ORIGINAL_ARTICLE
راهبرد شرکتهای دارویی و ارزش افزوده اقتصادی
مقدمه: جستوجو برای یافتن شاخصی برتر در ارزشیابی شرکت از ویژگیهای بارز پژوهشهای مالی عصر حاضر است. بر این اساس، مدیران شرکتها به دنبال استقرار چارچوب اقتصادی جدیدی در شرکتهای خود برای انعکاس بهتر ارزش و سودآوری هستند. از اینرو، انتخاب راهبرد بهینه از سوی مدیران منجر به ایجاد مزیت رقابتی پایدار میشود. لذا، هدف این پژوهش بررسی رابطه بین راهبرد شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران با ارزش افزوده اقتصادی است. روش پژوهش: این پژوهش کاربردی و طرح آن از نوع شبهتجربی با استفاده از رویکرد پسرویدادی است. نمونه پژوهش شامل 190 مشاهده سال-شرکت در بازه زمانی 1392-1383 است. دادههای پژوهش با بکارگیری نرمافزار Eviews نسخه 8 و با استفاده از روش رگرسیون حداقل مربعات معمولی آزمون شد. یافتهها: یافتههای پژوهش حاکی از آن است که بین راهبرد رهبری هزینه و ارزش افزوده اقتصادی رابطه مستقیم و معناداری وجود دارد اما بین راهبرد تمایز و ارزش افزوده اقتصادی رابطه معناداری وجود ندارد. نتیجهگیری: نتایج پژوهش بیانگر آن است که راهبرد رهبری هزینه تأثیر بسزایی بر بهبود ارزش افزوده اقتصادی شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران دارد. به سخنی دیگر، مدیران شرکتهای دارویی درصدد افزایش فروش به وسیله کاهش هزینههای تولید هستند.
https://jha.sums.ac.ir/article_17009_142e66901b7927cdcf0e41541a26733a.pdf
2015-03-21
20
36
10.30476/jha.2015.17009
ارزش افزوده اقتصادی
راهبرد تمایز
راهبرد رهبری هزینه
دکتر محمدحسین
ستایش
setayesh@shirazu.ac.ir
1
دانشیار حسابداری دانشگاه شیراز و حسابدار رسمی
AUTHOR
علیاصغر
دهقانی سعدی
ira.dehghani@gmail.com
2
دانشجوی کارشناسی ارشد حسابداری دانشگاه شیراز
LEAD_AUTHOR
محسن
صالحینیا
3
دانشجوی دکتری حسابداری دانشگاه شهید چمران اهواز
AUTHOR
زهرا
کرمی
4
دانشجوی کارشناسی ارشد حسابداری دانشگاه شیراز
AUTHOR
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2
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3
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4
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5
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16
17 Yahyazadefar, M.; Shams, Sh.; and S. J. Larimi (2010). “The Relationship between Economic Value Added and Profitability Ratios with the Market Value Added of the Companies Listed on the Tehran Stock Exchange”, The Iranian Accounting and Auditing Review, Vol. 17, No. 59, pp. 113-128. [In Persian]
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25 Balsam, S.; Fernando, G. D.; and A. Tripathy (2011). “The Impact of Firm Strategy On Performance Measures Used in Executive Compensation”, Journal of Business Research, Vol. 64, No. 2, pp. 187-193.
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26 Bryan, D.; Fernando, G. D.; and A. Tripathy (2013). “Bankruptcy Risk, Productivity and Firm Strategy”, Review of Accounting and Finance, Vol. 12, No. 4, pp. 309-326.
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27 Fingan, M. (1991). ”Extension of the EVA and MVA Applications”, Financial Analysts Journal, Vol. 1, No. 1, pp. 554-556.
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29 Bowman, C. and V. Ambrosini (2007). “Firm Value Creation and Levels of Strategy”, Management Decision, Vol. 45, No. 3, pp. 360-371.
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30 Anastassis, C. and D. Kyriazis (2007). “The Validity of the Economic Value Added Approach: An Empirical Application”, European Financial Management, Vol. 13, No. 1, p. 71-100.
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31 Charoendeesawat, S. (2011). “The Explanatory Power of Accounting Measures, EVA and MVA on Stock Returns: Evidence from Thailand Stock Market”, Business Management, Vol. 8, No. 2, pp. 1-49.
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32 Bryan, D.; Fernando, G. D.; and A. Tripathy (2013). “Bankruptcy Risk, Productivity and Firm Strategy”, Review of Accounting and Finance, Vol. 12, No. 4, pp. 309-326.
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33 Chen, Y. and J. Jermias (2014). “Business Strategy, Executive Compensation and Firm Performance”, Accounting and Finance, Vol. 54, No. 1, pp. 113-134.
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34 Banker, R. D.; Mashruwala, R.; and A. Tripathy (2014). “Does A Differentiation Strategy Lead to More Sustainable Financial Performance than A Cost Leadership Strategy?”, Management Decision, Vol. 52, No. 5, pp. 872-896.
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39 Honarbakhsh, S.; Birjandi, H.; and M. Birjandi (2012). “Investigating the Relative Effect of the Business Strategy on the Relationship between the Financial Leverage and the Performance of the Companies Listed on the Tehran Stock Exchange”, Journal of Financial Knowledge of Securities Analysis, No. 15, pp. 47-58. [In Persian]
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40 Namazi, M. (Translator) (2010). Empirical Research in Accounting: A Methodological Viewpoint, 2nd Edition, Shiraz: Shiraz University Publications. [In Persian]
40
41 Piri, P.; Heidari, H.; and S. Rauof (2013). “The Relationship between Systematic Risk and Economic Value Added in Iran”, Journal of Economic Research and Policies, No. 66, pp. 169-186. [In Persian]
41
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46
47 Badavar-nahandi, Y. and V. Taghizade Khanqah (2014). “Investigating the Relationship between Auditor Tenure and Management of Real Activities in the Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 7, pp. 20-41. [In Persian]
47
ORIGINAL_ARTICLE
بررسی خطای پیشبینی تغییرات شاخص قیمت سهام در صنعت مواد و محصولات دارویی با استفاده از الگوریتمهای هوش مصنوعی
مقدمه: شاخص قیمت سهام بورس نشاندهنده وضعیت اقتصادی کلی یک کشور است. به همین دلیل، پیشبینی این شاخص برای سرمایهگذاران از اهمیت بسزایی برخوردار است. هدف پژوهش حاضر پیشبینی تغییرات شاخص قیمت سهام در بورس اوراق بهادار تهران با استفاده از شبکههای عصبی است. روش پژوهش: برای انجام این پژوهش از دادههای شرکتهای صنعت مواد و محصولات دارویی پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1391-1385 استفاده شده است. از بین 48 متغیر ورودی 10 متغیر به وسیله الگوریتم بهینهسازی حرکت دستهجمعی ذرات انتخاب شد. این الگوریتم ترکیب بهینهای از متغیرهای تأثیرگذار را شناسایی کرده که متغیرهای مستقل این پژوهش است. سپس، دادههای مربوط به متغیرهای انتخاب شده به طور جداگانه به الگوریتمهای کرم شبتاب، توابع پایه شعاعی، شبکههای چند لایه پرسپترون، رقابت استعماری و شبکه تطبیقی بر اساس نظامهای با منطق فازی وارد شد و این الگوریتمها آموزش داده شد. در ادامه، الگوریتمهای مذکور با دادههای ارزیابی، آزموده شده و به این ترتیب خطای پیشبینی مشخص و بر اساس آن به مقایسه روشها پرداخته شد. برای این منظور از نرمافزارهای متلب نسخههای 6 و 7 و SPSSنسخه 11 استفاده شد. یافتهها: استفاده از متغیرهای تأثیرگذار بر پیشبینی تغییرات شاخص قیمت سهام در الگوریتمهای مورد استفاده در پژوهش حاضر توانسته است خطای پیشبینی تغییرات شاخص قیمت سهام در سطح صنعت مواد و محصولات دارویی را کاهش دهد. نتیجهگیری: نتایج پژوهش نشان میدهد که الگوریتم رقابت استعماری عملکرد بهتری نسبت به سایر الگوریتمها دارد. همچنین، الگوریتمهای پیشنهادی در مجموع توانایی بالایی در پیشبینی شاخص قیمت سهام دارد و خروجی دادهها برای الگوریتم رقابت استعماری، ضریب همبستگی 9404/0 را نشان میدهد.
https://jha.sums.ac.ir/article_17010_0e97a4bf0ee0afcc5db38d0349a87779.pdf
2015-03-21
37
56
10.30476/jha.2015.17010
الگوریتمهای فازی
تغییرات شاخص قیمت سهام
مواد و محصولات داروی
دکتر محمود
موسوی شیری
mousavi1973@yahoo.com
1
استادیار حسابداری دانشگاه پیام نور
AUTHOR
دکتر مهدی
صالحی
mahdi_salehi54@yahoo.com
2
استادیار حسابداری دانشگاه فردوسی مشهد
LEAD_AUTHOR
کیانا
حمیدهپور
kiana68hamidehpour@gmail،com
3
کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد علوم و تحقیقات خراسان جنوبی
AUTHOR
1 Salehi, M.; Kardan, B.; and Z. Aminifard (2012).“Effective Components on the Forecast of Companies’ Dividends Using Hybrid Neural Network and Binary Algorithm Model”, Indian Journal of Science and Technology, Vol. 5, No. 9,pp. 3321-3327.
1
2 Monjamy, A.; Abzari, M.; and A. Raayati Shavazi (2009). “Predicting the Stock Price in the Stock Market Using Fuzzy Neural Networks and Genetic Algorithms, and by Comparingit with Artificial Neural Network”,Journal of Quantitative Economics (Economics Review), Vol. 6, No.3, pp. 1-26. [In Persian]
2
3 Kara, Y. and O. Baykan (2011). “Predicting Direction of Stock Price Index Changes Using Artificial Neural Networks and Support Vector Machines: The Sample of the Istanbul Stock Exchange”, Expert Systems with Applications, Vol. 36, No. 2, pp. 3355-3366.
3
4 Dadashi, I.; Asghari, M.; Zareii, S.; and M. Jafari baii (2013). “Examining the Effect of Capital Structure and Financing on the Technical Efficiency of Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 2, No. 1, pp. 19-1. [In Persian]
4
5 Mirzaee, H.; Khataii, M.; and Y. Ghanbari (2013). “Investigating the Relationship between Business Risk and Financial Risk with Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 2, No. 2, pp. 77-91. [In Persian]
5
6 Kennedy, J. and R. Eberhart (1995).“Particle Swarm Optimization”, Proceedings of IEEE International Conference on Neural Networks, Piscataway, NJ, 27 November, pp. 1942-1948.
6
7 Ansari, Z. and M. Kazemi (2012).“Predicting the Accounting Earnings by Using Multi-Layer Neural Networks Perceptron (MLP) with Comparison to Artificial Neural Networks of Radial Basis Functions (RBF)”, The 1st National Conference on Investigating Methods of Improving Issues in Management, Accounting and Industrial Engineering in Organizations, Gachsaran Islamic Azad University, 2 and 3 February. [In Persian]
7
8 Tavakkoli Heravi, P. and A. Karimpour (2013). “Reinforced Clustering Fuzzy Neural Networks (ANFIS)”, The 21st Iranian Conference on Electrical Engineering, Shahid Beheshti University Tehran, 14 to 16 May. [In Persian]
8
9 Pourkazemi, M.; Fattahi, M.; Mazaheri, S.; and B. Asadi (2013). “The Optimization of Portfolio Projects with the Interaction of Colonial Competitive Algorithm (ICA)”, Journal of Industrial Management, Vol. 5, No. 1, pp. 1-20. [In Persian]
9
10 Yosefi, A. and H. Ebrahim Khani (2012). “The Investigation and Development of Firefly Algorithm for Solving Job Shop Scheduling Problem”, The 9th International Conference on Industrial Engineering, Khajeh Nasir Toosi University of Technology, Tehran, 1 and 2 January. [In Persian]
10
11 Heydari Zare, B. and H. Kordlouyi (2010). “Predicting the Stock Price by Using Artificial Neural Networks”, Scientific Journal of Management, Vol. 1, No. 17, pp. 49-57. [In Persian]
11
12 Pak Din Amiri, A.; Pak Din Amiri, M.; and M. Pak Din Amiri (2009). “Presenting the Model for Predicting the Total Stock Price Index with a Neural Networks Approach”, Journal of Economic Literature, Vol. 6, No. 11, pp. 83-108. [In Persian]
12
13 Kao, L.; Chiu, C.; Lu, C.; and C. Chang (2012).“A Hybrid Approach by Integrating Wavelet-Based Feature Extraction with MARS and SVR for Stock Index Forecasting”, Decision Support Systems, Vol. 54, No. 3 pp. 1228-1244.
13
14 Hsieh, L.; Hsieh, S; and P.Tai (2011). “Enhanced Stock Price Variation Prediction via DOE and BPNN-based Optimization”, Expert Systems with Applications, Vol. 38, No. 11, pp. 14178–14184.
14
15 Boyacioglua, M. A. and D. Avci (2010).“An Adaptive Network-Based Fuzzy Inference System (ANFIS) for the Prediction of Stock Market Return: The Case of the Istanbul Stock Exchange”, Expert Systems with Applications, Vol. 37, No. 12, pp. 7908-7912.
15
16 Daia, W.; Wu, J.; and Ch. Lu (2012). “Combining Nonlinear Independent Component Analysis and Neural Networks for the Prediction of Asian Stock Market Indexes”, Expert Systems with Applications, Vol. 39, No. 4, pp. 44-52.
16
17 Azar, A.; Afsar, A.; and P. Ahmadi (2006). “The Comparison of the Classic Methods and Artificial Intelligence for Predicting the Stock Price and Designing a Hybrid Model”, Journal of Management Research in Iran, Vol. 10, No. 4, pp. 1-16. [In Persian]
17
18 Behnampour, M. and A. Safari (2010). “Investigating the Relationship between the Ratio of Price to Earnings Per Share with the Earnings Quality of the Companies Listed on the Tehran Stock Exchange”, Journal of Accounting and Financial Management, Vol. 1, No. 3, pp. 128-151. [In Persian]
18
19 Khodayi Vale Zaghrad, M. and A. Fouladvandnia (2010). “The Evaluation of the Performance of Management of Portfolio with an Emphasis on the Downside Risk Framework of the Investment Companies Listed on the Tehran Stock Exchange”, Journal of Financial Studies, Vol. 1, No, 3, pp. 67-90. [In Persian]
19
20 Aghaii, M.; Kazempoor, M.; and R. Mansoor lakoroj (2013). “The Effect of Free Cash Flow and Capital Structure on Different Criteria for Evaluating the Performance of the Material Industry and Pharmaceutical Products Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 3, No. 2, pp. 15-1. [In Persian]
20
ORIGINAL_ARTICLE
بررسی نقش فرسودگی شغلی در رابطه بین استرس و عملکرد شغلی حسابرسان
مقدمه: استرس و فرسودگی شغلی از جمله خطرهای شغلی است که در سالهای اخیر مورد توجه قرار گرفته است. از این رو، پژوهش حاضر با هدف پوشش این بُعد از دانش حسابرسی به بررسی اثرات ناشی از استرس شغلی بر عملکرد حسابرسان با توجه به اثر میانجی فرسودگی شغلی پرداخته است. روش پژوهش: این پژوهش از نوع توصیفی-همبستگی است که جامعه آماری آن را کلیه حسابرسان شاغل در مؤسسات حسابرسی در سطح کشور از جمله سازمان حسابرسی در سال 1393 در بر میگیرد و نمونه پژوهش شامل 213 مشاهده منتخب از این جامعه است. ابزار مورد استفاده پژوهش تلفیقی از سه پرسشنامه در زمینه استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. دادهها با بکارگیری نرمافزارهای SPSS نسخه 21، Amos نسخه 21 و Excel نسخه 2010 از طریق الگوسازی معادلات ساختاری و ضریب همبستگی پیرسون مورد تحلیل قرار گرفت. یافتهها: یافتههای پژوهش نشاندهنده وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی است. به عبارت دیگر، نتایج حاکی از تأیید ارتباطی مثبت و معنادار میان استرس شغلی با فرسودگی شغلی و تأیید رابطه منفی و معنادار میان فرسودگی شغلی با عملکرد شغلی حسابرسان است. همچنین، رابطه منفی استرس شغلی با عملکرد شغلی از طریق متغیر میانجی فرسودگی شغلی مورد تأیید قرار گرفت. نتیجهگیری: وجود رابطه بین استرس شغلی، فرسودگی شغلی و عملکرد شغلی مبین آن است که ارتقاء عملکرد یکی از پیامدهای مثبت کاهش استرس و فرسودگی شغلی است. از این رو، با توجه به اهمیت نقش استرس و فرسودگی شغلی بر عملکرد حسابرسان، پیشنهاد میشود که با کاهش عوامل استرسزای شغلی در محیط کار، موجبات ارتقاء عملکرد، بهبود کیفیت و سرانجام افزایش اعتبار حرفه حسابرسی در جامعه فراهم شود.
https://jha.sums.ac.ir/article_17011_aad7f53cb3eb49d1a93b5ba2808e0b85.pdf
2015-03-21
57
80
10.30476/jha.2015.17011
استرس شغلی
حرفه حسابرسی
عملکرد شغلی
فرسودگی شغلی
زهرا
مرویان حسینی
sheidamarvian@yahoo.com
1
دانشجوی کارشناسی ارشد حسابداری دانشگاه بینالمللی امام رضا (ع)
LEAD_AUTHOR
دکتر محمود
لاری دشت بیاض
m.lari@um.ac.ir
2
استادیار حسابداری دانشگاه فردوسی مشهد
AUTHOR
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2
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3
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24 Fogarty, T. J.; Singh, J.; Rhoads, G. K.; and R. K. Moore (2000). “Antecedents and Consequences of Burnout in Accounting: Beyond the Role Stress Model”, Behavioral Research in Accounting, Vol. 12, No. 1, pp. 31-67.
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25 Halbesleben J. R. and W. M. Bowler (2007). “Emotional Exhaustion and Job Performance: The Mediating Role of Motivation”, Journal Appl Psychol, Vol. 92, No. 1, pp. 93-106.
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28 Rezaie, Gh.; Rezaie, H.; Rezaie, L.; and F. Manouchehri (2012). “Investigating the Role of Management of Knowledge and Intellectual Property to Improve the Quality of Providing Services (A Case Study: Shiraz Faghihi Hospital)”, Journal of Health Accounting, Vol. 2, No. 1, pp. 20-34. [In Persian]
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ORIGINAL_ARTICLE
بررسی تأثیر اجرای حسابداری تعهدی بر پاسخگویی مدیران دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی شمال غرب ایران
مقدمه: در سالهای اخیر تلاشهای زیادی برای بکارگیری حسابداری تعهدی در نظام گزارشگری بخش عمومی برخی از کشورها از جمله ایران انجام شده است. از آنجا که مهمترین هدف نظام حسابداری و گزارشگری مالی در دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی فراهمکردن اطلاعاتی است که مدیران را در ایفای اثربخش مسئولیت پاسخگویی یاری کند، پژوهش حاضر به بررسی تأثیر اجرای حسابداری تعهدی بر پاسخگویی مدیران دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی شمال غرب کشور پرداخته است. روش پژوهش: پژوهش حاضر از نوع پیمایشی و میدانی است. جامعه آماری پژوهش شامل کلیه مدیران دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی شمال غرب کشور در سال 1393 به تعداد ۳۴۱ نفر است. با استفاده از جدول نمونهگیری کرجسی و مورگان، حجم نمونه 181 نفر بدست آمد و واحدهای نمونه به روش نمونهگیری طبقهای انتخاب شد. ابزار گردآوری دادهها، پرسشنامه پژوهشگر ساخته است. برای تجزیه و تحلیل دادهها با استفاده از نرمافزار SPSS نسخه 20 از روش آمار توصیفی و آزمونهای تیتست تک نمونهای و تیتست برای گروههای مستقل و نیز آزمون آنوا استفاده شده است. یافتهها: اجرای حسابداری تعهدی در دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی بر هفت بُعد پاسخگویی مدیران شامل عمومی، مدیریتی، مالی، حرفهای، قانونی، اجتماعی و عملیاتی تأثیر مثبت و معناداری دارد. نتیجهگیری: از نظر مدیران دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی اجرای حسابداری تعهدی بر پاسخگویی تأثیر مثبت و معناداری داشته است؛ لذا، اجرای مبنای حسابداری تعهدی باعث افزایش سطح پاسخگویی میشود.
https://jha.sums.ac.ir/article_17012_0baae84ab53eac204dc6ad945a964fc5.pdf
2015-03-21
81
94
10.30476/jha.2015.17012
پاسخگویی مدیران
حسابداری تعهدی
دانشگاههای علوم پزشکی و خدمات بهداشتی درمانی
دکتر عباس
نقیزاده باقی
1
معاون توسعه مدیریت و منابع و عضو هیأت علمی دانشگاه علوم پزشکی اردبیل
AUTHOR
سلیمان
سلیمانی
mali@arums.ac.ir
2
دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد گرمی
LEAD_AUTHOR
دکتر محمد
حسنزاده
3
استادیار علوم اقتصادی دانشگاه محقق اردبیلی
AUTHOR
نسرین
خدابخشی هفشجانی
4
عضو هیأت علمی دانشگاه آزاد اسلامی واحد خلخال
AUTHOR
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