سنجش حسابداری سلامت و رابطه آن با ارزش شرکت با توجه به نقش تعدیل‌کنندگی حاکمیت شرکتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران

2 کارشناس ارشد حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، چالوس، ایران

چکیده

مقدمه: مدیران نه‌تنها باید درباره مسائل مالی و اقتصادی شرکت‌های تحت نظارت خود پاسخ‌گو باشند بلکه باید به جنبه‌های بهداشتی، ایمنی و سلامت کارکنان و افشای این‌گونه اطلاعات نیز توجه داشته باشند. از این رو، هدف این پژوهش سنجش حسابداری سلامت و بررسی رابطه آن با ارزش شرکت با در نظر گرفتن نقش تعدیل‌کنندگی حاکمیت شرکتی است.
روش پژوهش: پژوهش حاضر از نظر هدف کاربردی و از نظر اجرا، توصیفی از نوع همبستگی است. جامعه آماری پژوهش شامل کلیه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1389 است. در این پژوهش برای سنجش حسابداری سلامت از فن تحلیل محتوا و واحد اندازه‌گیری جمله استفاده شده است.
یافته‌ها: سنجش حسابداری سلامت نشان داد که از نظر موضوع، شرکت‌ها در بخش آموزش بیشترین و در بخش پیشگیری، کم‌ترین مقدار افشا را داشته‌اند. از نظر نحوه افشای حسابداری سلامت، بیشتر افشاها به‌صورت کیفی بوده و افشای پولی کم‌ترین مقدار را به خود اختصاص داده است. افشای حسابداری سلامت با ارزش شرکت رابطه مثبت و معنی‌داری دارد و حاکمیت شرکتی موجب شدت رابطه بین افشای حسابداری سلامت و ارزش شرکت می‌شود.
بحث و نتیجه‌گیری: شرکت‌هایی که التزام بیشتری به اجرای قوانین و ضوابط حاکمیت شرکتی دارند تمایل بیشتری به اجرای دستورعمل‌ها و موازین بهداشتی، ایمنی و سلامت کارکنان دارند. چرا که به منافع گروه‌های مختلف ذی‌نفع، از جمله کارکنان، توجه می‌کنند. هم‌چنین، در زمینه حسابداری سلامت موارد مناسبی را افشا می‌کنند که از طریق افزایش اعتبار و مشروعیت وجهه شرکت موجب افزایش ارزش شرکت نیز می‌شود.

کلیدواژه‌ها

عنوان مقاله [English]

Health Accounting Measurement and its Relationship with the Firm Value through Moderate Role of Corporate Governance

نویسندگان [English]

  • M. Maranjory (Ph. D.) 1
  • R. Alikhani (Ph. D.) 1
  • M. Jahandar Lashaki 2
1 Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
2 M. A. in Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
چکیده [English]

Introduction: Managers are required not only to be accountable for financial and economic issues of the firms under their supervision, but also to consider hygienic, safety and health related issues of their staff and disclosing such information. The goal of this research is to examine health accounting and its relation with firm value through moderating role of corporate governance.
Method: The present research is practical in terms of purpose and descriptive in terms of application and of correlational type. The statistic population includes all companies listed on the Tehran Stock Exchange from 2009-2015. In this study, content analysis method and the sentence for measurement unit have been used for evaluating health accounting.
Results: Health accounting measurement showed that regarding the subject, firms had the highest and the lowest disclosures in education and prevention sectors, respectively. Regarding the disclosure method of health accounting, the highest disclosure was of qualitative type and monetary disclosure had the lowest amount. Health accounting disclosure has positive and significant relation with firm value. Corporate governance intensifies the relation between health accounting disclosure and firm value.
Conclusion: Firms with higher obligations to enforce regulations and corporate governance rules are more inclined to execute hygienic, health and safety guidelines for the staff; owing to the fact that they pay attention to the interest of different interest groups, including the employees. These firms also have proper disclosures in health accounting which positively affects firm value via credit and legitimacy of firm reputation.

کلیدواژه‌ها [English]

  • Corporate Governance
  • Firm Value
  • Health Accounting

مراجع

1        Maranjory, M. and R. Alikhani (2014). “Social Responsibility Disclosure and Corporate Governance”, Accounting and Auditing Review, Vol. 21, No. 3, pp. 329-348. [In Persian]

2        Talebnia, Gh.; Alikhani, R.; and M. Maranjory (2012). “Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran”, Accounting and Auditing Review, Vol. 19, No. 3, pp. 43-60. [In Persian]

3        Beekes, W.; Brown, P.; and G. Chin (2008). “Do Better-Governed Firms make more Informative Disclosures? Canadian Evidence”, British Accounting Association, Vol. 5,No. 10, pp. 1-8.
4        Shamaii, A.; Omidvari, M.; and F. Hosseinzade Lotfi (2019). “The Performance of HSE Management System Using Fuzzy Data Envelopment Analysis (FDEA) Model in the Smelting Industry”, International Journal of Occupational Hygiene, Vol. 11, No. 1, pp. 41-57.
5        Swuste, P. and G. Eijkemans (2002). “Occupational Safety, Health, and Hygiene in the Urban Informal Sector of Sub-Saharan Africa: An Application of the Prevention and Control Exchange (PACE) Program to the Informal-Sector Workers in Healthy City Projects”, International Journal of Occupational and Environmental Health, Vol. 8,No. 2, pp. 113-118.

6        Alikhani, R. and M. Maranjory (2014). “Application of Social and Environmental Information Disclosure Theories”, Journal of Accounting and Auditing Studies, Vol. 3, No. 9, pp. 36-53. [In Persian]

7        Suchman, M. C. (1995). “Managing Legitimacy: Strategic and Institutional Approaches”, Academy of Management Review, Vol. 20, No. 3, pp. 571-606.
8        Ashforth, B. E. and B. W. Gibbs (1990). “The Double-Edge of Organizational Legitimation”, Organization Science, Vol. 1, No. 2, pp. 177-193.
9        Jensen, M. C. (1993). “The Modern Industrial Revolution, Exit and the Failure of Internal Control Systems”, Journal of Finance, Vol. 48, No. 3, pp. 831-880.
10    Jensen, M. C. and W. H. Meckling (1976). “Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure”, Journal of Financial Economics, Vol. 3, No. 4, pp. 305-360.
11    Lattermann, C.; Fetscherin, M.; Alon, I.; Li, S.; and A. M. Schneider (2009). “CSR Communication Intensity in Chinese and Indian Multinational Companies”, Corporate Governance: An International Review, Vol. 17, No. 4, pp. 426-442.
12    Scott, W. R. (1987). “The Adolescence of Institutional Theory”, Administrative Science Quarterly, Vol. 32, No. 4, pp. 493-511.
13    Freeman, R. E. and D. L. Reed (1983). “Stockholders and Stakeholders: A New Perspective on Corporate Governance”, California Management Review, Vol. 25,No. 3, pp. 88-106.
14    Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach, 4st Edition, Boston: Pitman.
15    Chen, J. C. and R. W. Roberts (2010). “Toward a more Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research”, Journal of Business Ethics, Vol. 97, No. 4, pp. 651-665.
16    Pfeffer, J. and G. R. Salancik (1978). The External Control of Organizations: A Resource Dependence Perspective, 1st Edition, New York: Harper and Row.
17    Ntim, C. G. (2016). “Corporate Governance, Corporate Health Accounting, and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa” The International Journal of Accounting, Vol. 51,No. 2, pp. 155-216.
18    Ntim, C. G. and T. Soobaroyen (2013). “Black Economic Empowerment Disclosures by South African Listed Corporations: Influence of Ownership and Board Characteristics”, Journal of Business Ethics, Vol. 116, No. 1, pp. 121-138.

19    Hosseini, M. and M. Atashak (2015). “Identifying and Ranking the Goals of Occupational Safety and Health Education in Industries”, Journal of Technology of Education, Vol. 8, No. 3, pp. 1-155. [In Persian]

20    Donaldson, T. and L. E. Preston (1995). “The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications”, Academy of Management Review, Vol. 20,No. 1, pp. 65-91.
21    Haniffa, R. M. and T. E. Cooke (2005). “The Impact of Culture and Governance on Corporate Social Reporting”, Journal of Accounting and Public Policy, Vol. 24,No. 5, pp. 391-430.
22    Silva, S.; Nuzum, A. K; and S. Schaltegger (2019). “Stakeholder Expectations on Sustainability Performance Measurement and Assessment: A Systematic Literature Review”, Journal of Cleaner Production, Vol. 217,No. 1, pp. 204-215.
23    Hummel, K. and P. Potzel (2019). “Mandating the Sustainability Disclosure in Annual Reports- Evidence from the United Kingdom”, Schmalenbach Business Review, Vol. 71, No. 2, pp. 205-247.
24    Cai, Y.; Jo, H.; and C. Pan (2012). “Doing Well While Doing Bad? CSR in Controversial Industry Sectors”, Journal of Business Ethics, Vol. 108,No. 4, pp. 53-72.
25    O’Donovan, G. (2002). “Environmental Disclosures in the Annual Report: Extending the Applicability and Predictive Power of Legitimacy Theory”, Accounting, Auditing & Accountability Journal, Vol. 15, No. 3, pp. 344-371.
26    Ghafourian Shagerdi, M.; Ghafourian Shagerdi, A.; and M. Moradi (2020). “Investigating the Effect of Environmental Sensitivity on the Relationship between Corporate Social Responsibility Disclosure and Competitive Advantage,” Journal of Health Accounting, Vol. 8, No. 2, pp. 58-76. [In Persian]
27    Mehrabanpour, M. R.; Kazempour, M.; and F. Esmaeil Beigi (2017). “Explaining the Mutual Relationship between Social Responsibility and Corporate Governance by Using Simultaneous Equations System,” Journal of Health Accounting, Vol. 5, No. 2, pp. 112-129. [In Persian]
28    Kamla, R. (2007). “Critically Appreciating Social Accounting and Reporting in the Arab Middle East: A Post Colonial Perspective”, Advances in International Accounting, Vol. 20, No. 1, pp. 105-177.
29    Aribi, A. and S. Gao (2010). “Corporate Social Responsibility Disclosure”, Journal of Financial Reporting and Accounting, Vol. 8, No. 2, pp. 72-91.
30    Mahadeo, J.; Oogarah-Hanuman, V.; and T. Soobaroyen (2011). “Changes in Social and Environmental Reporting Practices in an Emerging Economy (2004-2007): Exploring the Relevance of Stakeholder and Legitimacy Theories”, Accounting Forum, Vol. 35, No. 3, pp. 158-175.
31    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.
32    Williams, S. M. (1999). “Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory”, The International Journal of Accounting, Vol. 34, No. 2, pp. 209-238.

33    Namazi, M. and A. Daryaei (2016). “Corporate Governance Rate Prediction Using Neural Networks”, Journal of Audit Science, Vol. 16, No. 64, pp. 1-20. [In Persian]

 
حسابداری سلامت
دوره 9، شماره 1 - شماره پیاپی 23
فروردین 1399
صفحه 101-119

فایل ها

هم رسانی

ارجاع به این مقاله

آمار