چارچوب شناسایی و اولویت‌بندی مؤلفه‌های ضد تقلب و فساد مالی در بخش عمومی و خصوصی بر مبنای مدل مثلث تقلب با رویکرد دلفی فازی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اقتصادی و اجتماعی، دانشگاه الزهرا، تهران، ایران

2 دانشیار، گروه حسابداری، دانشکده علوم اقتصادی و اجتماعی، دانشگاه الزهرا، تهران، ایران.

چکیده

هدف این پژوهش، ارائه چارچوبی جامع از مؤلفه‌های اثرگذار ضد تقلب و فساد مالی در بخش عمومی و خصوصی با تأکید بر مدل مثلث تقلب است.
در راستای دستیابی به هدف پژوهش، با مطالعه ادبیات و پیشینه پژوهش و مصاحبه، مجموعه‌ای از عوامل اثرگذار در چارچوب ضد تقلب و فساد مالی استخراج شدند. سپس با اجرای روش دلفی فازی، به شناسایی مهم‌ترین عوامل اثرگذار در این چارچوب پرداختیم که مبتنی بر ۲۹ مؤلفه و ۱۴۱ زیرمؤلفه است. در مرحله بعد پس از نهایی‌شدن چارچوب، با بهره‌گیری از رویکرد بهترین - بدترین، ابعاد و مؤلفه‌های اصلی چارچوب اولویت‌بندی شدند.
نتایج حاصل از روش دلفی فازی نشان می‌دهد که از مجموع ۱۵۹ زیرمؤلفه، تعداد ۱۴۱ زیرمؤلفه مورد تأیید قرار گرفتند. همچنین نتایج رتبه‌بندی ابعاد و مؤلفه‌های اصلی با استفاده از روش بهترین - بدترین در این پژوهش نشان می‌دهد که بااهمیت‌ترین ابعاد مثلث تقلب به ترتیب «فرصت»، «توجیه» و «انگیزه» هستند.
نتایج پژوهش به ارگان‌های نظارتی کمک می‌کند که قوانین یکپارچه مبارزه با فساد مالی را برای شرکت‌ها تدوین نمایند. همچنین شرکت‌ها می‌بایست مهم‌ترین مؤلفه‌های ضد تقلب و فساد مالی؛ عوامل محیطی، ارکان راهبری حاکمیتی، شیوه‌های انگیزشی، اجرای قوانین و مقررات، شفافیت و افشا، مدیریت ریسک، فناوری اطلاعات و ارتباطات، تعامل سازمان‌ها با یکدیگر، شرکای تجاری، نگرش و طرز تفکر مدیران، افشاگری و رویه‌های منابع انسانی را در ابعاد مثلث تقلب تقویت کنند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method

نویسندگان [English]

  • Farzaneh Keimasi 1
  • Gholamreza Soleimani Amiri 2
1 Ph..D. Student, Department of Accounting, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran.
2 Associate Professor, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran.
چکیده [English]

The purpose of this study is to provide a comprehensive framework of effective anti-fraud and financial corruption criteria in public and private sector with emphasia on the fraud triangle.
In order to achieve the purpose of the study, by studying the literature and the background of the, a set of effective factors were extracted in the framework of anti-fraud and financial corruption. Then, by implementing the fuzzy Delphi method, we identified the most important influencing factors in this framework, which is based on 29 criteria and 159 sub-criteria. In the next step, after the finalization of the framework, by using the best-worst approach, the main dimensions and criteria of the framework were prioritized.
The results of the fuzzy Delphi method show that 141 sub-criteria were confirmed out of a total of 159 sub-criteria . Also, the results of ranking the main dimensions and criteria using the best-worst method in this study show that the most important dimensions of the fraud triangle are "opportunity", "justification" and "motivation" respectively.
The results of the research help regulatory organizations to develop integrated anti-corruption laws for companies by industry. Also, companies should strengthen the most important anti- fraud and corruption, criteria such as; environmental factors, corporate governance, motivational methods, implementation of laws and regulations, transparency and disclosure, risk management, information and communication technology, interaction of organizations with each other, business partners, attitude and way of thinking of managers, whistleblowing, and human resources procedures in the dimensions of the fraud triangle.

کلیدواژه‌ها [English]

  • Anti-fraud and financial corruption policies
  • best-worst method
  • Fuzzy Delphi method
  • Fraud triangle Model
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