ارائه الگویی برای شناسایی مخاطرات اخلاقی ناشی از پیاده سازی استانداردهای بین المللی گزارشگری مالی مرتبط با ابزارهای مالی در نظام بانکداری ایران

علی زاده رهور, حامد; جهانشاد, آزیتا

doi:10.30473/gaa.2024.71702.1746

ارائه الگویی برای شناسایی مخاطرات اخلاقی ناشی از پیاده سازی استانداردهای بین المللی گزارشگری مالی مرتبط با ابزارهای مالی در نظام بانکداری ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ دانشجوی دکتری، گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران.

² دانشیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران.

10.30473/gaa.2024.71702.1746

چکیده

موضوع و هدف مقاله: اقتصاد کشور ایران به شکل بانک محور بوده و بیشترین حجم مبادلات مالی کشور با سیستم بانکی انجام می شود. پس، اتصال اقتصاد داخلی به بین_الملل، برای کمک به تسهیل جریان سرمایه به درون کشوربا پذیرش استانداردهای بین المللی گزارشگری مالی مورد توجه می باشد. بر اساس اهمیت، هدف اصلی پژوهش، بررسی چالش_های اخلاقی ناشی از پیاده سازی استانداردهای بین المللی گزارشگری مالی مرتبط با ابزارهای مالی در نظام بانکداری ایران است.
روش پژوهش: جامعه آماری در مصاحبه، 14 نفر از خبرگانی که در صنعت بانکداری تخصص داشتند و میزان مقبولیت مدل کیفی با پرسشنامه سنجیده شده است و جامعه آماری برای پرسشنامه 130 نفر از متخصصان بودند که با روش الکترونیکی 100 نفر آن را تکمیل کردند و مدل ارائه شده را تأیید کردند.
یافته های پژوهش: در این پژوهش با تحلیل تم، مدلی برای بانک‌های ایرانی پیشنهاد شده است. مطابق نتایج مشخص شد که چالش‌های اخلاقی ناشی از پیاده‌سازی IFRS مرتبط با ابزارهای مالی طبق نظر خبرگان شامل خطرات ‌اخلاقی‌ محاسبه ارزش منصفانه، محاسبات زیان اعتباری مورد انتظار و افشا می‌باشد که طبق نظر خبرگان و متخصصان ابتدا می‌بایست پایه‌های لازم برای کنترل خطرات اخلاقی مرتبط با ابزارهای مالی ایجاد گردد تا امکان کنترل و کاهش مخاطرات اخلاقی در زمان پیاده‌سازی IFRS در سیستم بانکی فراهم شود.
نتیجه‌گیری، اصالت و افزوده آن به دانش: داشتن الگوی مناسب جهت شناسایی چالش‌های اخلاقی قبل از اجرای IFRS در سیستم بانکی ایران و تعیین پایه‌های لازم برای کنترل چالش‌های اخلاقی شناسایی شده، لازمه کاهش مخاطرات اخلاقی می‌باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System

نویسندگان [English]

Hamed Alizadeh Rahvar ¹
Azita Jahanshad ²

¹ Ph.D. Student, Department of Accounting, Central Tehran branch, Islamic Azad university, Tehran, Iran

² Associate Professor, Department of Accounting, Central Tehran branch, Islamic Azad University, Tehran, Iran

چکیده [English]

economy is bank-oriented, and the largest financial transactions in the country is carried out through the banking system. Therefore, connecting the domestic economy to the international economy is important to facilitate the flow of capital into the country and reduce costs by adopting IFRS. Based on the importance, the main goal of the research is to investigate the ethical challenges caused by the implementation of IFRS related to financial instruments (IFRS7, 9, IAS32) in the banking system of Iran. The statistical population in the interview was 14 experts who specialized in the banking industry, and the acceptability of the qualitative model was measured with a questionnaire, and the statistical population for the questionnaire was 130 experts, 100 of whom completed it electronically, and the model They confirmed the presentation. In this research, a model for Iranian banks has been proposed through theme analysis. According to the results, it was found that the ethical challenges caused by the implementation of IFRS related to financial instruments, according to the experts, include the ethical risks of fair value calculation, expected credit loss calculations, and disclosure, which according to the experts and experts should first be based on Necessary measures to control moral risks associated with financial instruments should be created to enable the control and reduction of moral risks during the implementation of IFRS in the banking system. Having a suitable model before the implementation of IFRS in the banking system and the modification of upstream laws is necessary to reduce moral risks.

کلیدواژه‌ها [English]

Financial Instruments
International Financial Reporting Standards
Moral Hazard

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