طراحی مدل سنجش پاداش مدیران با رویکرد شفافیت گزارشگری مالی (مورد مطالعه: شرکت ملی پخش فراورده های نفتی ایران)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران

2 گروه حسابداری، واحد ایلام، دانشگاه آزاد اسلامی، ایلام، ایران

چکیده

موضوع و هدف مقاله: پاداش مدیران و سنجش آن به ویژه در شرکت‌های دولتی یکی از چالش‌های اقتصاد کشورهای درحال‌توسعه است و به‌کارگیری رویکردهایی همانند شفافیت گزارشگری مالی در این رابطه می‌تواند مفید باشد. در این راستا، این پژوهش باهدف طراحی مدل سنجش پاداش مدیران با رویکرد شفافیت گزارشگری مالی در شرکت ملی پخش فراورده‌های نفتی ایران به انجام رسید.
روش پژوهش: روش انجام این پژوهش آمیخته(کیفی-کمی) است. در بخش کیفی پس از تحلیل مصاحبه با 20 خبره، 21 شاخص شناسایی و استخراج شدند. در بخش کمی ابتدا با استفاده از ماتریس خودتعاملی نحوه ارتباط و اثرگذاری شاخص‌ها با کمک خبرگان گردآوری شد. سپس با نرم‌افزار ISM متلب داده‌ها در قالب ماتریس خودتعاملی تجزیه و تحلیل شدند.
یافته های پژوهش: دستیابی به الگویی پنج سطحی متشکل از 21 شاخص، که 2 شاخص آموزش شفاف‌سازی گزارشگری و همسویی گزارشگری مالی با استانداردهای بین‌المللی گزارشگری تأثیرگذارترین است. همچنین 9 شاخص به عنوان تأثیرپذیرترین و 10 شاخص به عنوان رابط در این الگو عمل می‌کنند.
نتیجه گیری، اصالت و افزوده آن به دانش: همسویی گزارشگری مالی با استانداردهای بین المللی گزارشگری نشان داد که یکسانی، شفافیت و قابل مقایسه کردن گزارش‌ها و صورت‌های مالی تنها به کمک این استانداردها امکان پذیر است. زیرا، این استانداردها مشخص می‌کنند که شرکت‌ها چگونه اسناد را ثبت، هزینه‌ها و درآمدها را گزارش کنند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company)

نویسندگان [English]

  • Alireza Maleki 1
  • Fatemeh Ahmadi 2
  • Forouzan Mohammadi yarijani 1
  • Maryam Nouraie 1
1 Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
2 Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran
چکیده [English]

Subject and Purpose: The remuneration of managers and its measurement, especially in public companies, is one of the challenges of the economy of developing countries, and applying approaches such as transparency of financial reporting can be useful in this regard. In this regard, this research was carried out with the aim of designing a model for assessing managers' rewards with the approach of transparency of financial reporting in Iran's National Oil Products Distribution Company.
Research Method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part, after analyzing interviews with 20 experts, 21 indicators were identified and extracted. In the quantitative part, first, using the self-interaction matrix, the relationship and effectiveness of the indicators were collected with the help of experts. Then, with ISM MATLAB software, the data were analyzed in the form of self-interaction matrix.
Research Findings: Achieving a five-level model consisting of 21 indicators, of which the 2 indicators of reporting transparency and alignment of financial reporting with international reporting standards are the most effective. Also, 9 indicators act as the most influential and 10 indicators act as interfaces in this model.
Conclusion, originality and its addition to knowledge: alignment of financial reporting with international reporting standards showed that uniformity, transparency and comparability of reports and financial statements is only possible with the help of these standards. Because, these standards specify how companies record documents, report expenses and revenues.

کلیدواژه‌ها [English]

  • Directors' compensation
  • financial transparency
  • financial reporting

مراجع

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  • تاریخ دریافت: 02 خرداد 1403
  • تاریخ بازنگری: 29 آبان 1403
  • تاریخ پذیرش: 05 آذر 1403

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