پدیدارشناسی تجارب زیسته اساتید حسابداری از آموزش حسابداری بخش عمومی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران.

2 کارشناسی ارشد، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران.

3 کارشناس ارشد، گروه حسابداری، دانشکده حسابداری و مدیریت، دانشگاه شهید بهشتی، تهران،ایران.

10.30473/gaa.2025.69180.1681

چکیده

موضوع و هدف مقاله: هدف پژوهش حاضر شناخت دیدگاه‌ها و تجارب زیسته اساتید رشتة حسابداری از آموزش حسابداری بخش عمومی است.
روش پژوهش: این پژوهش از لحاظ هدف کاربردی و برحسب گردآوری داده یک پژوهش کیفی از نوع پدیدارشناسی توصیفی است. مشارکت‌کنندگان این مطالعه به تعداد 12 نفر و با استفاده از روش نمونه‌گیری هدف‌مند در دانشگاه‌های کشور انتخاب شدند. در جمع‌آوری داده‌های مورد نیاز از روش مصاحبه فردی نیمه‌ساختار یافته تا رسیدن به حد اشباع نظری استفاده شد. برای تحلیل داده‌ها از روش کدگذاری موضوعی و برای بررسی روایی و پایایی مصاحبه‌ها نیز از چهار مفهوم قابلیت اعتماد، قابلیت انتقال، قابلیت تأیید و اطمینان‌پذیری بهره‌بردای شده است.
یافته‌های پژوهش: در مجموع براساس نظرات و دیدگاه‌های اساتید، 4 مضمون اصلی چالش‌ها و موانع زمینه‌ای و محتوایی، تعامل‌پذیری و مسئولیت‌پذیری ذینفعان، فرصت‌ها و مزایای آموزشی و پژوهشی و ویژگی‌های ساختاری و رفتاری اساتید شناسایی گردید. برای 4 مضمون اصلی نیز مجموعاً 48 مضمون فرعی با 106 کد مفهومی استخراج شد.
نتیجه‌گیری، اصالت و افزوده آن به دانش: بیشترین روایت‌ها در ارتباط با مضمون اصلی ویژگی‌های ساختاری و رفتاری اساتید شناسایی گردید، این یافته لزوم توجه به این دغدغه توسط گروه‌های آموزشی حسابداری را منعکس می‌کند. یافته‌های پژوهش، حاکی از نقش مهم اساتید در رفع موانع و چالش‌های آموزش حسابداری بخش عمومی خصوصاً از طریق بازنگری در روش‌ها و الگوهای تدریس و محتوای آموزشی با هدف افزایش جذابیت یادگیری و جلب توجه مخاطبان است.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education

نویسندگان [English]

  • Sajad Naghdi 1
  • roghayye jeddi 2
  • javad esmaeili 3
  • vahid ahmadian 1
1 Assistant Professor, Faculty of Economic and Management, Tabriz University, Tabriz, Iran.
2 M.Sc. Department of Accounting, Faculty of Economic and Management, Tabriz University, Tabriz, Iran.
3 M.Sc. Department of Accounting, Faculty of Accounting and Management, Shahid Beheshti University, Tehran, Iran
چکیده [English]

Subject and Objective of the Article: The aim of the current research is to know the views and lived experiences of accounting professors from the public sector accounting education.
Research Method: This research is practical in terms of purpose, and in terms of data collection, it is a qualitative research. The participants of this study were 12 people selected using the purposeful sampling method.In collecting the required data, a semi-structured interview method was used until reaching theoretical saturation. Thematic coding analysis method was used to analyze the data and the four concepts of credibility, transferability, confirmability and transferability were used to check the validity and reliability of the interviews.
Findings: In total, based on the opinions and views of professors, four main themes including background and content challenges and obstacles, stakeholders' interactivity and responsibility, educational and research opportunities and benefits, and professors' structural and behavioral characteristics were identified, For 4 main themes, a total of 48 sub-themes with 106 conceptual codes were extracted.
Conclusion, Originality and its Contribution to Knowledge: Most of the narratives were identified in the sub-theme of professors' structural and behavioral characteristics, This finding reflects the need to pay attention to this concern of students by accounting educational groups. The findings of the research indicate the important role of professors in solving the challenges of accounting education in the public sector, especially through the revision of teaching methods and educational content with the aim of increasing the attractiveness of learning and attracting the attention of the students.

کلیدواژه‌ها [English]

  • Education
  • Public Sector Accounting
  • Phenomenology

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  • تاریخ دریافت: 18 شهریور 1402
  • تاریخ بازنگری: 29 دی 1403
  • تاریخ پذیرش: 03 اسفند 1403

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