بررسی راهکارهای حفاظت از مرزهای حرفه حسابرسی با تبارشناسی مفهوم «قضاوت»

نویسندگان
1 استاد حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی،دانشکده مدیریت و حسابداری (نویسنده مسئول)
2 دکتری حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران. (اMtohidinejad@yahoo.com)
چکیده
پاسبانی از مرزهای حرفه، وظیفه­ای است که تنها توسط اعضای آن به دوش کشیده می­شود. این وظیفه برای حسابرسان، که دارای وظایف حرفه­ای با پیامدهای مالی و اقتصادی هستند، اهمیتی دوچندان دارد. در واقع وجود پیامدهای مالی و اقتصادی است که امنیت مرزهای حرفه حسابرسی را در برابر حقوقدانان و دادگاه­های قانونی تهدید می­کند. قانون­گذاران بارها و بارها در طول تاریخ کشورهای پیشرو در حوزه حسابرسی (نظیر بریتانیا و آمریکا) به بهانه همین پیامدها، به حوزه استحفاظی حسابرسان نفوذ کرده­ و اصلی­ ترین عنصر تشکیل­ دهنده حرفه را هدف قرار داده­اند: «قضاوت حرفه ­ای». گاهی رأی برای قانونمند ساختن قضاوت حرفه­ای حسابرسان (حسابداری مبتنی بر قواعد) صادر و گاهی بر اهمیت تأثیر شرایط ویژه بر قضاوت حرفه­ ای آنها (حسابداری مبتنی بر اصول) تأکید شده است. پژوهش حاضر با کمک «تبارشناسی» فوکو درصدد شناسایی سازوکارهای حفاظت از حرفه حسابرسی در برابر امواج قانون­گذاری است. یافته ­های پژوهش، اهمیت رابطه دو سویه «قدرت – دانش» را گوشزد کرده و نشان می­دهد که با توجه به دانش­بنیان بودن حرفه حسابرسی و در نظر گرفتن تضاد همیشگی میان اعضای حرفه با افراد یا نهادهای خارجی، حسابرسان راهکارهای متفاوتی همانند تدوین رهنمودهای کلی و تأکید بر قضاوت­های فردی (رویکرد مبتنی بر اصول) یا تدوین استانداردهای حسابداری متعدد، پیچیده، مبهم و ناکامل (رویکرد مبتنی بر قواعد) برای پاسخ به الزامات تحمیلی خارجی ارائه داده ­اند.
کلیدواژه‌ها

عنوان مقاله English

Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept

نویسندگان English

jafar babajani 1
Marzieh Tohidi Nejad 2
1 Full Professor, Allameh Tabataba'i University, Management and Accounting Faculty, Allameh Tabataba'i University,Tehran. (Corresponding author)
2 Accounting Ph.D. at Allameh Tabataba'i University, Management and Accounting Faculty, Allameh Tabataba'i University. (mtohidinejad@yahoo.com)
چکیده English

Protecting the boundaries of a profession, is a duty which is carried only by its members. For auditors, who have professional duties with financial and economic outcomes, this duty takes a great deal of importance. In fact, the existence of financial and economic outcomes, threatens the safety of audit profession against lawyers and legal courts. Through history of pioneer countries in modern auditing, legislators have penetrated to the audit profession and aimed its main component: "Professional Judgment". Sometimes, the focus has been on regulating the auditors' professional judgments (Rules-Based Accounting) and sometimes on considering the special circumstances and the inevitable flexibility of professional judgments (Principles-Based Accounting). By using Foucault's "Genealogy", the purpose of this research is recognizing auditors' protection strategies against legislators' and other outsiders' threats. Findings show that the combination of Knowledge-Based characteristic of auditing profession and the "Power-Knowledge" mutual relation, results in a permanent conflict between people inside and outside the profession. This conflict is the root of auditors' strategic innovations (such as Rules-Based and Principles-Based Accounting specific characteristics) in response to outsiders' threats and requirements.

کلیدواژه‌ها English

Accounting Standards
Genealogy
Principles-Based Accounting
Rules-Based Accounting
Professional judgment
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