چارچوب سرمایه اجتماعی برای مؤسسات حسابرسی ایران

نویسندگان
1 استادیار حسابداری، پردیس فارابی دانشگاه تهران. (نویسنده مسئول)
2 دانشیار حسابداری، دانشکده مدیریت دانشگاه تهران (ghkarami@ut.ac.ir)
3 دانشجوی دکتری حسابداری، پردیس فارابی دانشگاه تهران (jandaghighomim@gmail.com)
چکیده
مؤسسه حسابرسی با مسائل پیچیده­ای از قبیل تضاد منافع، رقابت حاد، کمبود سرمایه فکری، توسعه ­نیافتگی و فاصله انتظارهای ذینفعان مواجه است. از سوی دیگر، تئوری سرمایه اجتماعی به عنوان راه­ حلی بنیادین برای ایجاد مصالحه در تضادها و تقویت اعتماد، تعاون، هم­ افزایی و توسعه شناخته می‌شود. در این راستا، هدف پژوهش حاضر، تبیین تئوری سرمایه اجتماعی در بافت مؤسسات حسابرسی ایران است. بدین منظور، در مطالعه حاضر از روش کیفی تئوری داده‌بنیاد و گردآوری داده سه­ گانه شامل 25 مصاحبه نیمه‌ساختاریافته، 38 مصاحبه ثانویه و تحلیل کیفی 548 سند از نشریه ­های حرفه ­ای کشور استفاده شده است. نتایج پژوهش نشان داد که سرمایه اجتماعی مؤسسات حسابرسی ایران از دو منظر درون سازمانی و برون سازمانی و سه بُعد ساختاری، شناختی و رابطه­ ای قابل تبیین می ­باشد. به­ طور خلاصه، بُعد ساختاری شامل تشکیلات، نقش­ها و روابط درونی و بیرونی مؤسسه، بُعد شناختی شامل هنجارها و سیاست­های مؤسسه در تعامل­های درونی و بیرونی، و بُعد رابطه ­ای شامل اعتماد، سرمایه فکری، هم ­افزایی و مشروعیتی است که به واسطه مقوله­ های دو بُعد دیگر عاید مؤسسه می­ شود. هر یک از ابعاد چارچوب پژوهش، مقوله­ ها و مفاهیم زمینه‌ای متعددی را تبیین می­ کنند که در مجموع، یک سازه تئوریک جامع و منسجم برای اعتلاء و توسعه مؤسسات حسابرسی کشور فراهم می­ آورند.
کلیدواژه‌ها

عنوان مقاله English

Social Capital Framework for Iranian Audit Firms

نویسندگان English

Mohammadreza Mehrabanpour 1
Gholamreza Karami 2
Mohammad Jandaghi Ghomi 3
1 Assistant Prof. in Accounting, College of Farabi, University of Tehran. (Corresponding Author)
2 Associate Prof. in Accounting, Faculty of Management, University of Tehran, Tehran.(ghkarami@ut.ac.ir)
3 Ph.D. Candidate in Accounting, College of Farabi, University of Tehran(jandaghighomim@gmail.com)
چکیده English

Audit firm faces complex issues such as conflict of interest, fierce competition, lack of intellectual capital, underdevelopment, and stakeholders' expectations gap. On the other hand, social capital is recognized as a fundamental solution to reconciling conflicts and strengthening trust, cooperation, synergy, and development. In this regard, the purpose of the present study is to explain the framework of social capital in the context of Iranian auditing firms. For this aim, the qualitative grounded theory method and a triangulation data collection including 25 semi-structured interviews, 38 secondary interviews, and the qualitative analysis of 548 documents from professional magazines of the country have been used in the present study. The results showed that the social capital of Iranian auditing firms can be explained from two perspectives, within the organization and outside the organization, and three structural, cognitive, and relational dimensions. In short, the structural dimension includes the organization, roles, and internal and external relations of the organization, the cognitive dimension includes the norms and policies of the organization's internal and external interactions, and the relationship dimension includes trust, intellectual capital, synergy, and legitimacy that is gained by the firm through the other two dimensions of income. Each dimension of the research framework explains several categories and contextual concepts that overall provide a comprehensive and coherent theoretical framework for the promotion and development of the country's auditing firms.

کلیدواژه‌ها English

Iranian audit firms
Social capital
Audit profession
Expectations gap
Stakeholders
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