بررسی نقش اخلاق در پیاده سازی زبان گزارشگری مالی توسعه پذیر (XBRL)توسط شرکت های پذیرفته شده در بورس اوراق بهادار تهران
محورهای موضوعی : اخلاق و تربیت اسلامی
1 - دانشگاه آزاد اسلامی، علی آباد
2 - گروه حسابداری، واحد علی آباد کتول، دانشگاه آزاد اسلامی، علی آبادکتول، ایران
کلید واژه: اخلاق, زبان گزارشگری مالی توسعه پذیر (XBRL), عوامل محیطی, عوامل سازمانی, عوامل حاکمیت شرکتی, عوامل فنی و تکنولوژی. ,
چکیده مقاله :
زبان نوین گزارشگري مالی در عصر جدید ، زبان گزارشگري مالی توسعه پذیراست. این زبان بعنوان ابزاری قدرتمند، کارائی و اثر بخشی فرآیند گزارشگري مالی را تسهیل ،وفرآیندتحصیل اطلاعات و شفافیت در افشا را بهبود می بخشد. پژوهش حاضر به بررسی نقش اخلاق در پیاده سازی زبان گزارشگری مالی توسعه پذیر (XBRL) توسط شرکت های پذیرفته شده در بورس اوراق بهادار تهران می پردازد.روش پژوهش؛توصیفی از نوع همبستگی است . جامعه آماري شامل، مدیران مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، وحسابرسان عضو جامعه حسابداران رسمي ايران است. از میان جامعه120 نفربا استفاده از روش نمونه گیری تصادفی ساده انتخاب شدند.ابزار گردآوری داده های پژوهش ،پرسشنامه می باشد.بمنظور تجزیه وتحلیل آماری داده های پژوهش،از آزمون دو جمله اي و آزمون tو آزمون ويلكاكسون يك نمونه اي وآزمون كولموگروف- اسميرنف استفاده شده است .یافته های پژوهش نشان می دهد که اخلاق در تسریع پیاده سازی زبان گزارشگری مالی توسعه پذیر (XBRL) توسط شرکت های پذیرفته شده در بورس اوراق بهادار تهران موثر است وعوامل : محیطی ، سازمانی، حاکمیت شرکتی و تکنولوژی از منظر اخلاق در پیاده سازی این زبان گزارشگری مالی تاثیر گذار هستند.از آنجایی که الزام قانونی برای پیاده سازی زبان گزارشگری مالی توسعه پذیر (XBRL) برای شرکتهای پدیرفته شده در بورس اوراق بهادار تهران وجود ندارد ، بنابراین بحث اخلاق بعنوان عامل اصلی می تواند در پیاده سازی این زبان گزارشگری مالی در راستای شفاف سازی اطلاعات موثر واقع گردد.
The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The present study examines the role of ethics in implementing the extensible business reporting language (XBRL) by listed companies in Tehran Stock Exchange.The method of the research is descriptive – correlation.The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 120 participants were selected by simple random sampling .The data gathering tool was a questionnaire.In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used.The findings of the research show that ethics is effective in accelerating the implementation of the Extensible Business Reporting Language (XBRL) by listed companies in the Tehran Stock Exchange. The factors: environmental, organizational, corporate governance, and Technology are Influencing Financial Reporting in Implementing This Language.Since there is no legal requirement for implementation of the Extensible Business Reporting Language (XBRL) for listed companies in the Tehran Stock Exchange, ethics as the main factor can be effective in implementing this financial reporting language in order to clarify the information.
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