حسابداری و بودجه‌ریزی بخش عمومی

حسابداری و بودجه‌ریزی بخش عمومی

الگوسازی اخلاق حسابداری بخش عمومی با تأکید بر نقش حسابداری دادگاهی

نوع مقاله : مقاله پژوهشی

نویسندگان
جواد شهنازخضرلو 1
حمید عزیزمحمدلو 2
1 گروه حسابداری. دانشکده علوم اجتماعی. دانشگاه بین المللی امام خمینی(ره). قزوین. ایران
2 دانشیارگروه حسابداری دانشکده علوم اجتماعی دانشگاه بین المللی امام خمینی (ره)، قزوین، ایران
10.22034/psab.2026.241994
چکیده
این پژوهش با هدف طراحی و تبیین مدل اخلاق حسابداری در بخش عمومی با تأکید بر ظرفیت‌های حسابداری دادگاهی انجام شده است. روش تحقیق از نظر هدف، بنیادی و از نظر ماهیت، اکتشافی است که با رویکرد کیفی نظریه داده‌بنیاد و از طریق مصاحبه‌های عمیق با خبرگان اجرا گردید. جامعه مورد مطالعه شامل خبرگان دانشگاهی، حسابداران دادگاهی و کارشناسان رسمی قوه قضاییه بود که ۱۱ نفر از آن‌ها به روش نمونه‌گیری هدفمند و گلوله‌برفی تا رسیدن به اشباع نظری انتخاب شدند. فرآیند تحلیل داده‌ها در سه مرحله کدگذاری باز، محوری و گزینشی انجام شد و پایایی و اعتبار الگو با استفاده از پنل دلفی، ضریب هماهنگی کندال و آلفای کرونباخ به تأیید رسید. یافته‌ها نشان‌دهنده استخراج ۵۳ کد ثانویه در قالب ۱۲ مقوله کلی بود. الگوی نهایی پژوهش در قالب یک مدل پارادایمی شامل شرایط علی (رعایت اخلاق، سیستم‌های حسابداری و اهداف)، شرایط زمینه‌ای (آموزش، توسعه اخلاق و فناوری اطلاعات)، شرایط مداخله‌گر (مهارت‌های حرفه‌ای)، پدیده محوری (استانداردهای حسابداری دادگاهی)، راهبردهای قانونی و آموزشی، و در نهایت پیامدهای اجتماعی، دولتی و سازمانی ترسیم گردید. این مدل چارچوبی راهبردی برای تقویت شفافیت و سلامت نظام مالی در بخش عمومی ارائه می‌دهد.
کلیدواژه‌ها
حسابداری
انطباق اخلاقی
بخش عمومی
حسابداری دادگاهی
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حسابداری و بودجه‌ریزی بخش عمومی
دوره 7، شماره 1 - شماره پیاپی 23
اردیبهشت 1405
صفحه 23-62

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