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سناریونگاری آموزش حسابداری ایران در افق پانزده ساله با استفاده از روش شبکه جهانی کسب و کار (GBN) | ||
آینده پژوهی ایران | ||
دوره 8، شماره 1 - شماره پیاپی 14، شهریور 1402، صفحه 311-344 اصل مقاله (1.23 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30479/jfs.2023.17720.1426 | ||
نویسندگان | ||
محمدجواد صدیقیان1؛ فروغ حیرانی* 2؛ محمود معین الدین3؛ حمید بابایی میبدی4 | ||
1دانشجوی دکتری حسابداری ، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران | ||
2استاد یار ، گروه حسابداری، دانشکده مدیریت و حسابداری و اقتصاد، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران | ||
3استاد یار،گروه حسابداری، دانشکده مدیریت و حسابداری و اقتصاد، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران. | ||
4دانشیار،گروه مدیریت، دانشکده علوم انسانی، دانشگاه میبد، ایران | ||
تاریخ دریافت: 06 شهریور 1401، تاریخ بازنگری: 28 فروردین 1402، تاریخ پذیرش: 09 اردیبهشت 1402 | ||
چکیده | ||
هدف و زمینه: سرعت تغییرات و همه گیری آن در عصر حاضر، جنس مهارتهای موردنیاز در بازار کار را تغییر داده ، به نحوی که دیگر با برنامهریزی گذشتهمحور و تک ساحتی نمیتوان پاسخگوی نیازهای آموزشی جامعه بود و برای ایجاد تغییرات ماندگار و تاثیرگذار نیاز به رویکردی میانرشتهای و آیندهمحور است. این مقاله به منظور تدوین سناریوهایی برای آموزش حسابداری در ایران در 15 سال آینده انجام شده است. روش: پژوهش حاضر در زمره طرحهای آمیخته (کیفی و کمی) بوده و از حیث هدف، کاربردی و از نظرگردآوری دادهها، توصیفی و از روش سناریونویسی استفاده شده است. فهرستی از پیشرانهای تاثیرگذار بر آینده آموزش حسابداری انتخاب و سپس دو پیشرانی که بالاترین وزن بر حسب میزان اهمیت و درجه عدمقطعیت داشتند چهار سناریو مختلف از آینده آموزش حسابداری طبق روش شبکه جهانی کسب و کار (GBN) تنظیم گردید. یافتهها: دراین پژوهش با تلاقی دادن دو عدم قطعیت اصلی ناظر بر پیشرانها شناسایی آموزش حسابداری، چهار سناریو از آینده آموزش حسابداری در ایران به دست آمد که در مرحله نهایی این مطالعه و با تائید خبرگان، مورد تشریح و تصویرسازی قرارگرفت. نتیجهگیری: هر چند عوامل متعدد و در هم تنیدهای بر آیندة آموزش حسابداری در ایران تأثیرگذار است ولی اولویتدارترین این پیشرانها بر اساس نظر خبرگان، عبارتاند از ظهور نوپاها و گسترش فرصتهای تجاری مرتبط با شیوههای جدید آموزشی، که از تلاقی این عدم قطعیتهای دوگانه، چهار سناریو دگردیسی، دژ غیرقابل نفوذ، ورود برای عموم آزاد و در نهایت خط تولید سفارشی، از آینده آموزش حسابداری قابل تصور است.. | ||
کلیدواژهها | ||
آیندهپژوهی؛ سناریو نویسی؛ نظام آموزشی حسابداری؛ پیشرانها؛ شبکه جهانی کسبوکار | ||
عنوان مقاله [English] | ||
Scenario planning of Iran's accounting education in a fifteen-year horizon using the Global Business Network (GBN) method. | ||
نویسندگان [English] | ||
mohamadjavad sedighian1؛ forugh heyrani2؛ Mahmoud Moinuddin3؛ Hamid Babaei Meybodi4 | ||
1PhD student in accounting, Azad University, Yazd Branch and teacher of Technical and Vocational University | ||
2Director of Graduate Studies and Vice President of Human Resources Development and Management, Yazd Branch of Azad University | ||
3Department of Accounting, Faculty of Management, Accounting and Economics, Islamic Azad University, Yazd Branch, Iran | ||
4Department of Management, Faculty of Humanities, Meybod University, Iran | ||
چکیده [English] | ||
Purpose and context: The speed of changes and its epidemic in the current era has changed the type of skills needed in the labor market, in such a way that it is no longer possible to respond to the educational needs of society with past-oriented and one-dimensional planning, and to create lasting and effective changes, an interdisciplinary and future-oriented approach is needed. Method: The current research is among the mixed designs and it is applied in terms of purpose and descriptive in terms of data collection and the scenario writing method was used.Four different scenarios were set for the two drivers that had the highest weight in terms of importance and degree of uncertainty. Findings: In this research, four scenarios of the future of accounting education in Iran were obtained by combining the two main uncertainties regarding the drivers of accounting education, which were described and illustrated in the final stage of this study and with the approval of experts. Conclusion: Although many and interwoven factors influence the future of accounting education in Iran, but the most priority drivers according to the opinion of experts are the emergence of start-ups and the expansion of business opportunities related to new educational methods, which from the intersection of these two uncertainties, four The scenario of transformation, an impenetrable fortress, entry for the public and finally a custom production line is conceivable from the future of accounting education. | ||
کلیدواژهها [English] | ||
Future studies, scenario writing, accounting education system, drivers, global business network | ||
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