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مطالعه جامع پسایندهای ریسک‌های اقلیمی از منظر حسابداری با رهیافت فراترکیب | ||
| دانش حسابداری مالی | ||
| دوره 10، شماره 4 - شماره پیاپی 39، دی 1402، صفحه 27-55 اصل مقاله (1.6 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30479/jfak.2024.19822.3165 | ||
| نویسندگان | ||
| سجاد نقدی* 1؛ رقیه جدی2 | ||
| 1استادیار گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران | ||
| 2کارشناس ارشد، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران | ||
| تاریخ دریافت: 26 دی 1402، تاریخ بازنگری: 30 بهمن 1402، تاریخ پذیرش: 02 اسفند 1402 | ||
| چکیده | ||
| هدف: امروزه تغییرات اقلیمی به یکی از ریسک‌های نوظهور در دنیای تجارت تبدیل شده است، لذا هدف پژوهش حاضر مطالعه جامع پسایندهای ریسک‌های اقلیمی در حسابداری است. روش: پژوهش حاضر به لحاظ هدف کاربردی و به لحاظ تحلیل داده از نوع مطالعات کیفی با رهیافت فراترکیب است. بدین منظور با مراجعه به مطالعات لاتین و فارسی منتشر شده در پایگاه‌های اطلاعاتی معتبر، در تمامی پهنه‌های مکانی و در طی سال‌های 1388تا دی 1402 (2010 تا ژانویه 2024) از میان انبوه مقالات اولیه، 47 مقاله با روش پریزما شناسایی گردید، همچنین جهت رتبه‌بندی مفاهیم از آنتروپی شانون استفاده شده است. یافته‌ها: در پژوهش حاضر چارچوب جامعی با بهره‌برداری از الگوی هفت مرحله‌ای ساندلوسکی و باروسو ارائه شده است، این چارچوب در حول مقوله اصلی پسایندها، شامل 2 مقوله فرعی، 15 مفهوم و 81 کد است. نتایج همچنین نشانگر آن است که تخصیص کم وجه نقد برای سرمایه‌گذاری، کاهش ارزش دارایی‌های ثابت مشهود، افزایش ریسک حسابرسی، افزایش تناوب ارزیابی کاهش ارزش دارایی‌ها، کاهش درآمدهای شرکت و استقراض بانکی، افزایش اجتناب مالیاتی و محافظه‌کاری در حسابداری از مهمترین پسایندهای تغییرات اقلیمی در حسابداری محسوب می‌شوند. نتیجه‌گیری: نتایج این پژوهش لزوم توجه به ریسک‌های اقلیمی به عنوان یکی از مؤلفه‌های نوظهور در سیاست‌های حسابداری خصوصاً تدوین استانداردهای حسابداری را ایجاب می‌نماید. دانش‌افزایی: پژوهش حاضر شواهدی از پیامدهای مختلف ریسک‌های اقلیمی در حسابداری را ارائه می‌دهد. این موضوع می‌تواند توجه استانداردگذارهای حسابداری به الزامی کردن افشای اطلاعات مربوط به ریسک‌های اقلیمی در گزارشگری سالانه شرکت‌ها را جلب نموده و از این طریق شفافیت گزارشگری مالی در زمینه آب و هوا افزایش می‌یابد. | ||
| کلیدواژه‌ها | ||
| تغییرات اقلیمی؛ ریسک‌های اقلیمی؛ حسابداری؛ پسایندها؛ فراترکیب | ||
| عنوان مقاله [English] | ||
| A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach | ||
| نویسندگان [English] | ||
| sajad naghdi1؛ Roghayye jeddi2 | ||
| 1Assistant Professor, Department of Accounting, Faculty of Economic and Management, University of Tabriz, Tabriz, Iran | ||
| 2M.Sc. in Accounting, Department of Accounting, Faculty of Economic and Management | ||
| چکیده [English] | ||
| Purpose: Nowdays, climate change has become one of the emerging risks in the world of business, so the aim of this research is to comprehensively study the implications of climate risks in accounting. Method: This research is practical in terms of purpose and it is a qualitative research in terms of the nature of data analysis with a meta-synthesis approach. For this purpose, by referring to english and persian studies published in reliable databases, in all geographical areas and during the years 2010 to january 2024), 47 articles were identified with the prisma method, also shannon's entropy was used to rank the concepts. Results: In the current research, a comprehensive framework is presented using the seven-stage model of Sandelowski and Barroso, this framework includes 2 sub-categories, 15 concepts and 81 codes around the main category of accunting consequences of climate risks. The results also show low allocation of cash for investment, impairment of tangible fixed assets, increasing audit risk and the frequency of assessment of asset impairment, reducing company revenues and bank borrowing, increasing tax avoidance and conservatism in accounting are among the most important consequences of climate change in accounting. Conclusion: The results of this research indicate the need to pay attention to climate risks as one of the emerging components in accounting policies, especially the formulation of accounting standards. Contribution: The present research provides evidence of different consequences of climate risks in accounting. This issue can draw the attention of accounting standard setters to the requirement to disclose information related to climate risks in the annual reporting of companies, and in this way the transparency of financial reporting in the field of climate will increase | ||
| کلیدواژه‌ها [English] | ||
| Climate Changes, Climate Risks, Accounting, Consequences, Meta-Synthesis | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 159 تعداد دریافت فایل اصل مقاله: 205 |
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