شناسایی عوامل مؤثر بر مسمومیت مالی و طراحی الگوی پارادایم مسمومیت مالی مبتنی بر تحلیل داده بنیاد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای تخصصی حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران .

2 استادیار،گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران

3 استادیار گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.

4 استادیار گروه مدیریت دولتی، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.

چکیده

مسمومیت مالی، موجب به‌خطر ‌انداختن سلامت فردی، اجتماعی و تحمیل هزینه‌های هنگفت بر اشخاص و دولت‌ها می‌شود. هدف این پژوهش شناسایی عوامل ایجاد و تشدید مسمومیت مالی از طریق استفاده از رویکردهای مالی‌درمانی و حسابداری ذهنی است. روش پژوهش، نظریه داده بنیاد و نمونه‌گیری نظری در سال‌های 1398 و 1399 می باشد. منابع جمع آوری اطلاعات از طریق مصاحبه عمیق و نیمه ساختار یافته، مشاهده، تجارب شخصی، خاطرات پاسخ‌دهندگان، ادبیات موجود و تأملات شخصی پژوهشگر می باشد. برازش کیفی مدل، از طریق روش بازبینی مشاور کیفی غیرمشارکت‌کننده، بازبینی خبرگان پژوهش و تکنیک تثلیث انجام گردید و نتایج درقالب الگوی پارادایم مسمومیت مالی به‌روش تحلیل داده بنیاد با درنظر گرفتن شرایط علّی (مشکلات مالی در درمان سرطان)، شرایط مداخله‌گر (عامل بیمه درمانی، مرحله سرطان، افزایش بدهی‌های درمان و ....)، بستر پدیده (مانی گرام نامتوازن، اختلالات پولی و ...) و پیامدها (تحت تأثیرقراردادن نتایج پزشکی، ورشکستگی و ...) شکل گرفت.

کلیدواژه‌ها

عنوان مقاله [English]

Identifying the factors affecting financial toxicity and designing a financial toxicity paradigm pattern based on grounded theory

نویسندگان [English]

  • Saeid karimipour saryazdi 1
  • sina kherdyar 2
  • Seyed Reza Seyed Nezhad Fahim 3
  • Farzin Farahbod 4
1 PhD student in accounting. Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
3 Assistant Professor, Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
4 Assistant Professor, Department of Public Administration, Rasht Branch, Islamic Azad University, Rasht, Iran.
چکیده [English]

Financial toxicity endangers the personal and social health of individuals and imposes enormous costs on individuals and governments. So far, financial toxicity has only been studied in the medical sciences. The purpose of this study is to to investigate and develop general principles for identifying the factors that create and exacerbate financial toxicity, financial therapy and mental accounting approaches. The research method is grounded theory and from theoretical sampling to saturation stage in 2019 and 2020 has been used. Data collection sources were conducted through in-depth and semi-structured interviews, participatory and non-participatory observation, personal experiences, respondents' memories, existing literature, and the researcher's personal reflections. To fit the model qualitatively, three methods of peer-debriefing, member checking, and triangulation techniques were used and the results in the form of financial toxicity paradigm model by data analysis method of the foundation taking into account causal conditions (financial problems In cancer treatment), intervening conditions (health insurance agent, cancer stage, clinical features, increase in treatment debts, family dimension, etc.), context of the phenomenon (incorrect classification, unbalanced monogram, monetary disorders and abnormal genogram Consequences (decreased quality of life, affected by medical outcomes, job loss, divorce, bankruptcy, mortality and increased distress among survivors) were formed.

کلیدواژه‌ها [English]

  • Financial Toxicity
  • Financial Therapy
  • Mental Accounting
  • Oncology
  • Psychology

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