دانش سرمایه‌گذاری

دانش سرمایه‌گذاری

تاثیر تکنیک‌های نوین حسابداری مدیریت بر تمایل به مدیریت سود در شرایط بحران مالی

نوع مقاله : مقاله پژوهشی

نویسندگان
گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
10.22034/jik.2025.78589.4776
چکیده
در شرایط بحران مالی، فشارهای اقتصادی می‌توانند رفتارهای مالی مدیران را تحت‌تأثیر قرار داده و یکی از نتایج آن، افزایش تمایل به مدیریت سود باشد. تکنیک‌های نوین حسابداری مدیریت در این زمینه نقشی دوگانه ایفا می‌کنند؛ از یک‌سو به‌عنوان ابزارهایی برای ارتقای شفافیت، کنترل و کارایی مالی شناخته می‌شوند، و از سوی دیگر می‌توانند بستری برای اعمال دستکاری‌های سودجویانه فراهم آورند.
پژوهش حاضر باهدف بررسی اثر این ابزارها بر تمایل به مدیریت سود در بستر بحران‌های مالی انجام شده و تلاش دارد با نگاهی تحلیلی، نحوه تأثیرگذاری عوامل مدیریتی و اطلاعاتی را بر رفتارهای گزارشگری مالی مدیران ارزیابی کند. داده‌های این مطالعه مربوط به سال مالی ۱۴۰۲ است.
در بخش کیفی، داده‌ها با استفاده از روش دلفی و از طریق پرسش‌نامه گردآوری شده‌اند. پنل دلفی شامل متخصصانی از حوزه دانشگاهی و مدیران مالی شرکت‌های بورسی بوده است. در بخش کمی نیز، تحلیل داده‌ها با بهره‌گیری از آزمون همبستگی پیرسون انجام شده است.
یافته‌ها نشان می‌دهد که برخی ابزارها از جمله هوش مصنوعی، مدیریت ارتباط با مشتری، منافع و قابلیت‌ها، رابطه‌ای معکوس و معنادار با تمایل به مدیریت سود در شرایط بحرانی دارند. در مقابل، محدودیت‌ها و مشکلات شناسایی‌شده، با افزایش این تمایل در ارتباط معنادار هستند.
کلیدواژه‌ها: هوش مصنوعی، مدیریت ارتباط با مشتری، منافع و قابلیت‌ها ، محدودیت‌ها و مشکلات ، تمایل به مدیریت سود ، بحران مالی
کلیدواژه‌ها

عنوان مقاله English

The Impact of Modern Management Accounting Techniques on Earnings Management Tendencies During Financial Crises

نویسندگان English

nooshin asadi looye
mojtaba maleki choobari
sina kheradyar
Department of Accounting, Ra.C., Islamic Azad University, Rasht, Iran
چکیده English

During financial crises, economic pressures can significantly influence managerial financial behavior, often resulting in an increased tendency toward earnings management. Modern management accounting techniques play a dual role in this context: on one hand, they are recognized as tools for enhancing transparency, control, and financial efficiency; on the other hand, they may also provide a platform for opportunistic earnings manipulation.
This study aims to examine the effect of these techniques on the propensity for earnings management in the context of financial crises, adopting an analytical approach to evaluate how managerial and informational factors impact financial reporting behaviors. The data for this research pertain to the 2023 fiscal year (1402 in the Iranian calendar).
In the qualitative phase, data were collected using the Delphi method through a structured questionnaire. The Delphi panel consisted of academic experts and financial managers from publicly listed companies. In the quantitative phase, data analysis was conducted using Pearson correlation tests.
Findings indicate that certain tools—such as artificial intelligence, customer relationship management, benefits and capabilities—are significantly and negatively associated with earnings management tendencies under crisis conditions. Conversely, identified constraints and challenges show a significant positive relationship with increased earnings management propensity.
Keywords:
Artificial Intelligence, Customer Relationship Management, Benefits and Capabilities, Constraints and Challenges, Earnings Management Tendency, Financial Crisis

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