نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشیار، گروه مدیریت، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران.
2 استادیار، گروه مدیریت، دانشکده مدیریت، اقتصاد و حسابداری، دانشگاه پیام نور، تهران، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Model Design for Improvement Integrated Financial and Internal Control Reporting (IFICR)
Abstract
Objective:The purpose of this research is to design a comprehensive and holistic model in the field of effective factors on improving the quality of financial reporting and internal control in companies listed on the Tehran Stock Exchange. The lack of a model that comprehensively includes the factors affecting the quality of financial reporting with a clear classification and mention of indicators (codes), caused the researcher to consider integrated reporting along with internal controls as well as the dimensions mentioned in previous researches, By summarizing, combining and categorizing categories and concepts, it helps managers and experts in this field to have a more comprehensive view of financial reporting and integrated control in order to protect the interests of stakeholders.
Methods: This research is quantitative and its nature and purpose is applied and in terms of data collection، it is a survey The statistical population of the research included faculty members and professors of financial management and accounting of Tehran universities, stock exchange experts and financial and audit institutions based in Tehran province, and financial managers and accountants of Tehran stock exchange companies Since the most basic application of factor analysis is to reduce the number of variables to more limited factors that are usually indirectly effective on the main variable; Therefore, in this research, this method has been used to analyze the data and reduce the number of variables.
Results: From the selected sample, 168 people responded to the questionnaires, which were used in the research data analysis. According to the studies conducted in relation to the research topic and also according to the results obtained from other researches, studies, articles and research projects and the results of the questionnaire, 41 variables were identified, and after further investigation and consultation with the elites, 11 variables are part of Other variables were considered; Therefore, they were included in its inclusion, thus 30 variables were identified as effective factors on the quality of integrated financial reporting and internal control of listed companies. After applying factor analysis، the Kaiser criterion was used to determine the number of factors. Based on this criterion، five factors with characteristic value above 1 were determined as extractable. these factors could explain 91.396% of the total variance of the variables.
Conclusion: In the presented model Management factors with a total factor load of 6.039; legal and legal factors with a total factor load of 3.127; organizational and strategic factors with a total factor load of 3.038; Cultural and social factors with a total factor of 2.961 and factors related to the market structure with a total factor of 2.415 were determined as the most important factors، respectively.
Keywords: Exchange, Integrated Financial Reporting, Internal Control, Reporting Quality
کلیدواژه‌ها [English]
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