ارائه چارچوب حسابداری میراثی و ارزیابی ماتریسی کارکردهای آن در مالکیت خانوادگی

هدف این مطالعه، ارائه چارچوب حسابداری میراثی و ارزیابی ماتریسی کارکردهای آن در مالکیت خانوادگی می‌باشد. این مطالعه از منظر هدف در روش‌شناسی اکتشافی است و بر اساس ماهیت جمع‌آوری داده‌ها ترکیبی تلقی می‌شود. لذا بر اساس ماهیت چنین فرآیندی، ابتدا از طریق مصاحبه با خبرگان تلاش شد تا زمینه‌های موثر بر شکل‌گیری حسابداری میراثی در بستر شرکت‌های دارای مالکیت خانوادگی از طریق سه مرحله کدگذاری شناسایی شود و بر اساس تحلیل دلفی پایایی محورهای اصلی مورد بررسی قرار گیرد تا با تعمیم آن به بستر مطالعه در بخش کمّی، موثرترین زمینه‌ی شناسایی مشخص گردد. نتایج مطالعه در بخش کیفی حکایت از شناسایی 4 مقوله و 8 مولفه و 39 مضمون در قالب یک مدل چندبعدی دارد. همچنین در بخش کمی نتایج نشان داد، مهم‌ترین زمینه در تقویت شکل‌گیری حسابداری میراثی در بستر کارکردهای شرکت‌های دارای مالکیت خانوادگی، مولفه‌ی محوری فرصت‌طلبی حاکمیتی می‌باشد. این نتایج گویایی این مسئله است که کارکردهای فرصت‌طلبانه‌ی حاکمیتی، از حسابداری به‌عنوان اَبزاری برای تحقق خواسته‌هایشان بهره می‌برد تا با افشاء گزینشی اطلاعات، منافع اعضای خانواده که مستقیم یا غیرمستقیم در هیئت‌مدیره هستند را تامین ‌نماید.

presentation of heritage accounting framework and matrix-based evaluation of its functions in family ownership

the ownership share of a part of the capital market companies is owned by family owners, who usually seek to appoint the supervisory and executive bodies of the company in such a way as to get maximize returns by focusing on financial performance due to the priority of their interests. the existence of such an approach in the ownership structure of companies usually causes the rights of other stakeholders to be violated by using accounting as a tool to realize their interests. therefore, the purpose of this study is to present the heritage accounting framework and matrix-based evaluation of its functions in family ownership. this study is exploratory from the objective point of view and it is considered mixed based on the nature of data collection. therefore, based on the nature of such a process, first, through interviews with experts, we aimed to identify the factors affecting the formation of heritage accounting in the context of family-owned companies through three stages of coding and based on the delphi analysis, the reliability of the main axes should be examined in order to determine the most effective field of identification in the formation of heritage accounting in family-owned companies with the possibility of generalizing it to the study context in the quantitative section. the results of the study in the qualitative part, based on 12 interviews, indicate the identification of 4 categories, 8 components and 39 themes in the form of a multidimensional model. also, in the quantitative part, the results showed that the most important field in strengthening the formation of heritage accounting in the context of the functions of family-owned companies is the central component of governance opportunism. these results are indicative of the fact that the opportunistic functions of governance consider accounting as a tool to fulfill their wishes and the disclosure of selective information provides the interests of family members who are directly or indirectly on the board of directors. therefore, heritage accounting is a creation of thinking, selection and type of appointments in the structure of family-owned companies while trying to avoid any legal violations, by confiscating the company's elements in the implementation of events and financial events, they merely reflect news to other stakeholders so that the interests of the main owners of the company are not harmed.