سُنخ ‌شناسی و بسط نظریه حسابداری سایه در کارکردهای شرکت‌های بازار سرمایه

ﺑﺎ ﺗﻐﯿﯿﺮ ﻻﯾﻪﻫﺎی اﺟﺘﻤﺎﻋﯽ، داﻧﺶ ﺣﺴﺎﺑﺪاری ﻧﯿﺰ در ﻣﺴﯿﺮ واﮐﻨﺶ ﺑﻪ اﯾﻦ ﺗﻐﯿﯿﺮات، ﻓﺮآﯾﻨﺪی ﻧﻮﻇﻬﻮر در اﯾﻦ ﻋﺮﺻﻪ ﮐﻪ ﻣﺒﺘﻨﯽ ﺑﺮ ارزﺷﯽ ﻓﺮاﮔﯿﺮ و ﺑﺮآﻣﺪه از ﺑﺴﺘﺮﻫﺎی اﺟﺘﻤﺎﻋﯽ اﺳﺖ را ﺗﺤﺖ ﻋﻨﻮان ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ ﺗﻮﺳﻌﻪ داده اﺳﺖ. ﻟﺬا ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ را ﻣﯽ ﺗﻮان ﺟﻨﺶ اﺟﺘﻤﺎﻋﯽ ﺗﻠﻘﯽ ﻧﻤﻮد ﮐﻪ ﺑﺎ درک ﺷﮑﺎف اﺟﺘﻤﺎﻋﯽ در ﭘﯽ ارﺗﻘﺎء ﺳﻄﺢ ﻣﺴﺌﻮﻟﯿﺖ ﭘﺬﯾﺮی اﺟﺘﻤﺎﻋﯽ ﺷﺮﮐﺖﻫﺎ در ﺟﻨﺒﻪﻫﺎی ﻣﺨﺘﻠﻒ ﻣﯽ ﺑﺎﺷﺪ. اﯾﻦ ﺣﻮزه از داﻧﺶ ﺣﺴﺎﺑﺪاری ﺑﺪﻟﯿﻞ ﻋﺪم ﺷﻨﺎﺧﺖ ﻣﻔﻬﻮﻣﯽ دارای اﺑﻬﺎم ﻣﯽ ﺑﺎﺷﺪ و اﯾﻦ ﭘﮋوﻫﺶ در ﺗﻼش اﺳﺖ ﺗﺎ ﻧﺴﺒﺖ ﺑﻪ ﺷﻨﺎﺳﯽ ﮔﻮﻧﻪ ﻫﺎی ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ از ﻣﻨﻈﺮ ﮐﺎرﮐﺮدی در ﺳﻄﺢ ﺷﺮﮐﺖ ﻫﺎی ﺑﺎزار ﺳﺮﻣﺎﯾﻪ اﻗﺪام ﻧﻤﺎﯾﺪ. در اﯾﻦ ﭘﮋوﻫﺶ ﺑﺎﺗﻮﺟﻪ ﺑﻪ اﯾﻨﮑﻪ ﻣﺒﻨﺎی ﻣﺸﺨﺺ و ﻣﻨﺴﺠﻤﯽ در ﺧﺼﻮص، ﻣﻔﻬﻮم ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ وﺟﻮد ﻧﺪارد ﺑﺎ اﺗﮑﺎء ﺑﻪ ﭘﺸﺘﻮاﻧﻪ ی روش ﺷﻨﺎﺳﯽ ﺑﺨﺶ ﮐﯿﻔﯽ ﺗﻼش ﮔﺮدﯾﺪ ﺗﺎ ﺑﺮاﺳﺎس، ﻓﺮآﯾﻨﺪ ﺳﺎﺧﺘﺎر ﺗﺤﻠﯿﻞ ﻣﺤﺘﻮاﯾﯽ و اﺑﺰار رﭘﯿﺪﻣﺎﯾﻨﺮ، اوﻻً ﻧﺴﺒﺖ ﺑﻪ ﺷﻨﺎﺳﺎﯾﯽ ﻣﻀﺎﻣﯿﻦ ﮔﺰاره ای ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ اﻗﺪام ﮔﺮدد و ﺛﺎﻧﯿﺎً از ﻃﺮﯾﻖ ﺗﺤﻠﯿﻞ ﮐﯿﻮ ﮔﻮﻧﻪ ﺷﻨﺎﺳﯽ ﮐﺎرﮐﺮدﻫﺎی ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ در ﺳﻄﺢ ﺷﺮﮐﺖ ﻫﺎی ﺑﺎزار ﺳﺮﻣﺎﯾﻪ ﺻﻮرت ﮔﯿﺮد. در واﻗﻊ در اﯾﻦ ﺑﺨﺶ ﻃﺒﻖ ﺗﺤﻠﯿﻞ واﯾﺮﻣﺎﮐﺲ اﺑﺘﺪا از ﻃﺮﯾﻖ ﻣﺎﺗﺮﯾﺲ ﭼﺮﺧﺶ ﯾﺎﻓﺘﻪ ﻧﺴﺒﺖ ﺑﻪ ﺗﻌﯿﯿﻦ ﮔﻮﻧﻪﻫﺎ اﻗﺪام ﺷﺪ و ﺳﭙﺲ ﻃﺒﻖ ﮐﺎرتﻫﺎی اﻣﺘﯿﺎزی ﺑﻪ ﻫﺮﯾﮏ از ﮔﺰاره ﻫﺎ، ﻣﺸﺨﺺ ﺷﺪ ﻫﺮ ﮔﺬاره ﺑﻪ ﮐﺪام ﮔﻮﻧﻪ اﺧﺘﺼﺎص دارد. ﻟﺬا از ﻧﻈﺮ ﻧﺘﯿﺠﻪ اﯾﻦ ﭘﮋوﻫﺶ ﺗﻮﺳﻌﻪ ای و از ﻧﻈﺮ ﻫﺪف ﮐﺎرﺑﺮدی و در دﺳﺘﻪ ﭘﮋوﻫﺶ ﻫﺎی ﻧﯿﻤﻪ ﺗﺠﺮﺑﯽ ﻗﺮار ﻣﯽﮔﯿﺮد. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ در ﺑﺨﺶ ﮐﯿﻔﯽ از ﺷﻨﺎﺳﺎﯾﯽ 18 ﻣﻀﻤﻮن ﮔﺰاره ای ﺑﺮاﺳﺎس ﻣﺮور 12 ﭘﮋوﻫﺶ ﻋﻠﻤﯽ در ﺣﻮزه ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ ﺣﮑﺎﯾﺖ دارد. در ﺑﺨﺸﯽ ﮐﻤﯽ ﻧﺘﺎﯾﺞ ﻧﺸﺎن داد، ﺳﻪ ﮔﻮﻧﻪ ی ﺗﻔﺴﯿﺮی ﺗﺤﺖ ﻋﻨﻮان ﮐﺎرﮐﺮد رﻋﺎﯾﺖ ﺣﻘﻮق ذﯾﻨﻔﻌﺎن؛ ﮐﺎرﮐﺮد رﻋﺎﯾﺖ ﺣﻘﻮق ﻗﻀﺎﯾﯽ و ﮐﺎرﮐﺮد رﻋﺎﯾﺖ ﺣﻘﻮق ﻣﺤﯿﻂزﯾﺴﺖ ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪ ﮐﻪ در ﻫﺮ ﮔﻮﻧﻪ 6 ﻣﻀﻤﻮن ﮔﺰاره ای ﻗﺮار ﮔﺮﻓﺖ. ﻧﺘﺎﯾﺞ اﯾﻦ ﭘﮋوﻫﺶ ﻇﺮﻓﯿﺖ ﻫﺎی ﺑﺎﻟﻘﻮه ی ارزش ﻫﺎی اﺟﺘﻤﺎﻋﯽ را در ارﺗﺒﺎط ﺑﯿﻦ ﺷﺮﮐﺖ ﺑﺎ ذﯾﻨﻔﻌﺎن از ﻃﺮﯾﻖ ﺣﺴﺎﺑﺪاری ﺳﺎﯾﻪ ﺗﻮﺳﻌﻪ ﻣﯽ ﺑﺨﺸﺪ و ﺑﺎﻋﺚ ﻣﯽ ﮔﺮدد ﺗﺎ ﺳﻄﺢ ادراک ذﯾﻨﻔﻌﺎن ﺑﻪ وﯾﮋه ﺳﻬﺎﻣﺪاران و ﺳﺮﻣﺎﯾﻪﮔﺬاران از ﻋﻤﻠﮑﺮدﻫﺎی ﺷﺮﮐﺖ ﻫﺎ ﺗﻘﻮﯾﺖ ﮔﺮدد و ﺧﻂ ﻣﺸﺨﺼﯽ از زﺑﺎن ﮔﺰارﺷﮕﺮی واﻗﻊ ﮔﺮاﯾﺎﻧﻪ در ﺑﯿﻦ آﻧﺎن اﻧﻌﮑﺎس ﯾﺎﺑﺪ.

typology and expansion of shadow accounting theory in the functions of capital market companies

with the change of social layers, accounting knowledge has also developed an emerging process in this field, which is based on a comprehensive value arising from social contexts, under the name of shadow accounting, in response to these changes. therefore, shadow accounting can be considered as a social movement that seeks to improve the level of social responsibility of companies in various aspects by understanding the social gap. this field of accounting knowledge is ambiguous due to the lack of conceptual recognition, and this research is trying to identify the types of shadow accounting from a functional perspective at the level of capital market companies. in this research, considering that there is no clear and coherent basis regarding the concept of shadow accounting, relying on the methodology of the qualitative part, an attempt was made to identify the propositional themes of shadow accounting based on the content analysis structure process and the rapid miner tool. and secondly, it should be done through q analysis of the typology of shadow accounting functions at the level of capital market companies. therefore, in terms of the result of this research, it is developmental and in terms of practical purpose, it is placed in the category of semi-experimental research. the research results in the qualitative part indicate the identification of 18 propositional themes based on the review of 12 scientific researches in the field of shadow accounting. in a quantitative part, the results showed three types of interpretations under the title of the function of respecting the rights of the beneficiaries; the function of observing judicial rights and the function of observing environmental rights were identified, which were placed in each of 6 propositional themes. the results of this research develop the potential capacities of social values in the relationship between the company and the stakeholders through shadow accounting and make the level of perception of the stakeholders, especially the shareholders and investors, of the companies' performances to be