طراحی الگوی گزارشگری مالی داراییهای میراث فرهنگی مبتنی بر نظریه داده بنیاد.

ﻫﺪف از اﯾﻦ ﭘﮋوﻫﺶ ﻃﺮاﺣﯽ اﻟﮕﻮﯾﯽ ﻣﻔﻬﻮﻣﯽ ﺑﺮای ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ داراﯾﯽﻫﺎی ﻣﯿﺮاث ﻓﺮﻫﻨﮕﯽ در اﯾﺮان اﺳﺖ. در اﯾﻦ ﭘﮋوﻫﺶ، ﺑﺎ ﺑﮑﺎرﮔﯿﺮی روش ﻧﻈﺮﯾﻪﭘﺮدازی داده ﺑﻨﯿﺎد، از ﻃﺮﯾﻖ ﻣﺼﺎﺣﺒﻪ ﺑﺎ 15ﻧﻔﺮ از ﺧﺒﺮﮔﺎن و اﻓﺮاد ﺻﺎﺣﺐ ﻧﻈﺮ ﺑﻪ روش ﻧﻤﻮﻧﻪﮔﯿﺮی ﮔﻠﻮﻟﻪ ﺑﺮﻓﯽ ﯾﺎ زﻧﺠﯿﺮه ای و ﺗﺤﻠﯿﻞ داده ﻫﺎی ﺣﺎﺻﻞ از ﻣﺼﺎﺣﺒﻪ، ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ داراﯾﯽﻫﺎی ﻣﯿﺮاث ﻓﺮﻫﻨﮕﯽ ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﺮﻓﺖ. ﻫﻤﭽﻨﯿﻦ، ﺑﺎ ﺑﻬﺮه ﮔﯿﺮی از ﮐﺪﮔﺬاری ﻫﺎی زﻣﯿﻨﻪ ﺑﻨﯿﺎن، ﻣﻔﺎﻫﯿﻢ، ﻣﻘﻮﻟﻪ ﻫﺎ، ﻣﺸﺨﺼﺎت و اﺑﻌﺎد ﻣﻘﻮﻟﻪ ﻫﺎ ﮐﻪ ﺑﻪ ﻋﻮاﻣﻞ زﻣﯿﻨﻪای، ﺷﺮاﯾﻂ ﻋﻠّﯽ، راﻫﺒﺮدﻫﺎ، ﭘﯿﺎﻣﺪﻫﺎ ﻃﺒﻘﻪ ﺑﻨﺪی ﺷﺪه اﻧﺪ، اﺳﺘﺨﺮاج ﮔﺮدﯾﺪﻧﺪ و ﺑﺎ ﻧﻈﺮات ﺧﺒﺮﮔﺎن ﺣﺮﻓﻪای، اﻟﮕﻮی اراﺋﻪ ﺷﺪه ﻣﻮرد ﺗﺎﯾﯿﺪ ﻗﺮار ﮔﺮﻓﺖ. ﯾﺎﻓﺘﻪﻫﺎ ﺑﯿﺎﻧﮕﺮ ﭼﺎﻟﺶ ﻫﺎی ﻓﺮاواﻧﯽ در اﺑﻌﺎد ﻣﺨﺘﻠﻒ ﺟﻬﺖ ارزﺷﯿﺎﺑﯽ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ داراﯾﯽﻫﺎی ﻣﯿﺮاث ﻓﺮﻫﻨﮕﯽ در اﯾﺮان اﺳﺖ. ﭼﺎﻟﺶ ﻫﺎی ﻋﻤﺪه در اﯾﻦ زﻣﯿﻨﻪ از دﯾﺪﮔﺎه ﻣﺸﺎرﮐﺖ ﮐﻨﻨﺪﮔﺎن ﺑﯿﺸﺘﺮ ﻣﺒﺘﻨﯽ ﺑﺮ ﺷﺮاﯾﻂ دوﻟﺘﯽ ﺑﻮدن اﻗﺘﺼﺎد، ﻋﺪم اﻧﺪازه ﮔﯿﺮی دﻗﯿﻖ و ﺑﺮآوردی ﺑﻮدن، ﺗﻌﻬﺪی ﺑﻮدن ﺳﯿﺴﺘﻢ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ ﺑﻮده اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎی ﭘﮋوﻫﺶ ﻣﯽ ﺗﻮاﻧﺪ ﺷﺮوع ﻣﻨﺎﺳﺒﯽ ﺑﺮای در ﻧﻈﺮ ﮔﺮﻓﺘﻦ ارزﯾﺎﺑﯽ و ارزﺷﯿﺎﺑﯽ داراﯾﯽ ﻫﺎی ﻣﯿﺮاث ﻓﺮﻫﻨﮕﯽ در ﺻﻮرتﻫﺎی ﻣﺎﻟﯽ ﺷﺮﮐﺖ ﻫﺎی دوﻟﺘﯽ ﺑﺎﺷﺪ.

designing a financial reporting model for cultural heritage assets based on data theory

the purpose of this study is to design a conceptual model for financial reporting of cultural heritage assets in iran. in this study, using data-based theorizing method, through financial interviews with 15 experts and people using snowball or chain sampling method and analysis of interview data, financial reporting of cultural heritage assets was examined. also, using ground-based coding, concepts, categories, characteristics and dimensions of categories that were classified into contextual factors, causal conditions, strategies, consequences, were extracted and with the opinions of professional experts, the proposed model was approved. findings indicate many challenges in various dimensions to evaluate the financial reporting of cultural heritage assets in iran. the main challenges in this regard, from the participants' point of view, have been mostly based on the state of the economy, lack of accurate measurement and estimation, and the obligation of the financial reporting system. the research findings can be a good start to consider the evaluation and valuation of cultural heritage assets in the financial statements of state-owned companies.