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تبیین مفهوم نقش گذاری در حسابداری و تأثیر آن در اجرای نوآوری های سازمانی، تجاری و اجتماعی | ||
حسابداری و منافع اجتماعی | ||
مقاله 1، دوره 10، شماره 2 - شماره پیاپی 37، تیر 1399، صفحه 1-20 اصل مقاله (1.16 M) | ||
نوع مقاله: مقاله ترویجی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2020.26054.1502 | ||
نویسندگان | ||
شعیب رستمی* 1؛ غلامرضا کردستانی2 | ||
1دانشجوی دکتری حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران | ||
2دانشیار گروه حسابداری، دانشگاه بین المللی امام خمینی (ره)، قزوین، ایران | ||
چکیده | ||
نقشگذاری حسابداری میتواند در اجرای نوآوریهای سازمانی، تجاری و اجتماعی مؤثر باشد. نقشگذاریهای حسابداری، فرای اعتقادات اثباتگرا در توانهای نمایشی و رویکرد سازندهگرای آن، در خلق نهادهای قوی و حاکم در حسابداری، نقش مثبتی ایفا میکنند. بنابراین، با توجه به اهمیت نقشگذاریهای حسابداری، این مقاله سعی در تبیین آن از منظر دانش و از منظر حسابداری، دارد. بر مبنای تحلیل علمی و فلسفی و برپایه روش شناخت تاریخی، به بررسی اصطلاح نقشگذاری و ارتباط آن با حسابداری پرداخته شده است. در این راستا، هم مطالعات انتقادی و هم مطالعات عقلایی حسابداری مورد استفاده قرار گرفته و از نظریه کُنشگر– شبکه لاتور (1987) نیز بهره گرفته شده است. پیامد نقشگذاریهای حسابداری آن است که نقشی عملکردی را در گفتمانهای سازمانی و مفاهیم گردآوریشده آنها ایفا میکند، زیرا حسابداری و گزارشگری با وعدههایی سروکار دارد که تحت آن این گفتمانها و مفاهیم را برای ذینفعان و جامعه به همراه دارد. اگرچه این وعدهها اغلب مبهم هستند، اما امیدها و باورهایی را برای مقابله با محیط پیچیده و غیرقطعی که در آن این گفتمانهای سازمانی مطرح میشود، ایجاد میکند. این موضوع، در راستای ویژگی نقشگذاریهای حسابداری است که منجر به کاهش پیچیدگیهای محیط، ایجاد معیارهای استاندارد قابل مدیریت، از میان رفتن آشوب و ایجاد نظم و ثبات در محیط است. | ||
کلیدواژهها | ||
نقشگذاری؛ نقشگذاری حسابداری؛ نظریه کُنشگر – شبکه؛ نوآوری؛ پیچیدگی های محیط | ||
عنوان مقاله [English] | ||
Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations | ||
نویسندگان [English] | ||
Shoeyb Rostami1؛ Gholamreza Kordestani2 | ||
1Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran | ||
2Associate Professor of Accounting, Imam Khomeini International University, Qazvin. Iran | ||
چکیده [English] | ||
The aim of this paper is to explain the concept of inscription in accounting and its effect in performing organizational, business and social innovations. This article tries to provide space for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions, be this ‘science’ or ‘accounting’. The method of this paper is scientific-philosophical and based on the method of historical recognition that has examined the term inscription and its relationship with accounting. In this regard, both accounting critical and intellectually studies have been used, and has been used by the Latour’s actor-network theory. The consequence of accounting inscriptions is that the performative role that accounting inscriptions warrant within organizational discourses and their assembled concepts, as accounting and reporting engage with the promises that these discourses and concepts entail for stakeholders and society. Although these promises are often ambiguous, they foster hopes and beliefs for dealing and coping with the complex and uncertain world in which organizational discourses unfold. This is in line with the inscriptions feature, which is to reduce the complexities of the world and produce standardized measures that make it manageable and remove of chaos and create of stable. | ||
کلیدواژهها [English] | ||
Accounting Inscription, Actor-Network Theory, Complexities of the World, Innovation, Inscription | ||
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