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ارائه الگوی پیشنهادی افزایش سرمایه با توجّه به محیط اقتصادی ایران | ||
حسابداری و منافع اجتماعی | ||
مقاله 6، دوره 13، شماره 3 - شماره پیاپی 50، آذر 1402، صفحه 143-184 اصل مقاله (1.42 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jaasci.2023.42746.1751 | ||
نویسندگان | ||
ایران اباذری* 1؛ احمد پیفه2؛ فردین منصور2؛ عباسعلی حق پرست3 | ||
1دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران. | ||
2استادیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان، ایران. | ||
3استادیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد سیستان و بلوچستان، زاهدان، ایران. | ||
چکیده | ||
هدف: یکی از موارد مهم و اساسی برای ایجاد کسب و کار، سرمایه و منابع مالی است. کمبود سرمایه و عدم دسترسی به منابع مالی از جمله بزرگترین مشکلاتی است که شرکتها با آن مواجه هستند. تصمیمات مربوط به تأمین مالی و به تبع آن افزایش سرمایه، همواره ثروت سهامداران را تحت تأثیر قرار میدهد. با توجّه به اهمیت موضوع، در این پژوهش به ارائه الگوی افزایش سرمایه در شرایط اقتصادی ایران پرداخته میشود. روش: پژوهش حاضر بر حسب نتیجه کاربردی و بر حسب نوع داده کیفی از نوع اکتشافی مبتنی بر رویکرد زمینه بنیان است که ضمن مصاحبه با 12 تن از خبرگان حرفهای شامل مدیران و اساتید دانشگاهی بر اساس تجارب عملی، با تحلیل کلی از سه مرحله کدگذاری مبتنی بر داده (باز، محوری و انتخابی)، مؤلفههای افزایش سرمایه با توجّه به محیط اقتصادی ایران شناسایی گردید. یافته ها: عوامل ایجاد کننده افزایش سرمایه شامل الزامات قانونی، متنوّعسازی شرکتی، عوامل ساختاری، ساختار سهامداری و نظام مالیاتی، عوامل زمینهای شامل نظام تأمین مالی، اقتصاد دولتی، قوانین و مقررات، شرایط اقتصادی- سیاسی و سیستم حسابداری، شرایط مداخلهگر شامل عملیات بوروکراتیک، محدودیتهای قانونی و تصمیمات مدیریتی، راهبردها شامل منابع بودجهای، کیفیت اطلاعاتی، سیاستهای حمایتی، اقتصاد آزاد، اصلاح ساختارها و مسأله فرهنگسازی و پیامدهای آن شامل ایجاد فرصتهای شغلی دانشمدارانه، افزایش رفاه اجتماعی، بهبود سودآوری، فشار مالی برای سهامداران، از بین رفتن مزیت اعتباردهندگان به دلیل تورم در جامعه است. نتیجه گیری: نتایج پژوهش داشتن مدیریت بهینه روی منابع مالی کافی و ایجاد سازوکارهای مثمرثمر برای امکان سرمایهگذاری را که عاملی برای تولید، اشتغال و به حرکت درآوردن چرخهای اقتصادی کشور است نمایان میسازد و از سوی دیگر، توجّه به مقولههای ارائه شده در الگوی پژوهش میتواند مساعدت وافری به توسعه فعالیتهای اقتصادی بنگاهها و در نتیجه پویایی و احیای شرکتها نماید. دانش افزایی: انتظار بر این است نتایج پژوهش میتواند موجب بسط و غنای مبانی نظری متون مرتبط با افزایش سرمایه گردد و در خلق و بازآفرینی مجدّد مؤلفههای افزایش سرمایه، به مدیران کمک شایانی نماید. | ||
کلیدواژهها | ||
تأمین مالی؛ مقوله سرمایهگذاری؛ افزایش سرمایه؛ رویکرد زمینه بنیان | ||
عنوان مقاله [English] | ||
Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment | ||
نویسندگان [English] | ||
Iran Abazari1؛ ahmad pifeh2؛ fardin mansuri2؛ Abbas Ali Haghparast3 | ||
1PhD student, Islamic Azad University, Zahedan Branch, Sistan and Baluchistan, Iran | ||
2Assistant Professor of Accounting Department, University of Sistan and Baluchestan, Zahedan, Iran,(Corresponding author; | ||
3Assistant Professor, Department of Accounting, Islamic Azad University of Sistan and Baluchistan Branch, Zahedan, Iran | ||
چکیده [English] | ||
Purpose: One of the important and fundamental things to create a business is capital and financial resources. Lack of capital and lack of access to financial resources are among the biggest problems faced by companies. Decisions related to financing and, as a result, capital raising, always affect the wealth of shareholders. Considering the importance of the subject, in the present research, the model of capital raising in Iran's economic conditions is presented. Method: The current research is based on the practical purpose and the qualitative data type of the exploratory type based on the context-based approach, which includes interviews with 12 professional experts, including managers and university professors, based on practical experiences, with a general analysis of three stages of coding based on data (open, central and selective), the components of capital raising were identified according to Iran's economic environment. Findings: Factors causing capital raising including legal requirements, corporate diversification, structural factors, shareholding structure and tax system, background factors including financing system, government economy, laws and regulations, economic-political conditions and accounting system, intervention conditions including bureaucratic operations, legal restrictions and managerial decisions, strategies including budget resources, information quality, supportive policies, free economy, reforming structures and the culturing issue and its consequences including creating knowledge-based job opportunities, increasing social welfare, improving profitability, financial pressure for shareholders, loss of creditor advantage due to the inflation in society. Conclusion: The results of the research show the optimal management of the sufficient financial resources and the creation of the effective mechanisms for the possibility of investment, which is a factor for production, employment and moving the economic wheels of the country, and on the other hand, paying attention to the categories presented in the research model can greatly help the development of the economic activities of the companies and as a result, the dynamics and revival of the companies. Knowledge Enhancement: It is expected that the results of the research can expand and enrich the theoretical foundations of the literature related to capital raising and help managers in creating and re-creating the components of the capital raising. | ||
کلیدواژهها [English] | ||
Financing, Investment Category, Capital Increase, Foundational Context Approach | ||
سایر فایل های مرتبط با مقاله
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مراجع | ||
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آمار تعداد مشاهده مقاله: 260 تعداد دریافت فایل اصل مقاله: 215 |