بررسی عوامل مؤثر بر پذیرش، میزان و کیفیت گزارش‌های پایداری: کاربست روش مرور سیستماتیک

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا (س)، تهران، ایران.

2 گروه مالی بانکداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی (ره)، تهران، ایران.

چکیده

هدف: از اواخر دهه 1990 گزارشگری پایداری به موضوع با اهمیتی بدل شده و تعداد مطالعات انجام شده در این حوزه طی سال‌های اخیر افزایش یافته است. با این وجود به دلیل کاستی‌های مطالعات اولیه و یافته‌های بعضاً متناقض آنها، براساس این یافته‌ها نمی‌توان تصمیم‌گیری کرد و مطالعات جامع‌تری مورد نیاز است. از این رو هدف اصلی پژوهش حاضر بررسی عوامل مؤثر بر گزارش‌های پایداری براساس نتایج حاصل از مطالعات قبلی است.
 روش: در این پژوهش برای استخراج عوامل مؤثر از روش مرور سیستماتیک استفاده شد. نمونه پژوهش شامل 49 مقاله منتشر شده در مجلات حوزه کسب و کار، مدیریت و حسابداری (پایگاه داده ساینس دایرکت) برای بازه زمانی 2013-2022 است. برای تدوین پروتکل مرور از چک لیست پریزما و برای ارزیابی کیفیت مطالعات حاضر در نمونه از چک لیست CASP استفاده شد.
 یافته‌ها: عواملی نظیر اندازه، عملکرد مالی و غیرمالی، تحقیق و توسعه، میزان شهرت و پوشش تحلیلگران دارای تأثیر با اهمیتی بر گزارشگری پایداری است. ادبیات تحقیق در خصوص سایر عوامل نظیر رقابت، فرصت‌های رشد، نقدشوندگی سهام و اهرم مالی شرکت به نتایج متفاوتی دست یافته است.
 نتیجه‌گیری: تحلیل یافته‌های متناقض در خصوص برخی عوامل در پرتو انگیزه‌های مدیریت، ساختار سازمانی و عوامل نهادی تأثیرگذار بر سازمان قابل توضیح است و استفاده از استانداردهای یکسان برای شرکت‌های مختلف در بسترهای نهادی متفاوت اثربخش نخواهد بود.

کلیدواژه‌ها

موضوعات


ملکیان کله‌بستی، اسفندیار؛ فخاری، حسین و جفائی رهنی، منیر (1398). بررسی تأثیر ویژگی‌های هیئت مدیره شرکت بر میزان گزارشگری زیست محیطی، اجتماعی و راهبری شرکتی. مجله دانش حسابداری، 37(2)، 77-112. DOI: 10.22103/jak.2019.12336.2729.
رضائی پیته نوئی، یاسر و صفری گرایلی، مهدی (1398). عضویت در گروه‌های تجاری و گزارشگری پایداری شرکت. مجله دانش حسابداری، 10(3)، 169-197. DOI: 10.22103/jak.2019.12706.2787.

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