delphi
در نشریات گروه حسابداری-
در سال های اخیر، نگاه به مدیریت کردن ریسک و همچنین، پیاده سازی آن در سازمان های کوچک و بزرگ در ایران مورد توجه قرار گرفته است. در این بررسی جامعه آماری حسابداران در شرکت های پذیرفته شده در بورس می باشد. قلمرو مکانی تحقیق حاضر بورس اوراق بهادار تهران شامل اطلاعات سال 1400 می باشد. در این بررسی ابتدا با استفاده از مطالعات کتابخانه ای و اسناد با استفاده از نرم افزار ATLAS.ti 9 ریسک های مختلف شناسایی گردید. ریسک ها کدگذاری شده سپس با نظر اساتید و خبرگان بعضی از کدها حذف گردید. به منظور تایید این ریسک ها پرسشنامه بخش دلفی تهیه و از نظر 35 نفر از خبرگان که دارای تحصیلات فوق لیسانس و دکتری و دارای سابقه کار بیشتر از 10 سال در حوزه حسابداری و مدیریت مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران استفاده شد. از تعداد 26 ریسک، تعداد 24 ریسک تایید شد. برای محاسبات بخش دلفی از نرم افزار Excel 2016 استفاده شده است. انتخاب خبرگان به صورت گلوله برفی بوده و تا رسیدن به اشباع نظری ادامه یافته است. در این بررسی به ترتیب ریسک های تورم، نقدینگی، اعتباری، درآمد، بودجه، نقدشوندگی، نرخ مبادله، مالیات، سرمایه گذاری مجدد، تامین مالی مجدد، عملیاتی، نرخ بهره، منابع انسانی، تکنولوژی، مدیریت، رقابت، قوانین و مقررات، صنعت، شهرت، نظام های مدیریتی، فرآیندها، قیمت سهام به عنوان ریسک های حسابداری در شرکت های پذیرفته شده در بورس اوراق بهادار شناخته شده اند و برای مدیریت ریسک ها پیشنهاداتی بیان شده است.
کلید واژگان: شرکت های پذیرفته شده در بورس اوراق بهادار، روش کیفی، دلفی، ریسکIn recent years, looking at managing risk and also its implementation in small and large organizations in Iran has received attention. In this study, the statistical population is accountants in listed companies. The spatial territory of the current research of Tehran Stock Exchange includes the information of the year 1400. In this study, first, by using library studies and documents, using ATLAS.ti 9 software, different risks were identified. Risks were coded, then some codes were removed with the opinion of professors and experts. In order to confirm these risks, a Delphi section questionnaire was prepared and used in the opinion of 35 experts who have postgraduate and doctorate education and have more than 10 years of work experience in the field of accounting and financial management of companies admitted to the Tehran Stock Exchange. Out of 26 risks, 24 risks were approved. Excel 2016 software was used for the calculations of the Delphi section. The selection of experts was in the form of a snowball and continued until theoretical saturation was reached. In this review, the risks of inflation, liquidity, credit, income, budget, liquidity, exchange rate, tax, reinvestment, refinancing, operational, interest rate, human resources, technology, management, competition, laws and regulations , industry, reputation, management systems, processes, stock price are known as accounting risks in companies admitted to the stock exchange, and suggestions have been made for risk management.
Keywords: Companies accepted in the stock exchange, Qualitative Method, Delphi, Risk -
International Journal of Finance and Managerial Accounting, Volume:7 Issue: 27, Autumn 2022, PP 151 -170
This study aims to provide a comprehensive model for pricing audit services. To this end, a combined method based on the Exploratory model (qualitative to quantitative) and Delphi and Factor Analysis methodological techniques has been used to identify and validate the effective indices and factors on pricing the audit services. The statistical society of this research, in the qualitative part, includes 30 researchers and scholars in the field of accounting and auditing, and faculty members of universities, and in the quantitative part, includes experts, consultants, and assistants working in the auditing profession, as well as researchers and university professors, from which 160 people were selected as a sample. According to the results of this study, The agreement between the experts regarding these factors was 71%, which is considered desirable. Considering the results of Exploratory Factor Analysis, the studied factors can be reduced to 10, which explains up to 98% of the variance of the pricing model of the professional audit services fees. The output values obtained from AMOS software indicate that the calculated data are logically consistent with the research model, and therefore, the status factors of the audit system, organizational factors related to the auditor, auditor's personal characteristics, institutional-macro audit considerations, clients' financial considerations, institutional-managerial considerations of clients, audit risk, effectiveness and quality of audit services, ownership, governance and growth processes, and social, economic and political considerations of the audit market have a good fit and credibility to price audit services.
Keywords: Pricing Pattern, Auditing Services, Audit Fee, Delphi -
International Journal of Finance and Managerial Accounting, Volume:5 Issue: 20, Winter 2021, PP 121 -130
Traditional financial theories describe investors as rationalist entities but the speculations experienced cannot be explained by existing theories. Behavioral finance argues that individual investors do not make rational financial decisions and that they are affected by their prejudices while making financial decisions. The aim of this study is to identify the components that effect on financial behavior of investors. Delphi was used to achieve the research goal. In this method, the financial and behavioral components of investors were examined by asking questions among the qualitative researches. To achieve the goal of the research, after reviewing the literature in both domestic and foreign domains, a semi-structured interview was conducted with experts using Delphi method and the components affecting investors' financial behavioral fluctuations in four Delphi periods were identified such as optimistic behavior, overconfidence behavior, risk aversion behavior and emotional behavior. In this study, we tried to use Delphi's approach to gain better knowledge and finally for dimension with forty components were introduced.
Keywords: Behavioral Finance, investment, Individual Investors, Delphi -
پژوهش حاضر با هدف طراحی الگوی مدل حسابرسی عملکرد مدیران اجرایی برای بانک ها ی دولتی انجام شده است. روش این مطالعه از نوع توصیفی و کیفی است که در دو مرحله کتابخانه ای و اجرای روش دلفی با مراجعه به 22 نفر از خبرگان انجام شده است.
در مرحله اول با رویکرد اکتشافی-تطبیقی، فعالیت ها شناسایی و بعد از آن مولفه های تاثیرگذار بر آن ها در سه دسته عوامل زمینه ای، محتوایی و ساختاری طبقه بندی شده اند. با ترکیب این متغیرها چارچوب مفهومی پژوهش ارائه و طی سه دور دلفی اعتبارسنجی و مدل نهایی پژوهش طراحی شد.
یافته های این پژوهش، در مورد 22 مولفه نشان می دهد که (ضریب کندال 0/702) بین صاحب نظران اجماع و اتفاق نظر حاصل شده است. همچنین، بررسی نظرات خبرگان نشان داد که عوامل زمینه ای، ساختاری و محتوایی به ترتیب اول و دوم و سوم اولویت بندی اعضای پانل قرار گرفته است.کلید واژگان: حسابرسی عملکرد مدیران اجرایی، دلفی، زمینه ای، ساختاری، محتوایی
The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts.
In the first stage, the activities of this issue have been identified with different methods such as exploratory-comparative method, And then effective components on them, have been divided into three categories that containing underlying, content and structural factors By combining these variables, the whole content of this research has been indicated, and during the three rounds of Delphi validation and the final model of this research has been designed.
The findings of this research which is about the 22 components, indicates that (Kendall’ coefficient 702/0), the same views have been obtained by experts. In addition, considering the experts' opinions showed that underlying, structural and content factors, according to the first, second and third sequence have been prioritized by Panel members.
Keywords: audit method of performance of executives, Delphi, underlying, structural, contentKeywords: auditing performance of executives, Delphi, underlying, structural, content
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