آینده‌پژوهی نقش عوامل تعیین‌کننده تقلب مدیران از طریق به‌کارگیری مدل لوزی تقلب

الموضوعات :

احسان سعادتی ¹ , شهره یزدانی ² , محمد حامد خانمحمدی ³ , داود گرجی زاده ⁴

1 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
2 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
3 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
4 - گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.

تاريخ الإرسال : 22 الثلاثاء , شعبان, 1444 تاريخ التأكيد : 19 الخميس , ذو القعدة, 1444 تاريخ الإصدار : 04 الخميس , ذو الحجة, 1444

الکلمات المفتاحية: تئوری نمایندگی, آینده‌پژوهی, مدل لوزی تقلب, پیشگیری جهت بروز تقلب,

ملخص المقالة :

هدف: پژوهش حاضر اُستوار بر آینده‌پژوهی نقش عوامل تعیین‌کننده تقلب مدیران با تمرکز بر مدل لوزی تقلب است.روش‌شناسی پژوهش: برای اندازه‌گیری انواع تقلب و شاخص‌های مربوط به مدل لوزی تقلب از پرسش‌نامه طیف لیکرتی که حاوی سه بخش (دموگرافی، انواع تقلب و شاخص‌های مدل لوزی تقلب) است و شامل 74 جمله خبری بود، استفاده گردید. هم چنین، برای آزمون فرضیه‌ها از روش مدل‌سازی معادلات ساختاری با رویکرد حداقل مربعات جزئی و نرم‌افزار Smart PLS استفاده شد.یافته‌ها: ضلع فرصت به‌عنوان یک مؤلفه تأثیرگذار بر گونه‌های مختلف تقلب (هر چهار مؤلفه) محسوب می‌شود. هم چنین، ضلع توانایی نیز بر تقلب مدیران از طریق مهندسی اجتماعی، سوءاستفاده از منابع (دارایی‌ها) و مدیریت سود با هدف فرصت‌طلبانه تأثیر دارد و ضلع توجیه عقلانی بر مولفه‌های عدم به‌کارگیری از روش‌های موجود در استانداردهای حسابداری توسط مدیران (تقلب در حسابداری) و سوءاستفاده از منابع اثرگذار است. به‌علاوه، ضلع فشار (انگیزه) نیز بر مؤلفه تقلب مدیران از طریق مهندسی اجتماعی تأثیر دارد. اضلاع مدل لوزی تقلب در صورتی کارایی دارند که موضوع جدایی مدیریت از مالکیت وجود داشته باشد و روند نظارتی اثر بخش‌بر کار مدیران وجود نداشته باشد.اصالت / ارزش‌افزوده علمی: در پژوهش حاضر توجه گردید که علت رخ داد چهار نوع از شاخص تقلب در کشور ایران بر چه اساسی بوده است. ارزش‌افزوده علمی در پژوهش حاضر این است که در بیشتر مقاله‌های انجام‌شده توسط پژوهشگران توجه به مدل مثلث تقلب (معروف به آتش تقلب) بوده است. اما، پژوهش حاضر تمرکز بر مدل لوزی (که دارای یک ضلع اضافی به نام توانایی) دارد. علاوه بر این، برای اندازه‌گیری این اضلاع، تجربیات افراد خُبره در حوزه اجرایی جایگزین فرمول‌های ریاضی و اعداد صورت‌های مالی حسابرسی قرار گرفت تا به‌صورت عمیق‌تر این موضوع (علت رخ داد چهار نوع از تقلب‌ها بر اساس ضلع‌های فشار، فرصت، توجیه عقلایی و توانایی) مورد بررسی قرار گیرد.

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