افشاي دارايي هاي نامشهود: رويكردي كاربر محور براي بهبود گزارشگري مالي

Intangibles disclosure: A user-based approach to enhanced external financial reporting

ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﮔﺬر ﺟﻮاﻣﻊ از ﻋﺼﺮ ﺻﻨﻌﺖ ﺑﻪ ﻋﺼﺮ اﻃﻼﻋﺎت، اﻫﻤﯿﺖ داراﯾﯽﻫﺎي ﻧﺎﻣﺸﻬﻮد ﻧﯿﺰ در دﻧﯿﺎي ﺗﺠﺎرت ﺑﯿﺸﺘﺮ ﺷﺪه اﺳﺖ. ﻣﻮج ﺣﺮﮐﺖ ﺷﺮﮐﺖﻫﺎ ﺑﻪ ﺳﻮي ﺳﺮﻣﺎﯾﻪﮔﺬاري در داراﯾﯽﻫﺎي ﻧﺎﻣﺸﻬﻮد و ﺗﺸﮑﯿﻞ، ﺗﺸﻮﯾﻖ و ﺗﻤﺎﯾﻞ ﺑﻪ اﯾﺠﺎد ﺷﺮﮐﺖﻫﺎي داﻧﺶ ﺑﻨﯿﺎن و ﺗﮑﻨﻮﻟﻮژي ﻣﺤﻮر ﻧﺸﺎن از ﺗﻐﯿﯿﺮ ﻣﺪلﻫﺎي ﺗﺠﺎري، اﺳﺘﺮاﺗﮋيﻫﺎ و ﺣﺮﮐﺖ ﺑﻪ ﺳﻮي اﻗﺘﺼﺎد ﺗﻮﺳﻌﻪ ﯾﺎﻓﺘﻪ اﺳﺖ. ﺑﺎ اﯾﻦ ﺣﺎل، ﺑﻪ ﻧﻈﺮ ﻣﯽرﺳﺪ اﺳﺘﺎﻧﺪاردﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺮﺑﻮط ﺑﻪ داراﯾﯽﻫﺎي ﻧﺎﻣﺸﻬﻮد از اﯾﻦ ﺣﺮﮐﺖ ﺟﺎ ﻣﺎﻧﺪه و ﻣﻮرد ﻏﻔﻠﺖ واﻗﻊ ﺷﺪهاﻧﺪ. ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ ﻃﺮاﺣﯽ اﻟﮕﻮﯾﯽ ﺑﺮاي ﺑﻬﺒﻮد ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ داراﯾﯽﻫﺎي ﻧﺎﻣﺸﻬﻮد ﺑﺮ اﺳﺎس ﻧﻈﺮات ﮐﺎرﺑﺮان اﺻﻠﯽ اﯾﻦ ﮔﺰارشﻫﺎ اﺳﺖ. اﯾﻦ ﭘﮋوﻫﺶ از ﻧﻮع ﭘﮋوﻫﺶﻫﺎي ﮐﯿﻔﯽ ﺑﻮده ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از روﯾﮑﺮد ﻣﺒﺘﻨﯽ ﺑﺮ ﻧﻈﺮﯾﻪ داده ﺑﻨﯿﺎد اﻧﺠﺎم ﺷﺪه اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري ﺷﺎﻣﻞ ﺣﺴﺎﺑﺮﺳﺎن، ﮐﺎرﺷﻨﺎﺳﺎن رﺳﻤﯽ دادﮔﺴﺘﺮي، ﻣﺴﺌﻮل اﻋﺘﺒﺎرات ﺑﺎﻧﮏﻫﺎ، ﻣﺪﯾﺮان ﺷﺮﮐﺖﻫﺎي ﺳﺮﻣﺎﯾﻪﮔﺬاري و ﻣﺪﯾﺮان ﺷﺮﮐﺖﻫﺎي داﻧﺶ ﻣﺤﻮر ﺑﻮده ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از روﯾﮑﺮد ﻧﻤﻮﻧﻪﮔﯿﺮي ﻫﺪﻓﻤﻨﺪ در ﻣﺠﻤﻮع ﺗﻌﺪاد 15 ﻧﻔﺮ ﺑﻪ ﻋﻨﻮان ﻣﺸﺎرﮐﺖﮐﻨﻨﺪﮔﺎن ﭘﮋوﻫﺶ اﻧﺘﺨﺎب ﺷﺪﻧﺪ. دادهﻫﺎ ﺑﻪ روش ﻣﺼﺎﺣﺒﻪ و ﺑﺼﻮرت ﻧﯿﻤﻪ ﺳﺎﺧﺘﺎرﯾﺎﻓﺘﻪ ﮔﺮدآوري ﺷﺪ و ﺳﭙﺲ ﺑﺎ اﺳﺘﻔﺎده از ﺗﺤﻠﯿﻞ ﻣﻀﻤﻮن، ﻣﻀﺎﻣﯿﻦ اﺻﻠﯽ ﺷﻨﺎﺳﺎﯾﯽ و ﺑﺎ اﺳﺘﻔﺎده از ﻧﺮم اﻓﺰار NVIVO ﺷﺒﮑﻪ آﻧﻬﺎ رﺳﻢ ﮔﺮدﯾﺪ. ﻣﻘﻮﻟﻪﻫﺎي ﻋﻠﯽ، ﻣﺤﻮري، راﻫﺒﺮدي و ﭘﯿﺎﻣﺪ ﻣﻌﺮﻓﯽ ﺷﺪﻧﺪ و در اﯾﻦ ﻣﯿﺎن ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ ﺑﻪ ﻋﻨﻮان ﻣﺘﻐﯿﺮ ﻣﺪاﺧﻠﻪﮔﺮ ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪ، ﻣﻮﻟﻔﻪاي ﮐﻪ رد آن در ﺗﻤﺎم ﻣﻘﻮﻟﻪﻫﺎ ﻗﺎﺑﻞ ﻣﺸﺎﻫﺪه ﺑﻮد ﺳﻮدﻣﻨﺪي اﻃﻼﻋﺎت ﺑﺮاي ﺗﺼﻤﯿﻢﮔﯿﺮي در ﻣﻮرد داراﯾﯽﻫﺎي ﻧﺎﻣﺸﻬﻮد ﺑﻮد ﮐﻪ ﺑﻪ ﻋﻨﻮان ﻣﻘﻮﻟﻪ ﻣﺤﻮري ﻣﻌﺮﻓﯽ ﮔﺮدﯾﺪ.

As societies transition from the industrial age to the information age, the importance of intangible assets has increased in the business world. The wave of companies moving to invest in intangible assets and the formation, encouragement, and inclination to create knowledge-based and technology-driven corporations have been indicative of changing business models, strategies, and moves toward a developed economy. However, accounting standards for intangible assets appear to have been neglected, resisting the shift to alignment with economic change. The purpose of this research is to design a model based on the views of key users for reporting intangible assets. This research is a qualitative research using a grounded theory approach. The statistical population consisted of auditors, official justice experts, bank creditors, managers of investment firms and managers of knowledge-based corporations, using a purposive sampling approach in total of 15 individuals selected as research participants. Data were collected by interview and semi-structured and then, using content analysis, the main themes were identified and their network was drawn using NVIVO software. The categories of causal, strategic, and consequential were introduced, and financial reporting was identified as an intervening variable, "useful decision making information"a component that could be seen in all categories. It was useful to know how to make decisions about intangible assets. The title of the pivotal category was introduced.