اﻟﮕﻮي ﮔﺰارﺷﮕﺮي ﻗﺴﻤﺖﻫﺎي ﻋﻤﻠﯿﺎﺗﯽ در ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري اﯾﺮان

Segment Report Patterning in Iranian Banking Sector

ﮔﺰارﺷﮕﺮي ﻗﺴﻤﺖﻫﺎي ﻋﻤﻠﯿﺎﺗﯽ ﯾﮑﯽ از ﺑﺨﺶﻫﺎي ﻣﻬﻢ و ﺣﯿﺎﺗﯽ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ اﺳﺖ. اﯾﻦ اﻃﻼﻋﺎت ﻫﻢ ﺑﺮاي اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن درون ﺳﺎزﻣﺎﻧﯽ و ﻫﻢ ﺑﺮاي اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن ﺑﺮونﺳﺎزﻣﺎﻧﯽ ﺳﻮدﻣﻨﺪ اﺳﺖ. ﺗﺎﮐﻨﻮن در ﮔﺰارﺷﮕﺮي ﻗﺴﻤﺖﻫﺎي ﻋﻤﻠﯿﺎﺗﯽ دو روﯾﮑﺮد اﺻﻠﯽ و ﻣﻬﻢ ﺗﺤﺖ ﻋﻨﻮان روﯾﮑﺮد رﯾﺴﮏ و ﺑﺎزده و روﯾﮑﺮد ﻣﺪﯾﺮﯾﺘﯽ ﻣﻮرد ﺗﻮﺟﻪ ﻣﺤﻘﻘﺎن و اﺳﺘﺎﻧﺪاردﮔﺬاران ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ ﻫﺮ ﯾﮏ از دو روﯾﮑﺮد ﻣﺰﺑﻮر ﻧﯿﺰ ﻃﺮﻓﺪاران و ﻣﻨﺘﻘﺪاﻧﯽ داﺷﺘﻪ اﺳﺖ. ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﯾﻦ اﻧﺘﻘﺎدﻫﺎ و ﺿﻌﻒﻫﺎ، اﻟﮕﻮﻫﺎي ﯾﺎد ﺷﺪه ﺑﻪ وﯾﮋه در ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري اﯾﺮان ﭘﺎﺳﺨﮕﻮي ﻧﯿﺎز اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن ﻧﯿﺴﺖ؛ ﺑﻨﺎﺑﺮاﯾﻦ ﻫﺪف اﯾﻦ ﺗﺤﻘﯿﻖ، ﻃﺮاﺣﯽ و اراﺋﻪ اﻟﮕﻮﯾﯽ ﺑﺮاي ﮔﺰارﺷﮕﺮي ﻗﺴﻤﺖﻫﺎي ﻋﻤﻠﯿﺎﺗﯽ در ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري اﯾﺮان ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻓﻀﺎي اﻗﺘﺼﺎدي و ﻧﯿﺰ ﺷﺮاﯾﻂ ﺣﺎﮐﻢ ﺑﺮ ﺑﺎزار و ﮐﺴﺐوﮐﺎر اﯾﻦ ﺻﻨﻌﺖ اﺳﺖ. در ﭘﮋوﻫﺶ ﺣﺎﺿﺮ از روش ﻧﻈﺮﯾﻪ داده ﺑﻨﯿﺎد ﺑﺮاي دﺳﺘﯿﺎﺑﯽ ﺑﻪ ﻫﺪف ﭘﮋوﻫﺶ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻧﻤﻮﻧﻪﻫﺎ از ﺑﯿﻦ ﺗﻬﯿﻪﮐﻨﻨﺪﮔﺎن، اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن و ﻧﯿﺰ ﻧﺎﻇﺮان ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري اﻧﺘﺨﺎب ﺷﺪه اﺳﺖ. ﺗﻌﺪاد ﻧﻤﻮﻧﻪﻫﺎ ﻧﯿﺰ ﺑﺮ ﻣﺒﻨﺎي ﻣﻌﯿﺎر اﺷﺒﺎع ﻧﻈﺮي ﻣﺤﮏ زده ﺷﺪه اﺳﺖ. در ﻧﻬﺎﯾﺖ ﺗﺠﺰﯾﻪوﺗﺤﻠﯿﻞ ﯾﺎﻓﺘﻪﻫﺎي ﺗﺤﻘﯿﻖ ﻣﻨﺠﺮ ﺑﻪ ﻃﺮاﺣﯽ اﻟﮕﻮﯾﯽ ﺷﺪه ﮐﻪ در آن ﻧﯿﺎز اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن ﺑﻪ ﻋﻨﻮان ﻣﺘﻐﯿﺮ ﻋﻠﯽ و ﮔﺰارﺷﮕﺮي ﻗﺴﻤﺖﻫﺎي ﻋﻤﻠﯿﺎﺗﯽ در ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري اﯾﺮان ﺑﻪ ﻋﻨﻮان ﻣﻘﻮﻟﻪ ﻣﺮﮐﺰي ﻣﻌﺮﻓﯽ ﺷﺪه اﺳﺖ. ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺷﺮاﯾﻂ زﻣﯿﻨﻪاي و ﻣﺪاﺧﻠﻪاي و راﻫﺒﺮدﻫﺎي ﭘﯿﺸﺮو،ارﺗﻘﺎي ﺳﻮدﻣﻨﺪي ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ در ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري ﺑﻪ ﻋﻨﻮان ﭘﯿﺎﻣﺪ اﻟﮕﻮي ﻃﺮاﺣﯽ ﺷﺪه اﻋﻼم ﺷﺪه اﺳﺖ. ﻧﺘﺎﯾﺞ اﯾﻦ ﭘﮋوﻫﺶ ﻣﯽﺗﻮاﻧﺪ ﻣﺒﻨﺎي ﻣﻨﺎﺳﺒﯽ ﺑﺮاي اﺳﺘﺎﻧﺪاردﮔﺬاران و ﻣﻘﺮرهﮔﺬاران ﺑﻪ ﻣﻨﻈﻮر ﺗﺪوﯾﻦ ﻧﺤﻮه اﻓﺸﺎي اﻃﻼﻋﺎت ﻗﺴﻤﺖﻫﺎي ﻋﻤﻠﯿﺎﺗﯽ در ﺻﻨﻌﺖ ﺑﺎﻧﮑﺪاري اﯾﺮان ﺑﺎﺷﺪ.

Operational segment reporting is one of the essential and vital parts of financial reporting. This information is useful for both Intra and extra-organizational consumers. So far, in operational segment reporting two main and important approaches called risk and return approach and management approach have been considered by researchers and the body of standard committee. Each of these two approaches has had its supporters and critics. Due to these criticisms and weaknesses, the mentioned models, especially in the Iranian banking industry, do not meet the needs of their users. Therefore, the purpose of this study is to design and present a model for the operational segments reporting of the Iranian banking industry according to the economic environment as well as market and business conditions of this industry. Samples are selected from provider, users and also supervisors of the banking industry. The number of samples is also tested based on theoretical saturation criteria. Finally, the analysis of research findings has led to the design of a model in which users’ need are introduced as a causal variable and operational segment reporting of the Iranian banking industry as a central point. Due to the underlying and intervention conditions and leading strategies, promoting the usefulness of financial reporting in the banking industry has been introduced as a consequence of the designed model. The results of this study can be an appropriate basis for the body of standard committee and regulators in order to formulate how to disclose information of operational segments in the Iranian banking industry.