شناسايي سنجه‌هاي غيرمالي با روش تحليل تم

هدف: هدف اين پژوهش، شناسايي سنجه‌هاي غيرمالي‌اي است كه مي‌توان براي كمك به تصميم‌گيري استفاده‌كنند‌گان گزارش كرد. روش: پژوهش حاضر با استفاده از روش تحليل تم اجرا شده است. جامعه آماري آن، خبرگان (اعضاي هيئت علمي دانشگاه‌ها در رشته حسابداري، دانشجويان و فارغ‌التحصيلان مقطع دكتري رشته حسابداري) بودند كه به روش گلوله برفي انتخاب شدند. داده‌ها از طريق مصاحبه نيمه‌ساختاريافته با خبرگان جمع‌آوري شد و تا زمان دستيابي به اشباع نظري ادامه يافت. در پژوهش حاضر، پس از برگزاري 21 مصاحبه، اشباع نظري محرز شد. در اين مصاحبه‌ها، خبرگان برخي از سنجه‌هاي غيرمالي را براي گزارشگري شناسايي و پيشنهاد دادند. يافته‌ها: از بُعدهاي متفاوتي به سنجه‌هاي غيرمالي براي گزارشگري توجه شده است، از جمله: گزارشگري سنجه‌هاي غيرمالي با منشأ درون‌سازماني و برون‌سازماني، كمّي و كيفي، مكان و تناوب گزارشگري، اختياري و اجباري بودن گزارشگري سنجه‌هاي غيرمالي. در بخش كمّي، سنجه‌ها قابليت عددي‌شدن را دارند و در بخش كيفي، به مواردي فراتر از اعداد اشاره شده است. نتيجه‌گيري: براي گزارشگري سنجه‌هاي غيرمالي، چهار تم اصلي شامل تم كليات، انواع سنجه‌هاي غيرمالي، گزارشگري و حسابرسي سنجه‌هاي غيرمالي و پيامدهاي سنجه‌هاي غيرمالي، شناسايي شد. گزارشگري و ارائه سنجه‌هاي غيرمالي، به بهبود تصميم‌گيري استفاده‌كنندگان، پاسخ‌گويي، افزايش كارايي بازار، كاهش عدم تقارن اطلاعاتي و تخصيص بهينه منابع در اقتصاد منجر خواهد شد.

Objective: This study aims to identify nonfinancial measures based on the thematic analysis. Methods: The thematic analyses of interviews with experts were used in this study to propose some of the nonfinancial measures for reporting and identification. In fact, data collection was performed through semi-structured interviews, the qualitative data of which were analyzed in the thematic analysis. The snowball sampling technique was then employed, and the saturation point was reached after 21 interviews. Results: Identification of nonfinancial measures for reporting can be analyzed from several dimensions such as reporting nonfinancial measures with intra-organisational, extra-organisational, quantitative, and qualitative origins as well as the location and frequency of reporting nonfinancial measures and optional or mandatory reporting of nonfinancial measures. The quantitative section includes the criteria that can be converted into numbers, whereas the qualitative section discusses concepts beyond numbers and figures. Intra-organisational and quantitative nonfinancial measures: 1- human capital (population, salary, training, and personnel rotation), 2- extent of obsolescence or failure, production date, and expiry date on the inventory, 3- production time and speed, 4- sales growth and recession of future products, 5- equipment lifetime and use of modern technology in production, 6- intangible assets (copyright and patent), 7- use of modern technologies. Intra-organisational and qualitative nonfinancial measures: 8- human capital (competency, innovation, knowledge, creativity, ethics, and experience), 9- structural capital (intrinsic control structure, board structure and independence, and company auditing structure), 10- management strategies and future outlooks and strategies, 11- plans and goals (R&D and brand), 12- IT investment knowledge in providing IT infrastructure including computers, networks, and databanks, 13- presentation of existing risks. Extra-organisational and quantitative nonfinancial measures: 14- ability to pay off old and new customer receivables, 15- period of customer receivables and quantity of major and retail customers, 16- environmental problems (shares of carbon and greenhouse gases from production and felonies), 17- institutional and legal investors’ support for company, 18- quantity and percentage of loyal customers and number of sales contracts, 19- comparison of performance with other rivals based on sales rate, 20- use of modern technologies (cost and income). Extra-organisational and qualitative nonfinancial measures: 21- governmental-political connections and support, 22- membership in professional associations and grant of professional certificates for quality of standard products, 23- marketing method and power, advertising strategies, and brand development, 24- product distribution and transportation network of company, 25- human capital (extra-organisational specialised labor force recruitment mechanism and customer relationship), 26- customer capital (satisfaction, communications, accountability, guarantee), 27- communicational capital (rivals and business partners). Conclusion: According to the results, reporting nonfinancial measures included four main themes known as generalities, different types of nonfinancial measures, reporting and auditing nonfinancial measures, and outcomes of nonfinancial measures. In addition, reporting and presenting nonfinancial measures can improve user decisions and accountability, enhance market efficiency, decrease information asymmetry, and result in the optimal allocation of resources in economy.