پارادايم ارزش اقتصادي اطلاعات در حسابداري مديريت با بهره‌برداري از مدل‌‌سازي معادلات ساختاري

The economic value paradigm of information in management accounting using structural equation modeling

ﻫﺪف ﭘﮋوﻫﺶ ﭘﺎراداﯾﻢ ارزش اﻗﺘﺼﺎدي اﻃﻼﻋﺎت در ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ در ﮐﺴﺐوﮐﺎرﻫﺎي داﻧﺶ ﺑﻨﯿﺎن ﺑﺎ ﺑﻬﺮهﮔﯿﺮي از ﻣﺘﺪﻟﻮژي ﺗﺮﮐﯿﺒﯽ ﮐﯿﻔﯽ )ﺗﺤﻠﯿﻞ ﻣﺤﺘﻮا( و ﮐﻤﯽ )SEM( در ﻣﺤﯿﻂ AMOS اﻧﺠﺎم ﺷﺪ. ﻣﺪل ﻣﻔﻬﻮﻣﯽ ﭘﮋوﻫﺶ درﺑﺮﮔﯿﺮﻧﺪه ﮐﺎﻣﭙﻮﻧﻨﺖﻫﺎﯾﯽ از ﻗﺒﯿﻞ ﺗﻌﯿﯿﻦ ارزش اﻗﺘﺼﺎدي اﻃﻼﻋﺎت" و ارزشﯾﺎﺑﯽ ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ" و ﺳﺎﻣﺎﻧﻪ اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري"، اﺳﺖ. ﭘﺲ از ﺗﻮزﯾﻊ 312 ﭘﺮﺳﺸﻨﺎﻣﻪ، ﺣﺠﻢ ﻧﻤﻮﻧﻪ ﺑﺮاﺑﺮ اﺳﺖ ﺑﺎ 300 ﻧﻔﺮ از ﺧﺒﺮﮔﺎن داﻧﺸﮕﺎﻫﯽ؛ ﻣﺘﺨﺼﺼﺎن و ﻣﺪﯾﺮان ﺷﺎﻏﻞ در ﮐﺴﺐوﮐﺎرﻫﺎي داﻧﺶ ﺑﻨﯿﺎن و اﺳﺎﺗﯿﺪ و داﻧﺸﺠﻮﯾﺎن رﺷﺘﻪﻫﺎي ﻣﺪﯾﺮﯾﺖ ﻣﺎﻟﯽ، IT و ﺻﻨﺎﯾﻊ، ﺑﺎ ﺗﺮﮐﯿﺒﯽ از دو روش ﻧﻤﻮﻧﻪﮔﯿﺮي ﻏﯿﺮاﺣﺘﻤﺎﻟﯽ ﻫﺪﻓﻤﻨﺪ )ﻗﻀﺎوﺗﯽ( و ﻧﻤﻮﻧﻪﮔﯿﺮي ﮔﻠﻮﻟﻪ ﺑﺮﻓﯽ ﺷﺪﻧﺪ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻋﺒﺎرت اﺳﺖ از اﯾﻨﮑﻪ، ﺑﺎرﻫﺎي ﻋﺎﻣﻠﯽ ﺑﯿﻦ ارزش اﻗﺘﺼﺎدي ﺑﺎزﻧﻤﺎﯾﯽ و ﻧﻤﺎﯾﺶ اﻃﻼﻋﺎت ﺑﺮاي ﺳﺎزﻣﺎن )A2(" و ﺗﻌﯿﯿﻦ ارزش اﻗﺘﺼﺎدي اﻃﻼﻋﺎت" ﺑﺮاﺑﺮ ﺑﺎ 77 ﺻﺪم )راﺑﻄﻪ ﺧﯿﻠﯽ ﻣﻌﻨﺎدار(، ﺑﯿﻦ ارزش اﻗﺘﺼﺎدي ﺑﺎزﯾﺎﺑﯽ و اﻧﺘﻘﺎل اﻃﻼﻋﺎت ﺑﺮاي ﺳﺎزﻣﺎن )A4(" و ﺗﻌﯿﯿﻦ ارزش اﻗﺘﺼﺎدي اﻃﻼﻋﺎت" ﺑﺮاﺑﺮ ﺑﺎ 92 ﺻﺪم )راﺑﻄﻪ ﮐﺎﻣﻼ ﻣﻌﻨﺎدار(، ﻣﺤﺎﺳﺒﻪ ﺷﺪه اﺳﺖ."ﺗﺼﻤﯿﻢﮔﯿﺮي ﺑﻬﯿﻨﻪ ﺟﻬﺖ ﺑﻬﺒﻮد اﻧﻌﻄﺎفﭘﺬﯾﺮي ﺳﺎزﻣﺎن )B1(" داراي ﺑﯿﺶﺗﺮﯾﻦ ﺗﺎﺛﯿﺮ ﺑﺮ ارزشﯾﺎﺑﯽ ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ اﺳﺖ زﯾﺮا ﺿﺮﯾﺐ ﻫﻤﺒﺴﺘﮕﯽ آنﻫﺎ ﺑﺮاﺑﺮ ﺑﺎ 86 ﺻﺪم ﻣﺤﺎﺳﺒﻪ ﺷﺪه و ﮐﺎﻫﺶ ﻫﺰﯾﻨﻪﻫﺎي ﺳﺎزﻣﺎن )C1(" داراي ﺑﯿﺶﺗﺮﯾﻦ ﺗﺎﺛﯿﺮ ﺑﺮ ﺳﺎﻣﺎﻧﻪ اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري اﺳﺖ زﯾﺮا ﺿﺮﯾﺐ ﻫﻤﺒﺴﺘﮕﯽ آنﻫﺎ ﺑﺮاﺑﺮ ﺑﺎ 90 ﺻﺪم ﻣﺤﺎﺳﺒﻪ ﺷﺪه اﺳﺖ. درﻧﻬﺎﯾﺖ، ﻫﻤﺒﺴﺘﮕﯽ ﻣﺒﺘﻨﯽ ﺑﺮ ﺗﺤﻠﯿﻞ ﻣﺴﯿﺮ ﺑﯿﻦ ﺗﻌﯿﯿﻦ ارزش اﻗﺘﺼﺎدي اﻃﻼﻋﺎت" و ارزشﯾﺎﺑﯽ ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ" ﺑﺮ اﺳﺎس ﺑﺎرﻫﺎي ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﺗﺄﯾﯿﺪي ﺑﺮاﺑﺮ ﺑﺎ 0.566 و ﻫﻤﺒﺴﺘﮕﯽ ﻣﺒﺘﻨﯽ ﺑﺮ ﺗﺤﻠﯿﻞ ﻣﺴﯿﺮ ﺑﯿﻦ ﺗﻌﯿﯿﻦ ارزش اﻗﺘﺼﺎدي اﻃﻼﻋﺎت" و ﺳﺎﻣﺎﻧﻪ اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري" ﺑﺮ اﺳﺎس ﺑﺎرﻫﺎي ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﺗﺄﯾﯿﺪي ﺑﺮاﺑﺮ ﺑﺎ 0.521 و ﻫﻤﺒﺴﺘﮕﯽ ﻣﺒﺘﻨﯽ ﺑﺮ ﺗﺤﻠﯿﻞ ﻣﺴﯿﺮ ﺑﯿﻦ ارزشﯾﺎﺑﯽ ﺣﺴﺎﺑﺪاري ﻣﺪﯾﺮﯾﺖ" و ﺳﺎﻣﺎﻧﻪ اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري" ﺑﺮ اﺳﺎس ﺑﺎرﻫﺎي ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﺗﺄﯾﯿﺪي ﺑﺮاﺑﺮ ﺑﺎ 0.936 ﻣﺤﺎﺳﺒﻪ ﺷﺪه اﺳﺖ.

This study was conducted with the aim of the paradigm of economic value of information in management accounting in knowledge-based businesses using a combination of qualitative (content analysis) and quantitative (SEM) methodologies in AMOS environment. The conceptual model of the research includes components such as "determining the economic value of information", "management accounting evaluation" and "accounting information system".the sample size is equal to 300 academic experts with a combination of two methods of non-probabilistic targeted sampling (judgmental) and snowball sampling. The results are that, the factor loads between "economic value of representation and display of information for the organization (A2)" and "determining the economic value of information" equal to 77 percent (very significant relationship), between "economic value of retrieval and transfer of information for the organization (A4) "and" Determining the economic value of information "equal to 92 percent (quite significant relationship), is calculated. "Optimal decision making to improve organizational flexibility (B1)" has the greatest impact on management accounting evaluation. Because their correlation coefficient is calculated equal to 86 percent and "organization cost reduction (C1)" has the greatest effect on the accounting information system because their correlation coefficient is calculated equal to 90 percent. the correlation based on path analysis between "Determining the economic value of information" and "Management accounting evaluation" based on confirmatory factor analysis loads equal to 0.566 and between "determining the economic value of information" and "Accounting information system" equal to 0.521 and between "Management Accounting Evaluation" and "Accounting Information System" is calculated equal to 0.936.