پديد آورندگان :
كياني، محمدرضا دانشگاه آزاد اسلامي واحد سمنان، سمنان، ايران , فغاني ماكراني، خسرو دانشگاه آزاد اسلامي واحد سمنان، سمنان، ايران , فاضلي، نقي دانشگاه آزاد اسلامي واحد سمنان، سمنان، ايران
كليدواژه :
حسابرسي عملكرد , توسعه پايدار , زنجيره تامين , بخش معدن
چكيده فارسي :
هدف اين پژوهش، بررسي ويژگيها و عناصر بنيادين حسابرسي عملكرد مولفه هاي توسعه پايدار زنجيره تامين در بخش معدن ، كه متناسب با نيازهاي اجتماعي- اقتصادي جامعه؛كاستي ها، مشكلات و موانع را كاهش دهد مي باشد .اين پژوهش از نوع هدف كاربردي از نوع تحقيقات كيفي با استراتژي تحليل محتوا است. جامعه‌آماري اين پژوهش ، معاونين و مديران ارشد سازمان هاي توسعه اي و شركتهاي فعال در حوزه معدن و صنايع معدني و حسابرسان كل بخش امور اقتصادي و زيربنايي در حوزه معدن است. نمونه آماري در دو مرحله انتخاب شدند: در مرحله اول چند صاحب نظر به تشخيص پژوهشگر و بر اساس تخصصشان در زمينه موضوع پژوهش مورد مصاحبه اكتشافي واقع شدند در مرحله دوم براي مصاحبه هاي اصلي، نمونه بر اساس روش گلوله برفي توسط مصاحبه شوندگان به پژوهشگر معرفي گرديدند نتايج پژوهش نشان مي دهد كه53 مولفه در پنج بعد اجتماعي، ايمني، اقتصادي، كارايي منابع و محيط زيست طبقه بندي و كه برخي از آنها به شرح زير هستند.1فشارهاي بيروني(قوانين و مقرراتهاي دولتي ، جوامع محلي ، NGO ها )2فشارهاي دروني(حفظ روحيه، حس وفاداري، تضمين شرايط كار، ايمني محيط كار و رفاه كاركنان)3 سياست ها و برنامه ريزي استراتژيك4تعهد مديريت در توسعه پايدار5 اخلاق و رفتارهاي پايداري6همكاري و هماهنگي در زنجيره تامين از تامين كننده تا مشتري7 اشتراك گذاري دانش8 مديريت كيفيت و بهبود مستمر9 تكنولوژي و فناوري سبز10 اقتصاد پايدار و سودآوري11شهرت و نام تجاري و توسعه بازار12شفافيت اطلاعات از طريق بورسي شدن شركتهاي معدني13بكارگيري و جذب نيروي هاي انساني فني، كارا و متخصص14 تدوين طرح جامع صنايع معدني15تمركز بر تصميمات مديريت حرفه اي16ترويج فرهنگ توسعه صنعتي.
چكيده لاتين :
This study investigates the characteristics and basic elements of auditing the performance of components of sustainable development of the supply chain in the mining sector, so that it's appropriate to the needs of the mining sector in Iran and socio-economic needs and its share of shortcomings. Reduce problems and obstacles. This research is of applied purpose type and is of qualitative research type with a content analysis strategy. The statistical population of this study is the deputies and senior managers of development organizations and companies active in mining and mining industries, such as IMIDRO and auditors of the entire economic and infrastructure sector in mining. The statistical sample is: In the first stage, several experts who are at the discretion of the research and, based on their expertise in research, are interviewed. In the second stage and for the main interviews, the sample comprises people from the statistical population who are introduced to the researcher by the interviewees based on the snowball method and, interviews were conducted with 24 experts. The results show the components are classified into four dimensions: social, safety, economic, resource efficiency and environment, each of which has performance audit components in the sustainable development of the mining supply chain. Some components in the social sphere are; External pressures (government laws and regulations, local communities, NGOs), ethics and sustainable behaviors, transparency of information through mining companies, employment and recruitment of technical, efficient and specialized human resources, promotion of industrial development culture, independence of supervisors and auditors From the supply chain in the mining sector,. Some of the components in the economic field are; Policies and strategic planning, knowledge sharing, sustainable economy and profitability, reputation and brand and market development, comprehensive mining industry plan, focus on professional management decisions, land management, adequate and effective supply chain studies in the mining sector. Some components in safety are; Internal pressures (maintaining morale, sense of loyalty, guaranteeing working conditions, workplace safety and employee well-being), involving the company's employees to increase the sense of loyalty, fostering successors and transferring experience to new staff. Some components in resource efficiency are; Management commitment in sustainable development, cooperation and coordination in the supply chain from supplier to customer, quality management and continuous improvement and some components in environmental efficiency are; Green technology and ease the issuance of mining licenses and continuous monitoring to rehabilitate the environment by relevant agencies.
