نقش زبان در مشروعيت بخشيدن به اصلاحات قوانين و مقررات مالي بخش عمومي

The Role of Language in Legitimating Public Sector Financial Laws and Regulations

ﻫﺪف: ﻫﺪف اﯾﻦ ﺗﺤﻘﯿﻖ، ﺑﺮرﺳﯽ ﻣﺎﻫﯿﺖ زﺑﺎن ﻧﻤﺎﯾﻨﺪﮔﺎن ﻣﺠﻠﺲ در ارﺗﺒﺎط ﺑﺎ اﻋﻤﺎل ﺗﻐﯿﯿﺮات در ﻗﺎﻧﻮن ﻣﺤﺎﺳﺒﺎت ﻋﻤﻮﻣﯽ ﮐﺸﻮر و ﻧﯿﺰ ﺑﺮرﺳﯽ ﻧﻘﺶ زﺑﺎن در ﻣﺸﺮوﻋﯿﺖ ﺑﺨﺸﯿﺪن ﺑﻪ اﯾﻨﮕﻮﻧﻪ ﺗﻐﯿﯿﺮات و ﻫﻤﭽﻨﯿﻦ ﺑﺮرﺳﯽ ﻧﻮع اﺳﺘﺮاﺗﮋي ﻫﺎي ﻣﺸﺮوﻋﯿﺖ ﺑﺨﺸﯽ ﺑﮑﺎر ﮔﺮﻓﺘﻪ ﺷﺪه ﺗﻮﺳﻂ ﻧﻤﺎﯾﻨﺪﮔﺎن ﻣﺠﻠﺲ، ﻣﯽ ﺑﺎﺷﺪ. روش: روش ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ ﻣﺒﺘﻨﯽ ﺑﺮ ﺗﺤﻠﯿﻞ ﮔﻔﺘﻤﺎن اﻧﺘﻘﺎدي ﺑﺎ روﯾﮑﺮد ﻓﺮﮐﻼف اﺳﺖ. ﺟﺎﻣﻌﻪ اﯾﻦ ﺗﺤﻘﯿﻖ، ﺷﺎﻣﻞ ﮐﻠﯿﻪ ﻣﺒﺎﺣﺜﻪ ﻫﺎ و ﮔﻔﺘﻤﺎن ﻫﺎي ﻧﻤﺎﯾﻨﺪﮔﺎن ﻣﺠﻠﺲ ﺷﻮراي اﺳﻼﻣﯽ در ارﺗﺒﺎط ﺑﺎ ﺗﻐﯿﯿﺮات ﻗﺎﻧﻮن ﻣﺤﺎﺳﺒﺎت ﻋﻤﻮﻣﯽ ﻣﺮﺗﺒﻂ ﺑﺎ ﺣﺴﺎﺑﺪاري ﺑﺨﺶ ﻋﻤﻮﻣﯽ از ﺳﺎل 1365 ﺗﺎ ﺳﺎل 1399 ﻣﯽ ﺑﺎﺷﺪ ﮐﻪ ﺗﻌﺪاد 17 ﻣﺘﻦ از ﻣﺸﺮوح ﻣﺬاﮐﺮات ﻓﻮق از روزﻧﺎﻣﻪ رﺳﻤﯽ ﮐﺸﻮر ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ ﻣﺒﺘﻨﯽ ﺑﺮ روش ﻧﻤﻮﻧﻪ ﮔﯿﺮي اﺷﺒﺎع ﺗﺌﻮرﯾﮏ اﻧﺘﺨﺎب ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎ: ﺗﻐﯿﯿﺮات ﻗﺎﻧﻮن ﻣﺤﺎﺳﺒﺎت ﻋﻤﻮﻣﯽ ﮐﺸﻮر ﺑﻪ ﻋﻨﻮان زﯾﺮ ﺑﻨﺎي ﺣﺴﺎﺑﺪاري ﺑﺨﺶ ﻋﻤﻮﻣﯽ، ﺗﺤﺖ ﺗﺎﺛﯿﺮ زﺑﺎن ﺑﻮروﮐﺮاﺗﯿﮏ ﻧﻤﺎﯾﻨﺪﮔﺎن ﻣﺠﻠﺲ ﻣﺸﺮوﻋﯿﺖ ﺑﺨﺸﯿﺪه ﺷﺪه اﺳﺖ و ﻗﺪرت زﺑﺎن ﻧﻤﺎﯾﻨﺪﮔﺎن ﻣﺠﻠﺲ در اﯾﻨﮕﻮﻧﻪ ﺗﻐﯿﯿﺮات ﺗﺎﺛﯿﺮﮔﺬار ﺑﻮده اﺳﺖ و آﻧﻬﺎ ﺑﺎ ﺗﺎﮐﯿﺪ ﺑﺮ اﺳﺘﺮاﺗﮋي ﺧﺮدﮔﺮاﯾﯽ و اﻗﺘﺪارﮔﺮا، ﺑﻪ دﻧﺒﺎل ﻣﺸﺮوﻋﯿﺖ ﺑﺨﺸﯽ ﺑﻪ اﯾﻦ ﺗﻐﯿﯿﺮات ﺑﻮده اﻧﺪ. ﻧﺘﯿﺠﻪﮔﯿﺮي: اﺳﺘﻔﺎده ﻧﻤﺎﯾﻨﺪﮔﺎن ﻣﺠﻠﺲ از زﺑﺎن ﺑﻮروﮐﺮاﺗﯿﮏ در اﻋﻤﺎل ﺗﻐﯿﯿﺮات ﻗﺎﻧﻮن ﻣﺤﺎﺳﺒﺎت ﻋﻤﻮﻣﯽ ﮐﺸﻮر، ﺑﯿﺎﻧﮕﺮ اﯾﻦ اﺳﺖ ﮐﻪ آﻧﺎن ﺳﻌﯽ دارﻧﺪ اﯾﻨﮕﻮﻧﻪ ﺗﻐﯿﯿﺮات را ﻫﻤﺴﻮ ﺑﺎ ﻣﻨﺎﻓﻊ ﻋﻤﻮﻣﯽ ﺑﻪ ﺗﺼﻮﯾﺮ ﺑﮑﺸﻨﺪ )ﻟﯿﮕﻮري و اﺳﺘﯿﮑﻮﻟﯿﻨﯽ2018 ،1؛ 161( و ﺑﺎ ﺑﻬﺮه ﺑﺮدن از ﻗﺪرت زﺑﺎن و ﺑﺎ ﺗﺎﮐﯿﺪ ﺑﺮ اﺳﺘﺮاﺗﮋي ﻫﺎي ﺧﺮدﮔﺮاﯾﯽ و اﻗﺘﺪارﮔﺮا، ﺑﺮاي ﺟﻠﺐ ﺣﻤﺎﯾﺖ ﻋﻤﻮﻣﯽ ﻧﺴﺒﺖ ﺑﻪ اﻗﺪاﻣﺎت ﺧﻮد، ﺗﻼش ﻣﯽ ﮐﻨﻨﺪ. داﻧﺶ اﻓﺰاﯾﯽ: ﺗﻮﺟﻪ ﺑﻪ ﻧﻘﺶ زﺑﺎن ﺳﯿﺎﺳﺘﻤﺪاران در اﺻﻼﺣﺎت ﺣﺴﺎﺑﺪاري ﺑﺨﺶ ﻋﻤﻮﻣﯽ و اﺳﺘﺮاﺗﮋي ﻫﺎي آﻧﺎن ﺟﻬﺖ ﻣﺸﺮوﻋﯿﺖ ﺑﺨﺸﯽ ﺑﻪ ﻗﻮاﻧﯿﻦ و ﻣﻘﺮرات ﻣﺎﻟﯽ زﯾﺮ ﺑﻨﺎي ﺣﺴﺎﺑﺪاري ﺑﺨﺶ ﻋﻤﻮﻣﯽ، از ﺟﻤﻠﻪ ﻣﻮاردي اﺳﺖ ﮐﻪ در ﻣﻄﺎﻟﻌﺎت ﺣﺴﺎﺑﺪاري ﮐﻤﺘﺮ ﻣﻮرد ﺗﻮﺟﻪ ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ و ﻣﯽ ﺗﻮاﻧﺪ در ﺗﺼﻤﯿﻢ ﮔﯿﺮي و ﻗﻀﺎوت اﺳﺘﻔﺎده ﮐﻨﻨﺪﮔﺎن ﮔﺰارﺷﺎت ﺣﺴﺎﺑﺪاري ﺑﺨﺶ ﻋﻤﻮﻣﯽ ﻣﻮﺛﺮ ﺑﺎﺷﺪ.

The purpose of this study is to investigate the nature of the language of parliamentarians in relation to changes in the law of public accounting and also to investigate the role of language in legitimating such changes and also to examine the type of legitimation strategies used by parliamentarians. Method: The present research method is based on critical discourse analysis with Fairclough approach. The population of this research includes all discussions and discourses of the members of the Islamic Consultative Assembly in connection with the changes in the law of public accounting related to public sector accounting from 1986 to 2020 and 17 texts of the above negotiations from the official newspaper of the country as an example Based on the theoretical saturation sampling method has been selected. Results: Changes in the public Accounting Law of the country as the basis of public sector accounting have been legitimated under the influence of bureaucratic language of MPs and the power of MPs's language has been effective in such changes and they seek legitimacy by emphasizing rationalist and authoritarian strategies. Conclusion: MPs' use of the bureaucratic language in implementing changes to the country's public accounting law indicates that they are trying to portray such changes in line with the public interest (Ligouri and Steccolini, 2018; 161) and try to gain public support by using the power of language and emphasizing rationalization and authorization strategies. Contribution: Paying attention to the role of politicians' language in public sector accounting reforms and their strategies to legitimate the financial rules and regulations underlying public sector accounting are among the issues that have received less attention in accounting studies and can be effective in decisions and judgments of the users of public sector accounting reports.