عنوان مقاله :
اراﺋﻪ ﻣﺪل ﺷﺒﮑﻪاي ﺗﺤﻠﯿﻞ ﭘﻮﺷﺸﯽ دادهﻫﺎ ﺟﻬﺖ ارزﯾﺎﺑﯽ ﮐﺎراﯾﯽ اﻃﻼﻋﺎﺗﯽ واﺣﺪﻫﺎي ﮔﺰارﺷﮕﺮ
عنوان به زبان ديگر :
Proposing a Network Data Envelopment Analysis (NDEA) Model for Evaluating Information Efficiency of Reporting Entities
پديد آورندگان :
علي پور، صفدر داﻧﺸﮕﺎه ﺧﻠﯿﺞ ﻓﺎرس - داﻧﺸﮑﺪه ﮐﺴﺐ و ﮐﺎر - ﮔﺮوه ﺣﺴﺎﺑﺪاري، ﺑﻮﺷﻬﺮ، اﯾﺮان , مليكان، اسفنديار داﻧﺸﮕﺎه ﻣﺎزﻧﺪران - ﮔﺮوه ﺣﺴﺎﺑﺪاري، ﻣﺎزﻧﺪران، اﯾﺮان , فخاري، حسين داﻧﺸﮕﺎه ﻣﺎزﻧﺪران - ﮔﺮوه ﺣﺴﺎﺑﺪاري، ﻣﺎزﻧﺪران، اﯾﺮان
كليدواژه :
ﺷﺎﺧﺺﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت , ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ , ﭘﯿﺎﻣﺪﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت , ﻣﺪل ﺳﺎزي ﺷﺒﮑﻪاي ﺗﺤﻠﯿﻞ ﭘﻮﺷﺸﯽ دادهﻫﺎ.
چكيده فارسي :
ﻫﺪف ﻣﻘﺎﻟﻪ، ﺗﻮﺳﻌﻪ ﻣﺪﻟﯽ ﺟﻬﺖ ارزﯾﺎﺑﯽ ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت واﺣﺪﻫﺎي ﮔﺰارﺷﮕﺮ ﺑﺎ اﺳﺘﻔﺎده از ﻣﺪلﺳﺎزي ﺷﺒﮑﻪاي ﺗﺤﻠﯿﻞ ﭘﻮﺷﺸﯽ دادهﻫﺎ اﺳﺖ. اﻧﮕﯿﺰه ﭘﮋوﻫﺶ، ﻣﺎﻫﯿﺖ ﭼﻨﺪﺑﻌﺪي ﻣﻔﻬﻮم ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت از ﻣﻨﻈﺮ ﺷﺎﺧﺺﻫﺎ و ﭘﯿﺎﻣﺪﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت و ﺗﻮاﻧﻤﻨﺪي ﻣﺪلﻫﺎي ﺗﺤﻠﯿﻞ ﭘﻮﺷﺸﯽ دادهﻫﺎ در ارزﯾﺎﺑﯽ ﮐﺎراﯾﯽ واﺣﺪﻫﺎي ﺗﺼﻤﯿﻢ-ﮔﯿﺮﻧﺪه )در اﯾﻨﺠﺎ واﺣﺪﻫﺎي ﮔﺰارﺷﮕﺮ( ﺑﺮ اﺳﺎس وروديﻫﺎ و ﺧﺮوﺟﯽﻫﺎي ﭼﻨﺪﮔﺎﻧﻪ اﺳﺖ. ﺑﺮ اﯾﻦ اﺳﺎس، ﻣﻬﻢﺗﺮﯾﻦ ﺷﺎﺧﺺﻫﺎ و ﭘﯿﺎﻣﺪﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت، ﺑﺎ اﺳﺘﻔﺎده از ﭘﯿﺸﯿﻨﻪﭘﮋوﻫﯽ اﺳﺘﺨﺮاج ﺷﺪه و ﺑﻨﺎ ﺑﻪ ارﺗﺒﺎط آنﻫﺎ ﺑﺎ ﻣﻔﻬﻮم ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت، در ﻗﺎﻟﺐ ورودي و ﺧﺮوﺟﯽ ﻣﺮاﺣﻞ دوﮔﺎﻧﻪ ﭘﯿﺎﻣﺪي ﻣﺪل ﺷﺒﮑﻪاي ﺗﺤﻠﯿﻞ ﭘﻮﺷﺸﯽ دادهﻫﺎ ﻗﺮار ﮔﺮﻓﺘﻪ و ﮐﺎراﯾﯽ اﻃﻼﻋﺎت واﺣﺪﻫﺎي ﮔﺰارﺷﮕﺮ ﺑﺎ اﺳﺘﻔﺎده ﻫﻢزﻣﺎن از ﺷﺎﺧﺺﻫﺎ و ﭘﯿﺎﻣﺪﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت اﻧﺪازه ﮔﯿﺮي ﺷﺪه اﺳﺖ. ﻧﺘﺎﯾﺞ ﺣﺎﮐﯽ از ﺗﻔﺎوت ﮐﺎراﯾﯽ اﻃﻼﻋﺎت واﺣﺪﻫﺎي ﮔﺰارﺷﮕﺮ در ﻣﺮاﺣﻞ ﻣﺨﺘﻠﻒ اﺳﺖ ﮐﻪ ﻧﺸﺎندﻫﻨﺪه ﺿﻌﻒ دﯾﺪﮔﺎه ﺳﻨﺘﯽ ﻣﺪلﻫﺎي ﺗﺤﻠﯿﻞ ﭘﻮﺷﺸﯽ دادهﻫﺎ در ارزﯾﺎﺑﯽ ﮐﺎراﯾﯽ واﺣﺪﻫﺎي ﺗﺼﻤﯿﻢﮔﯿﺮﻧﺪه اﺳﺖ. اﻓﺰون ﺑﺮ اﯾﻦ، ﮐﺎراﯾﯽ واﺣﺪﻫﺎ در ﻣﺮﺣﻠﻪ ﺷﺎﺧﺺﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت، ﺑﺎﻻﺗﺮ از ﮐﺎراﯾﯽ آنﻫﺎ در ﻣﺮﺣﻠﻪ ﺗﺒﺪﯾﻞ ﺷﺎﺧﺺﻫﺎ ﺑﻪ ﭘﯿﺎﻣﺪﻫﺎي ﮐﯿﻔﯿﺖ اﻃﻼﻋﺎت اﺳﺖ و ﮐﺎراﯾﯽ ﺷﺒﮑﻪ ﮐﻪ ﺣﺎﺻﻞ ﺑﻬﯿﻨﻪﺳﺎزي ﺗﻤﺎم ﻣﺮاﺣﻞ ﻣﺠﺰاي ﺷﺒﮑﻪ اﺳﺖ، در ﺟﺎﯾﯽ ﺑﯿﻦ ﮐﺎراﯾﯽ ﻣﺮاﺣﻞ ﻗﺮار ﻣﯽﮔﯿﺮد. از دﯾﮕﺮ ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻋﻼوه ﺑﺮ اراﺋﻪ ﯾﮏ رﻗﻢ ﻣﻨﺤﺼﺮ ﺑﻪ ﻓﺮد ﮐﺎراﯾﯽ ﺷﺒﮑﻪ، ﺗﻮﺿﯿﺢ دﻻﯾﻞ ﻧﺎﮐﺎراﯾﯽ ﺷﺒﮑﻪ و اﺟﺰا و ﻣﻌﺮﻓﯽ اﻟﮕﻮﻫﺎي ﻣﺮﺟﻊ ﺟﻬﺖ ﺑﻬﯿﻨﻪﺳﺎزي وروديﻫﺎ و ﺧﺮوﺟﯽﻫﺎي ﻫﺮ ﻣﺮﺣﻠﻪ و ﺗﻌﯿﯿﻦ ﻣﺴﯿﺮ دﺳﺘﯿﺎﺑﯽ ﺑﻪ ﻣﺮز ﮐﺎراﯾﯽ اﺳﺖ.
چكيده لاتين :
The research objective is to develop a model for evaluating information quality of reporting entities using network data envelopment analysis (NDEA) models. The main motivation is the multidimensional feature of information quality concept with respect to the proxies and consequences of information quality along with the capabilities of DEA models in evaluating efficiency of decision-making units (DMUs: here the reporting entities) based on different inputs and outputs. In this regard, firstly the most important proxies and consequences of information quality are extracted from literature review and secondly considered as inputs and outputs of consequential two-stage NDEA model depending on their relationships with information quality concept and finally the information efficiency of reporting entities measured using simultaneously the proxies and consequences of information quality. The results revealed differences in DMUs' information efficiencies in different stages suggesting classic viewpoint deficiency of DEA models in evaluating DMUs' efficiency. Moreover, DMUs' efficiencies in first stage (proxies of information quality) are greater than their corresponding efficiencies in second stage (transforming proxies to consequences) and network efficiencies, resulted from optimization of all distinct stages, take an amount between first- and second-stage efficiencies. Among other results of the research in addition to providing a unique amount of network efficiency, is giving explanations for network and its components inefficiency, and identifying benchmarks for optimizations of inputs and outputs of each stage and overall network and setting a way to efficient frontier.
عنوان نشريه :
پژوهش هاي حسابداري مالي و حسابرسي