تأثیر فرهنگ سازمانی بر کیفیت افشای اطلاعات (به‎موقع‎بودن و قابلیت اتکا)

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشکدۀ علوم اقتصادی و اداری دانشگاه مازندران، بابلسر، ایران

2 دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم اقتصادی و اداری دانشگاه مازندران، بابلسر، ایران

چکیده

افشای اطلاعات و کیفیت ارائۀ آن، تحت تأثیر عوامل محیطی و سازمانی زیادی قرار دارد که فرهنگ سازمانی از مهم‎ترین آنها قلمداد می­شود. فرهنگ سازمانیِ پاسخگو به پویایی محیط اطلاعاتی منجر می‎شود و به کیفیت افشای اطلاعات توسط واحد تجاری کمک می­کند. بر این اساس، هدف از پژوهش حاضر بررسی میزان تأثیرگذاری فرهنگ سازمانی بر کیفیت افشای اطلاعات است. به همین منظور از طریق پرسشنامۀ فرهنگ سازمانی دنیسون، اطلاعات مربوط به فرهنگ سازمانی شرکت­های پذیرفته‎شده در بورس اوراق بهادار در سال 1393، جمع‎آوری شد و همراه با امتیاز کیفیت افشای اعلامی سازمان بورس و اوراق بهادار مطالعه شدند. نتایج نشان می­دهد برخی از گونه­های فرهنگ سازمانی (سازگاری و رسالت‎مندی) بر کیفیت افشای اطلاعات شرکت­ها مؤثرند. این درحالی است که هیچ ارتباطی بین فرهنگ سازمانی مبتنی بر درگیرشدن در کار و انطباق‎پذیری با کیفیت افشا و افراز آن کشف نشد. این نتایج می­تواند برای مدیران ارشد از لحاظ چگونگی سیاست­گذاری­های فرهنگ سازمانی و بهبود اجرای روش­های مسئولیت پاسخگویی مفید باشد و درنهایت به افزایش شفافیت اطلاعاتی شرکت­ها منجر شود.

کلیدواژه‌ها


عنوان مقاله [English]

The impact of organizational culture on the information disclosure quality (timeliness and reliability)

نویسندگان [English]

  • HOSSIEN FAKHARI 1
  • Javad Mohammadi 2
1 university of mazandaran
2 MSc. Student in Accounting, Faculty of Economic and Administrative Sciences, University of Mazandaran, Babolsar, Iran
چکیده [English]

Information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important. Responsible organization culture creates a dynamic information environment and helps the quality of information disclosure. Accordingly, the aim of this study was to evaluate the impact of organizational culture on the disclosure quality (timeliness and reliability). For this purpose, information of the organizational culture of companies listed on the stock exchange in 1393, through a Denison organizational culture questionnaire has been collected, and has been studied with the Score of disclosure quality that is announced by the Securities and Exchange Organization. The results show that some aspects of organizational culture (adaptability and mission) have an impact on the disclosure quality. While there is no relationship between involvement, versatility and quality of disclosure and its indicators. These results can be used by top management for how setting policies of organization's culture and improving implementation of procedures of accountability, and ultimately to increase the transparency of companies information.

کلیدواژه‌ها [English]

  • Disclosure
  • Disclosure Quality
  • Organizational Culture
  • reliability
  • timeliness
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