تحلیل شبکه روابط گروه‌های حسابداری دانشگاه‌های دولتی ایران

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار، گروه حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران.

2 دکتری، گروه حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران.

3 کارشناسی، بخش حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران

4 کارشناسی، بخش حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران.

چکیده

هدف: هدف پژوهش حاضر، بررسی و تحلیل ساختار ارتباطی بین گروه‌های حسابداری دانشگاه‌های دولتی ایران است.
روش: روش پژوهش، بر مبنای نوع داده‌های جمع‌آوری و تحلیل‌شده، کمّی از نوع تحلیل شبکه است. جامعه آماری این پژوهش، کلیه گروه‌های حسابداری دانشگاه‌های دولتی ایران را دربرمی‌گیرد. در پژوهش حاضر، اطلاعات در دسترس اعضای هیئت علمی گروه‌های حسابداری تا پایان شهریور سال 1399 بررسی و در نهایت، 44 دانشگاه برای نمونه انتخاب شد.
یافته‌ها: بر اساس یافته‌ها، در ساختار ارتباطی گروه‌های حسابداری دانشگاه‌های دولتی، نابرابری نامتعارفی به چشم می‌خورد؛ اما بعضی از دانشگاه‌ها در موقعیت مناسب‌تری قرار دارند. توزیع پارتو نشان می‌دهد که بین گروه‌های حسابداری، چولگی تقسیم قدرت 78 – 22 است؛ یعنی 78درصد اعضای هیئت ‎علمی، دانش‌آموخته 22درصد دانشگاه‌ها و 22درصد باقی، دانش‌آموخته 78 درصد دانشگاه‌ها هستند. علاوه‌بر این، بر اساس نتایج قانون بردفورد، توزیع قدرت بین گروه‌های حسابداری، تقریباً از یک تابع نمایی تبعیت می‌کند و عدد اختلاف بین فراوانی گروه‌های مختلف حدود 266/3 است. دانشگاه‌های تهران، تربیت مدرس و علامه طباطبائی، دانشگاه‌های گروه 1 بردفورد هستند. دانشگاه تهران نیز در ساختار روابط گروه‌های حسابداری دانشگاه‌های دولتی، اصلی‌ترین دانشگاه است.
نتیجه‌گیری: بر اساس نتایج پژوهش، موقعیت مناسب بعضی دانشگاه‌ها در ساختار ارتباطی، باعث شده است که این دانشگاه‌ها برای دسترسی به سایر دانشگاه‌ها، با واسطه‌های کمتری مواجه شوند، دسترسی آنها به منابع موجود ساده‌تر باشد و در به‌‎دست‎آوردن اطلاعات مؤثر از اعضای شبکه، توانایی بیشتری داشته باشند. بنابراین، می‌توان ادعا کرد که در ساختار حاکم، این دانشگاه‌ها می‌توانند نقش بازیگران کلیدی را ایفا کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Network Analysis of Accounting Departments of Iranian Governmental Universities

نویسندگان [English]

  • Reza Taghizadeh 1
  • Mohammad Abdzadeh Kanafi 2
  • Fatemeh Kordabadi 3
  • Fatemeh Heidari Ashkezari 4
1 Assistant Prof., Department of Accounting and Finance, Faculty of Economic, Management and Accounting, Yazd University, Yazd, Iran.
2 Ph.D., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
3 BSc., Department of Accounting and Finance, Faculty of Economic, Management and Accounting, Yazd University, Yazd, Iran.
4 BSc., Department of Accounting and Finance, Faculty of Economic, Management and Accounting, Yazd University, Yazd, Iran.
چکیده [English]

Objective: The aim of this study is to investigate and analyze the communication structure between the accounting departments of Iranian governmental universities.
Methods: The method of this research based on the type of data collected and analyzed is a quantitative research of the network analysis. Network analysis focuses on relationships between individuals, organizations, institutions, countries, and etc. These connections together form networks. Using the network analysis method, the structural pattern governing the networks is examined and analyzed. The statistical population of this study is all accounting departments of Iranian Governmental universities. In this research, the faculty members of accounting departments whose information is available until the end of September 2020 are reviewed. Therefore, according to the conditions, 44 universities were selected for the study. Finally, the results are analyzed using network analysis method and PreMap software version 1 and UCINET software version 6.
Results: The findings of the research showed that unconventional inequality prevails in the communication network of accounting departments of governmental universities, and some of the universities were in a better position. On the other hand, the Pareto distribution showed that the division of power between the accounting departments has a 22-78 skewness. That is, 78% of the faculty members are graduates of 22% of universities and the remaining 22% are graduates of 78% of universities. Also, Bradford's law stated that the distribution of power between accounting departments almost follow an exponential function, and the difference between the frequencies of different groups was about 3.266. The universities of Tehran, Tarbiat Modares and Allameh Tabatabai were universities related to Group 1 of Bradford Law. Also, the University of Tehran was the most key university in the structure of relations between the accounting departments of governmental universities.
Conclusion: Based on research results, decent position of some universities in the communication structure causes that these universities need less intermediaries than the other universities and therefore have much simple access to the existing resources. In addition, their ability to obtain effective information through the network cluster is further enhanced. Therefore, it can be claimed that these universities can play the role of key actors in the rulling structure.

کلیدواژه‌ها [English]

  • Faculty Members
  • Accounting Departments
  • Governmental Universities
  • network analysis
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