کندوکاو تحلیلی در گزارشگری مالی مدل‏ کسب‌وکار با استفاده از منطق فازی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

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

2 کارشناسی ارشد، گروه حسابداری، دانشگاه پیام نور، بهشهر، ایران.

چکیده

هدف: افشای اطلاعات مدل‏ کسب‌وکار، به کاهش شکاف اطلاعاتی، بهبود اعتبار گزارشگری مالی و محتوای اطلاعاتی صورت‌های مالی کمک می‌کند. رسالت پژوهش حاضر، کندوکاو تحلیلی در گزارشگری مالی مدل کسب‌وکار با رویکرد فازی است.
روش: پژوهش حاضر به لحاظ هدف، کاربردی و از لحاظ ماهیت و روش، توصیفی ـ پیمایشی است. جامعه آماری آن، اساتید دانشگاهی و کارشناسان اجرایی با آشنایی کافی از گزارشگری مالی و مدل‌های کسب‌وکار است. به‌منظور اعتباریابی مؤلفه‌های گزارشگری مالی، پرسش‌نامه‌ای محقق‌ساخته، شامل 43 گویه با مقیاس لیکرت پنج گزینه‌ای طراحی شد و مؤلفه‌های پژوهش از طریق توزیع پرسش‌نامه بین 38 نفر از خبرگان جمع‌آوری و با استفاده از روش دلفی فازی ارزیابی شدند. سپس با توزیع پرسش‌نامه مقایسه زوجی بین 18 نفر از خبرگان و استفاده از تکنیک فرایند تحلیل سلسله‌مراتبی فازی، ابعاد و مؤلفه‌های تأیید شده اولویت‌بندی شدند.
یافته‌ها: یافته‌های پژوهش نشان داد که خبرگان تمامی ابعاد و مؤلفه‌های گزارشگری مدل‏ کسب‌وکار را تأیید کردند. همچنین، نتایج مبین این است بُعد شفافیت و روایی و بُعد پاسخ‌گویی اجتماعی بیشترین اهمیت را دارند.
نتیجه‌گیری: نظر خبرگان در خصوص اولویت‌بندی ابعاد و مؤلفه‌های گزارشگری مدل کسب‌وکار می‌تواند نقش، اهمیت و اولویت شاخص‌های گزارشگری را برای متولیان امور حسابداری و گزارشگری مالی آشکار کند تا در برنامه‌ریزی‌های خود برای بهبود اعتبار گزارشگری مالی و غنای محتوای اطلاعاتی صورت‌های مالی، این عوامل را در کانون توجه قرار دهند.

کلیدواژه‌ها


عنوان مقاله [English]

An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic

نویسندگان [English]

  • Mojtaba Ghanbarzadeh 1
  • Afsane Moradian 2
1 Ph.D. Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
2 M.Sc., Department of Accounting, Payame Noor University, Behshahr Branch, Iran.
چکیده [English]

Objective: Corporate reporting, in its general sense, refers to all the communication channels between companies and stakeholders and is the main mechanism for sending information to the users. There has been an increasing concern in recent years with the insufficiency of traditional corporate reporting. Professional accounting institutes have proposed the concept of a business model to mitigate the weaknesses of the current reporting mechanism. Disclosure of business model information can reduce the information gap, enhance the validity of financial reports along with the contents of financial statements. The mission of the present study is to conduct an analytical explanation of business model financial reporting using fuzzy logic.
Methods: The present study is of applied and survey-descriptive nature in terms of purpose and methodology, respectively. The statistical population consists of university professors and executive experts who have sufficient knowledge and experience in the fields of financial reporting and business model. Due to flexibility, higher content validity, and applicability of the research in interdisciplinary studies, the methods of Fuzzy Delphi (FD) and Fuzzy Analytic Hierarchy Process (FAHP) were used for the evaluation, ranking, and prioritization of various aspects and components of business model financial reporting. Therefore, a researcher-made questionnaire consisting of 43 items was prepared using the 5-point Likert scale, and the items were evaluated through the dispatch of questionnaires among experts and the application of Fuzzi Delphi (FD). The ranking of the validated components was done through the dispatch of pairwise comparison questionnaires between 18 experts and the application of the fuzzy analytic hierarchy process.
Results: The findings of the present study showed that all the components and aspects of the business model financial reporting – including transparency and narrative, social accountability, stakeholders, key stimuli, justice and fairness in the distribution, and methods of representation and disclosure – were approved by the experts. The results revealed that the proposed theoretical model for the business model financial reporting has acceptable validity and can be cautiously extended to further applications. Moreover, the results demonstrate the importance of transparency and narrative, and social accountability. Overall, practitioners must pay specific attention to the role, importance, and weight of the aforementioned components for the successful implementation of business model financial reporting.
Conclusion: The expert's views on the validity and priority of various aspects and components in business model financial reporting demonstrate the role, importance, and ranking of reporting parameters. Practitioners in the field of accounting and financial reporting must consider the aforementioned elements in their plans for enhancing the validity of financial reporting and richening the content of financial statements.

کلیدواژه‌ها [English]

  • financial reporting
  • Business Model (BM)
  • Strategy
  • Fuzzy Delphi
  • Fuzzy analytical hierarchy process (FAHP)
استروالدر، الکساندر (1397). خلق مدل کسب وکار. (غلامرضا توکلی، بابک وطن دوست، حسام‏الدین ساروقی، بهامین توفیقی، مترجمان). تهران: انتشارات آریانا.
باباجانی، جعفر؛ عدل­زاده، مرتضی (1399). تحلیل ساختاری پیشران­های مؤثر بر آینده گزارشگری شرکتی در ایران. بررسی­های حسابداری و حسابرسی، 27(4)، 523- 545.
حبیبی، آرش؛ ایزدیار، صدیقه و سرافرازی، اعظم (1393). تصمیم­گیری­های چند معیاره فازی. رشت: انتشارات کتیبه گیل.
حسینی، سیدعلی؛ شفیع­زاده، بهاره (1398). تبیین مدلی برای حمایت از حقوق سرمایه­گذاران با تأکید بر سازه­های حسابداری. بررسی­های حسابداری و حسابرسی، 26(2)، 193- 216.  
کاشانی­پور، محمد؛ آقائی، محمد علی و محسنی نامقی، داود (1398). لحن افشای اطلاعات و عملکرد آتی. بررسی­های حسابداری و حسابرسی، 26(4)، 570-594.
کردستانی، غلامرضا و راستگویان، حسین (1399). ارتباط افشای مدل کسب­وکار با ارزش بازار سهام شرکت. نشریه علمی حسابداری مدیریت، (46)، 173-185.
مهرانی، ساسان؛ مرادی، محمد و قنبرزاده، مجتبی (1399). ارائه مدل گزارشگری مالی مبتنی بر مفهوم الگوی کسب ­و کار. مدیریت بازرگانی، 12(4)، 976- 1005.
مهرانی، ساسان؛ مرادی، محمد و قنبرزاده، مجتبی (1400). شناسایی مؤلفه­های گزارشگری مالی با رویکرد الگوی کسب ­و کار. فصلنامه بورس اوراق بهادار، 14(55).
میرمحمدی، زهره؛ تالانه، عبدالرضا (1400). شناسایی سنجه­های غیرمالی با روش تحلیل تم. بررسی­های حسابداری و حسابرسی، 28(1)، 161-180.
 
References
Abdelkafi, N. and Tauscher, K. (2016). Business Models for Sustainability from System Dynamics Perspective. Organization & Environment, 29 (1), 74–96.
Abrahamsson, J., Maga, A., and Nico, C. (2019). The Effect of Business Model Innovation Announcements on Share Prices-A Study of U.S. Listed Technology Firms. Journal of Business Models, 7(2), 37-52.
Alessandro, M., Riccardo, C., and Francesca, M. (2017). The Usefulness of the Business Model Disclosure for Investors’Judgements in Financial Entities, Spanish accounting review, 20(1), 1-12.
Alyamani, R. and Long, S. (2020). The Application of fuzzy Analytic Hierarchy Process in Sustainable Project Selection. Sustainability, 12, 8314.
Athanasopoulou, A., and De Reuver, G.A. (2020). How do Business Model Tools Facilitate Business Model Exploration? Evidence from Action Research. Electronic Markets, 30 (3), 495-508.
Babajani, J and Adlzadeh, M (2020). Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran. Accounting and Auditing Review, 27(4), 523-545.
(in Persian)
Bini, L., Bellucci, M., and Giunta, F. (2018). Integrating Sustainability in Business Model Disclosure: Evidence from the UK Mining Industry. Journal of Cleaner Production, No.171, 1161-1170.
Bini, L., Giunta, F., Nielsen, C., Schaper, S. and Simoni, L. (2021). Business Model Reporting: Why the Perception of Preparers and Users Matters, Journal of Business Models, 9(1), 1-7.
Bini, L., Simoni, L., Dainelli, F. and Giunta, F. (2018). Business Model and Non-Financial Key Performance Indi­cator Disclosure, Journal of Business Models, 6(2), 5-9.
Biondi, L., and Bracci, L. (2018). Sustainability, Papular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective. Sustainability, 10(9), 3112.
Bocken, N., Boons, F., and Baldassarre, B. (2019). Sustainable Business Model Experimentation by Understanding Ecologies of Business Models. Journal of Cleaner Production, 208, 1498-1512.
Bradley P., Parry G., and O’Regan N. (2020). A Framework to Explore the Functioning and Sustainability of Business Models. Sustainable Production and Consumption, 21, 57-77.
Bushee B.J. and Miller G.S. (2012). Investor Relations, Firm Visibility, and an Investor Following. Accounting Review, (87), 867–897.
Cantù, C. (2016). Entrepreneurial Knowledge Spillovers: Discovering Opportunities Through Understanding Mediated Spatial Relationships. Industrial Marketing Management, 61, 30-42.
Carini, C., Rocca, L., Veneziani, M., and Teodori, C. (2018). Ex-ante Impact Assessment of Sustainability Information-The Directive 2014/95. Sustainability, 10(2), 560.
Chauhan, Y. and Kumar, S. B. (2018). Do Investors Value the Non-Financial Disclosure in Emerging Markets? Emerging Markets Review, Elsevier, 37(C), 32-46.
Chesbrough, H.W. (2010). Business Model Innovation: Opportunities and Barriers. Long Range Planning, 43(2–3), 354-363.
De Villiers, C., Venter, E., and Hsiao, P. (2017a). Integrated Reporting: Background, Measurement Issues, Approaches and an Agenda for Future Research, Accounting & Finance, 57(4), 937-959.
Di Fabio, C., and Avallone, F. (2018). Business Model in Accounting: An Overview. Journal of Business Models, 6(2), 25-31.
Disle, C., Périer, S., Bertrand, F., Gonthier-Besacier, N., and Protin, P.H. (2016). Business Model and Financial Reporting: How has the Concept Been Integrated into the IFRS Framework? Comptabilité Contrôle Audit, 22(1), 85-119.
Dumay, J., Bernardi, C., Guthrie, J., and La Torre, M. (2017). Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective. Meditari Accountancy Research, 25(4), 461-480.
Ebrahimi, S. K., Bahraminasab, A., and Mamashli, R. (2017). The Effect of Financial Crisis on the Quality of Financial Reporting. Journal of Accounting Knowledge, 8(3), 141-165.
(in Persian)
European Finance Research Advisory Group (EFRAG). (2013). Towards a Disclosure Framework for the Notes, EFRAG, Brussels.
Financial Reporting Council (FRC) (2014). Guidance on Strategic Report”. Retrieved on November3, 2016, from www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/Guidance-on-the-Strategic-Report.pdf.
Ghorbel, H. and Triki, F. (2016). The Consequences of Voluntary Information Disclosure on Firm Value: Case of Tunisian Listed Firms. Research Journal of Finance and Accounting, 7 (6), 153-163.
Gliem, J. and Gliem, R. (2003). Calculating, Interpreting, and Reporting Cronbach’s Alpha Reliability Coefficient for Likert-type Scales. In 2003 Midwest Research to Practice Conference, 82-88.
Grant, R.M. (2016). Contemporary Strategy Analysis: Text and Cases Edition, 9th edition. John Wiley & Sons: Chichester, UK.
Habibi, A., Izadyar, S., and Sarafrazi, A. (2014). Fuzzy Multi-Criteria Decision Makings. Rasht, Katibe Gial Publications. (in Persian)
Hashemi Dehchi, M., Izadinia, N., and Amiri, H. (2020). The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry. Accounting and Auditing Review, 27(3), 473-494. (in Persian)
Hodgdon, C. and Hughes, S.B. (2016). The Effect of Corporate Governance, Auditor Choice and Global Activities on E.U Company Disclosures of Estimates and Judgments. Journal of International Accounting Auditing and Taxation, 26(C), 28–46.
Hosseini, S.A., and Shafizadeh, B. (2019). Developing a Model for Protecting Investors'Rights with Emphasis on Accounting Constructs. The Iranian Accounting and Auditing Review, 26(2), 193-216. (in Persian)
Huttunen, H. (2019). The Role of Data in Firm Performance: A Techno-Economic View. Master’s Thesis, Aalto University.
Kashanipoor, M., Aghaee, M.A, and Mohseni Namaghi, D. (2019). Information Disclosure Tone and Future Performance. Accounting and Auditing Review, 26(4), 570-594.
(in Persian)
KPMG (2013). The future of Corporate Reporting: Towards a Common Vision. Available at: http://www.kpmg.at/uploads/media/The_Future_of_Corporate_Reporting_Web.pdf
Klang, D., Wallnofer, M., and Hacklin, F. (2014). The Business Model Paradox: A Systematic Review and Explorationof Antecedents.International Journal of Manage-ment Reviews, 16, 454–478.
Krisdayanti, A., and Wibowo, S. S. (2019). The Effect of Voluntary Disclosure on Firm Performance, 2nd International Conference on Applied Science and Technology, Indonesia, Bali Nusa Dua Convention Center.
Kumar Dahal, R. (2019). Changing Role of Management Accounting in 21st Century. Review Pub Administration Manag, 7(3), 1-8.
Kurdestani, G.R. and Rastgouian, H. (2020).  The Relationship between Exposing Business Model to Corporate Stock Market Value. Management Accounting, 13(46), 173-185.
(in Persian)
Lassini, U., Lionzo, A., and Rossignoli, F. (2016). Does Business Model Affect Accounting Choices? An Empirical Analysis of European Listed Companies. Journal of Management & Governance, 20(2), 229-260.
Leisenring, J., Linsmeier, T., Schipper, K. and Trott, E. (2012). Business Model (intent)-Based Accounting. Accounting and Business Research, 42, 329–344.
Malmmose, M. and Lueg, R. (2019). Business Model Communication and Financial Performance in Cross-na­tional Acquisitions. Journal of Business Models, 7(5), 70-89.
Manes-Rossi, F. Tudor, A.T., and Nicolò, G. (2018). Ensuring more Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence. Sustainability, 10, 1162.
Manes-Rossi, F., Tiron-Tudor, A., Nicolò, G., and Zanellato, G. (2018). Ensuring more Sustainable Reporting in Europe Using Non-Financial Disclosure-De Facto and De Jure Evidence. Sustainability, 10(4), 1162.
Maniora. J. (2017). Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis. Journal of Business Ethics, 140, 755-786.
Maria, I., Sanchez, G., and Gamez, L.N. (2017). Integrated Reporting and Stakeholder Engagement: the Effect on Information Asymmetry. Corp. Soc. Responsib. Environ. Manag, (24), 395–413.
Martinez, C. (2016). Does the Level of Alignment with the Integrated Reporting Framework Reduce Information Asymmetry? Available at SSRN: https://ssrn.com/abstract=2684784 or http://dx.doi.org/10.2139/ssrn.2684784.
 
Massa, L., Tucci, C. L. and Afuah, A. (2017). A Critical Assessment of Business Model Research, Academy of Man­agement Annals, 11(1), 73-104.
Mechelli, A., Cimini, R., and Mazzocchetti, Y.F. (2017). The Usefulness of the Business Model Disclosure for Investors’Judgements in Financial Entities: A European Study. Revista De Contabilidad - Spanish Accounting Review, 20(1), 1-12.
Mehrani, S., Moradi, M., Ghanbarzadeh, M. (2020). Identify the Components of Financial Reporting with the Business Model (BM) Approach. Journal of the stock exchange, 14(55). (in Persian)
Mehrani, S., Moradi, M., Ghanbarzadeh, M. (2020). Presenting a Financial Reporting Model based on the Concept of Business Model. Journal of Business Management (JBM), 12(4), 976-1005. (in Persian)
Michalak, J., Rimmel, G., Beusch, P. and Jonäll, K. (2017). Business Model Disclosures in Corporate Reports, Journal of Business Models, 5(1), 51-73.
Mirmohammadi, Z., and Talaneh, A. (2021). Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-Financial Measures Based on Thematic Analysis Method. Accounting and Auditing Review, 28(1), 161-180. (in Persian)
Montemari, M., Chiucchi, S. and Nielsen, C. (2019). Designing Performance Measurement Systems Using Busi­ness Models, Journal of Business Models, 7(5), 48-69.
Moore, J. (2006). Business Ecosystems and the View from the Firm. The Antitrust Bulletin, 51(1), 31–75.
Morris, M., Schindehutte, M., and Allen, J. (2005). The Entrepreneur’s Business Model: Toward a Unified Perspective. Journal of Business Research, 58, 726–735.
Nielsen, C. and Roslender, R. (2015). Enhancing Financial Reporting: The Contribution of Business Models, the British Accounting Review, 47, 262-274.
Nielsen, C., and Bukh, P.N. (2011). What Constitutes a Business Model: the Perception of Financial Analysts. International Journal of Learning and Intellectual Capital, 8(3), 256.
Novak, A. (2013). Relations between the Business Model and the Strategy. In Proceedings for the 9th European Conference on Management and Governance, 214-23.
Osterwalder, A. (2018). Creating a Business Model. (Tavakoli, Vatandoost, Saroughi, Towfiqi, Trans.) Tehran: Ariana Publications. (in Persian)
Osterwalder, A., Pigneur, Y., and Tucci, C. L. (2005). Clarifying Business Models: Origins, Present and Future of the Concept. Communications of the Association for Information Systems, Lausanne, 16, 1-25.
Richardson, J. (2008). The Business Model: An Integrative Framework for Strategy Execution. Strategic Change, 17, 133–144.
Roslender, R. and Nielsen, C. (2018). Accounting Through the Business Model. Journal of Business Models, 6(2), 78-83.
Shafer, S. M., Smith, H. J., and Linder, J. C. (2005). The Power of Business Models. BusinessHorizons, 48, 199–207.
Simoni, L., Bini, L. and Giunta, F. (2019). The Effects of Business Model Regulation on the Value Relevance of Traditional Performance Measures. Some Evidence from UK Companies, Financial Reporting, (1), 83-111.
Sriani, D., and Agustia, D. (2020). Does Voluntary Integrated Reporting Reduce Information Asymmetry? Evidence from Europe and Asia. Heliyon, 6(12), e05602.
Stefanovic, I., and Milosevic, D. (2012). On Conceptual Differentiation and Integration of Strategy and Business Model. Journal of Economics and Business, 30(1), 141-161.
Sukhari, A. and De Villiers, C. (2019). The Influence of Integrated Reporting on Business Model and Strategy Disclosures, Australian Accounting Review, 29(4), 708-725.
Teece, D.J. (2010). Business Models, Business Strategy and Innovation. Long Range Planning, 43, 172-194.
Tornroos, J.-A., Halinen, A., and Medlin, C.J. (2017). Dimensions of Space in Business Network Research. Industrial Marketing Management, 61, 10-19.
Tsai, H.-C., Lee, A.-S., Lee, H.-N., Chen, C.-N., and Liu, Y.-C. (2020). An Application of the Fuzzy Delphi Method and Fuzzy AHP on the Discussion of Training Indicators for the Regional Competition, Taiwan National Skills Competition, in the Trade of Joinery. Sustainability, 12, 4290.
Tweedie, D., Nielsen, C., and Martinov-Bennie, N. (2017). Evolution or Abandonment? Contextualising the Business Model in Integrated Reporting”, Australian Accounting Review (eprint).
Wirtz, B., Pistoia, A., Ullrich, S., Gottel, V. (2016). Business Models: Origin, Development and Future Research Perspectives. Long Range Planning, 49(1), 36-54.
Yip, G. S. (2004). Using Strategy to Change your Business Model. Business Strategy Review, 15, 17–24.
Zott, C., Amit, R., and Massa, L. (2011). The Business Model: Recent Developments and Future Research. Journal of Management, 37(4), 1019-42.