ارزش منصفانه: نقدها و چالش‌ها با رویکرد حسابداری انتقادی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

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

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

چکیده

هدف: در این پژوهش به مطالعه انتقادهای وارد بر ارزش منصفانه و ارائه تفسیری بر این دستاوردها پرداخته شده است. در خصوص ارزش منصفانه، نظرها به سه دسته تقسیم می‌شود: دسته‌ای که به‌شدت طرف‌دار آن است. گروهی که به‌شدت مخالف آن است و گروهی که به دلایلی نگرانی‌هایی از آن دارند. شناخت دلایل انتقادهای واردشده بر ارزش منصفانه، به درک بهتری از مفهوم ارزش منصفانه، به‌خصوص از دیدگاه نظری و سیر تطور این نظام اندازه‌گیری نیاز دارد. بنابراین در بخشی از این پژوهش، به مطالعه بسترهای تاریخی، سیاسی و اجتماعی‌ای پرداخته شده که در نقاط مختلف جهان به شکل‌گیری ارزش منصفانه انجامیده است.
روش: پژوهش حاضر کیفی و با روش فراترکیب انجام شده است. در این راستا مراحل، تنظیم سؤال‌های پژوهش، مرور نظام‌مند ادبیات، جست‌وجو و انتخاب متن‌های مناسب، استخراج اطلاعات از متن‌ها، تجزیه‌و‌تحلیل و ترکیب یافته‌های کیفی و ارائه تفسیری از تفسیرهای موجود طی شده است.
یافته‌ها: در این پژوهش، مرور، شناسایی، گونه‌شناسی و طبقه‌بندی و تحلیلی از حوزه‌های مختلف تحقیقات انجام‌شده در زمینه ارزش منصفانه، از بُعد نظری ـ انتقادی ارائه شده است که نمایانگر هشت حوزه‏ مورد توجه ویژه شامل نظریه‌های استفاده‌شده در نظام‌های اندازه‌گیری، دلایل شکل‌گیری ارزش منصفانه، رابطه آن با استانداردگذاری و موارد استفاده از آن، نقش چارچوب نظری گزارشگری مالی در توسعه ارزش منصفانه، مزایای ارزش منصفانه، معایب ارزش منصفانه، اثر ارزش منصفانه بر بحران‌های مالی، نقدها و چالش‌های حسابرسی ارزش منصفانه و اثر نظام‌های مالی سرمایه‌داری و کمونیستی بر ارزش منصفانه است.
نتیجه‌گیری: در این پژوهش، نقدها و چالش‌های وارد بر ارزش منصفانه طی دو دهه اخیر، از دو دیدگاه نظری و انتقادی شناسایی شد. این پژوهش می‌تواند به‌عنوان نقشه راه برای محققان در حوزه ارزش منصفانه به‌کار گرفته شود که حوزه‌های مورد توجه در این خصوص و بخش‌های قابل مطالعه در آینده را نشان می‌دهد.

کلیدواژه‌ها


عنوان مقاله [English]

Fair value: Criticisms and challenges from Critical Accounting Perspective

نویسندگان [English]

  • Roza Salehabadi 1
  • Kaveh Mehrani 2
1 Ph.D., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
2 Associate Prof., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
چکیده [English]

Objective: In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it. A group that strongly opposes it and a group that for some reason have concerns about it. Understanding the reasons for criticisms of fair value requires a better understanding of the concept of fair value, especially from a theoretical perspective and the evolution of this measurement system. Therefore, in a segment of this research, the historical, political and social contexts that have led to the formation of fair value in different parts of the world have been studied.
Methods: The method used is meta-synthesis which is one of the qualitative methods. In this regard, the steps of arranging research questions, systematically reviewing the literature, searching and selecting appropriate texts, extracting information, analyzing and combining qualitative findings, and presenting interpretations on existing interpretations have been performed.
Results: Review, identification, typology, classification and analysis of different areas of research in the field of fair value from a theoretical-critical perspective is presented. The research represents eight areas of special interest, including theories used in measurement systems, reasons for the formation of fair value, its relationship with standardization and its uses, the role of the theoretical framework of financial reporting in development of fair value, advantages of fair value, disadvantages of fair value, effect of Fair value on financial crises, auditing challenges of fair value and the effect of capitalist and communist financial systems on fair value.
Conclusion: In this study, critiques and challenges on fair value from a theoretical and critical perspective over the last two decades were identified. This research can be used as a roadmap for researchers in fair value studies. It shows the areas of interest in this regard and the sections that can be studied in the future.

کلیدواژه‌ها [English]

  • Fair value
  • Financial crisis
  • Fair value accounting
  • Meta synthesis
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