نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری مدیریت صنعتی، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
2 استادیار گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران (نویسنده مسئول)
3 استادیار گروه مهندسی صنایع، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
4 استادیار گروه اقتصاد، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Financial reporting practices as an information strategy, while it can help increase the company's interaction with stakeholders, can also be effective in the future direction of the company in terms of adopting the optimal level of working capital. Financial intertextuality reporting is a systematic approach based on the interaction between the company and stakeholders, which allows the presentation of comparable financial statements in a competitive market and through it, it can influence the optimal working capital policies of the company due to the increasing confidence in the market. The purpose of this research is designing a reporting financial intertextuality model and its effect on the working capital management strategy. The methodology of this research was mixed. In the qualitative part, grounded theory analysis based on Glaser approach was used to formulate the model, and in the quantitative part was used analysis of variance. In fact, the purpose of the analysis in the qualitative part was to present the model and in the quantitative part was to analyze the differences between financial intertextuality reporting methods in the optimal adoption of working capital management. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. But the target population in a small part were the managers of the accounting department of capital market companies who based on work experience and level of technical and specialized knowledge according to the level of error 5% and test power 90%, 2 groups of 50 people based on the separation of demographic variables on differences in reporting methods. Financial intertextuality was selected and contributed to the optimal management of working capital. The results of the research in the qualitative part indicate the existence of 2 categories, 4 components and 22 concept codes that have established the method of reporting financial intertextuality in the form of an integrated quadrilateral model. Also, the results in the quantitative section with respect to the two categories of strategic approach and operational intertextuality of financial reporting showed that the strategic intertextuality approach in financial reporting on optimal working capital management is significantly different from the operational intertextuality approach in financial reporting. This result shows that since financial management is considered as an area of corporate decision-making in formulating the firm's future financial strategies, the firm's focus on uniformity and content development of dis closable concepts can be more specifically than the development of intertextual reporting levers (Operational) such as information technology and cybernetic approaches such as scalable reporting language.
کلیدواژه‌ها [English]
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