خلاصة:
ﻫﺪف اﻳﻦ ﻣﻘﺎﻟﻪ، ﺑﺮرﺳﻲ ﻧﮕﺮش داﻧﺸﮕﺎﻫﻴﺎن و ﺣﺴـﺎﺑﺪاران داﻧﺸـﮕﺎهﻫـﺎ، ﻧﺴﺒﺖ ﺑﻪ وﺿﻌﻴﺖ ﺣﺴﺎﺑﺪاری دوﻟﺘﻲ در داﻧﺸﮕﺎهﻫﺎی اﻳﺮان اﺳﺖ. اﻳﻦ ﻣﻄﺎﻟﻌـﻪ، از ﻧﻮع ﭘﻴﻤﺎﻳﺸﻲ-ﻛﺎرﺑﺮدی اﺳﺖ. ﺟﻤﻊآوری اﻃﻼﻋﺎت، از ﻃﺮﻳﻖ ارﺳﺎل ﭘﺮﺳﺶ- ﻧﺎﻣﻪ ﺑﻪ دو ﮔﺮوه داﻧﺸﮕﺎﻫﻴﺎن و اﻓﺮاد ﺷﺎﻏﻞ در اﻣﻮر ﻣﺎﻟﻲ داﻧﺸﮕﺎهﻫﺎی ﺷـﻴﺮاز در ﺳﺎل 9831 اﻧﺠﺎم ﺷﺪه اﺳﺖ. ﺑﺮای ﺗﺠﺰﻳﻪ و ﺗﺤﻠﻴﻞ دادهﻫﺎ، از روشﻫﺎی آﻣﺎری T-studentو ANOVAاﺳﺘﻔﺎده ﺷﺪه اﺳـﺖ. ﭘـﮋوﻫﺶ در ﻗﺎﻟـﺐ 6 ﻓﺮﺿـﻴﻪ، اﻧﺠﺎم ﺷﺪه اﺳﺖ. ﻧﺘﺎﻳﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن داد ﻛﻪ ﻧﮕﺮش داﻧﺸﮕﺎﻫﻴﺎن و ﺣﺴﺎﺑﺪاران، در ﻓﺮﺿﻴﻪﻫﺎی اول و ﺳﻮم، ﺑﺎ ﻫﻢ ﺗﻔﺎوت ﻣﻌﻨﺎداری ﻧﺪارد؛ اﻣـﺎ در ﻓﺮﺿـﻴﻪﻫـﺎی دوم، ﭼﻬﺎرم و ﭘﻨﺠﻢ ﺗﻔﺎوت ﻣﻌﻨﺎداری دارد. اﻓﺰون ﺑﺮ اﻳﻦ، ﺑﻴﻦ ﻧﮕﺮش 3 ﮔـﺮوه داﻧﺸﮕﺎﻫﻴﺎن، ﺣﺴﺎﺑﺪاران داﻧﺸﮕﺎه ﺷﻴﺮاز و ﺣﺴﺎﺑﺪاران داﻧﺸـﮕﺎه ﻋﻠـﻮم ﭘﺰﺷـﻜﻲ ﺷﻴﺮاز در ﺧﺼﻮص ﻓﺮﺿﻴﻪﻫﺎی اول ﺗﺎ ﭘﻨﺠﻢ، اﺧﺘﻼف ﻣﻌﻨﺎداری وﺟﻮد ﻧﺪارد
Introduction: According to the preface to the Iranian Accounting Standards، the range of the application of the accounting standards is related to the preparation of the financial standards with the public aim of providing useful information about the financial situation، financial performance and flexibility of the business units for various decision makers (Iranian Accounting Standards، 2010: 5)
The purpose of this study is t find an answer for the question: Whether there is a significant difference between the points of view of the university academics and practitioners with respect to public promulgation of accounting standards of the universities.
Research Method: This Research is a survey study. The population of the study consists of 40 professors، M.A. and Ph.D. students of accounting at Shiraz University، 30 top financial managers of Shiraz University and 35 top financial managers of Shiraz Medical Sciences University. The information was obtained via a questioner. The validity of the questioner was tested with the "face validity" approach; its reliability was tested based upon the "Cronbach's Alpha". The reported Cronbach's Alpha was 90.2; thus، the questioner was a suitable means for gathering information. T-Test and ANOVA were employed as relevant statistical tools and they were processed with SPPSS-16 and Excel 2007.
Research Hypotheses: Given the objective of this study، the following hypotheses were developed:
There is a significant difference between the viewpoints of the accounting academics and practitioners with respect to the implementation of the public sector accounting standards of the universities.
There is a significant difference between the viewpoints of the accounting academics and practitioners with respect to the suitability of the accounting reporting in the universities.
There is a significant difference between the viewpoints of the accounting academics and practitioners with respect to the suitability of the responsibility function.
There is a significant difference between the viewpoints of the accounting academics and practitioners with respect to the improvements of the decision making models of public sector accounting.
There is a significant difference between the viewpoints of the accounting academics and practitioners with respect to the promulgation of the auditing standards for the universities.
There is a significant difference between the viewpoints of the accounting academics and practitioners of the Shiraz University and the practitioners of the Shiraz Medical Science University with respect to the implementation of the public sector accounting standards، suitability of the accounting reporting، suitability of the responsibility function، improvements of the decision making models of public sector accounting، promulgation of the auditing standards.
Findings: The results of this study showed that there was no significant difference between the viewpoints of accounting academics and practitioners، for the first and third hypothesis.
However، for the second، fourth and fifth hypothesis، the differences between viewpoints was significant. Also، there was no significant difference between the viewpoints of accounting academics and practitioners of the Shiraz University and the practitioners of the Shiraz Medical Science University for the sixth hypothesis.
Conclusion: Accounting academics and practitioners of Shiraz University as well as practitioners of Shiraz Medical Sciences University demand that special accounting and auditing standards be promulgated. Hence، it is suggested that Audit Organization of Iran should attempt to establish relevant public sector accounting and auditing standards. In addition، future accounting researchers could utilize the international accounting and auditing standards in order to recommend relevant public sector accounting and auditing standards for the universities.
ملخص الجهاز:
" ﻧﮕﺎره 6: ﺧﻼﺻﻪی ﻧﺘﺎﻳﺞ ﻓﺮﺿﻴﻪﻫﺎی 1 ﺗﺎ 5 ﻣﻴﺎﻧﮕﻴﻦ ﻣﻴﺎﻧﮕﻴﻦ ﻧﻮع اﻧﺤﺮاف ﻧﺘﻴﺠﻪ ﺧﻄﺎی ﻣﻴﺎﻧﮕﻴﻦ ﻓﺮﺿﻴﻪی آﻣﺎری Sig اﻇﻬﺎرﻧﻈﺮ اﺳﺘﺎﻧﺪارد 0H اﺳﺘﺎﻧﺪارد ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 21269/0 59196/5 7586/03 ﺣﺴﺎﺑﺪاران ﻧﺘﻴﺠﻪی ﻛﻠﻲ ﻗﺒﻮل 613/0 ﺣﺎﺻﻞ از ﺗﺤﻠﻴﻞ ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 31957/0 46622/4 1852/82 داﻧﺸﮕﺎﻫﻴﺎن ﻓﺮﺿﻴﻪی 1 ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 76928/0 4809/4 3417/52 ﺣﺴﺎﺑﺪاران ﻧﺘﻴﺠﻪی ﻛﻠﻲ رد 310/0 ﺣﺎﺻﻞ از ﺗﺤﻠﻴﻞ ﺑﻲ ﻧﻈﺮ 87094/0 26237/2 42 داﻧﺸﮕﺎﻫﻴﺎن ﻓﺮﺿﻴﻪی 2 ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 94335/0 61651/3 9245/91 ﺣﺴﺎﺑﺪاران ﻧﺘﻴﺠﻪی ﻛﻠﻲ ﻗﺒﻮل 70/0 ﺣﺎﺻﻞ از ﺗﺤﻠﻴﻞ ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 11273/0 38170/2 6223/91 داﻧﺸﮕﺎﻫﻴﺎن ﻓﺮﺿﻴﻪی 3 ﺑﻲ ﻧﻈﺮ 87161/1 61378/6 6826/71 ﺣﺴﺎﺑﺪاران ﻧﺘﻴﺠﻪی ﻛﻠﻲ رد 400/0 ﺣﺎﺻﻞ از ﺗﺤﻠﻴﻞ ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 35313/0 66547/1 8522/91 داﻧﺸﮕﺎﻫﻴﺎن ﻓﺮﺿﻴﻪی 4 ﺗﻘﺮﻳﺒﺎ ﻣﻮاﻓﻖ 22876/1 84829/9 3413/72 ﺣﺴﺎﺑﺪاران ﻧﺘﻴﺠﻪی ﻛﻠﻲ رد 10/0 ﺣﺎﺻﻞ از ﺗﺤﻠﻴﻞ ﻣﻮاﻓﻖ 4945/0 2950/3 2309/82 داﻧﺸﮕﺎﻫﻴﺎن ﻓﺮﺿﻴﻪی 5 ﺗﺤﻠﻴﻞ ﻓﺮﺿﻴﻪی 6: اﻳﻦ ﻓﺮض، ﺑﻪ ﺑﺮرﺳـﻲ ﺗﻔـﺎوت ﻧﮕـﺮش داﻧﺸـﮕﺎﻫﻴﺎن، ﺣﺴـﺎﺑﺪاران داﻧﺸﮕﺎه ﺷﻴﺮاز و ﺣﺴﺎﺑﺪاران داﻧﺸﮕﺎه ﻋﻠـﻮم ﭘﺰﺷـﻜﻲ ﺷـﻴﺮاز، ﻧﺴـﺒﺖ ﺑـﻪ ﺿـﺮورت ﺗـﺪوﻳﻦ اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺪاری دوﻟﺘﻲ، ﻣﻨﺎﺳﺐ ﺑﻮدن اﻣﺮ ﮔﺰارﺷﮕﺮی و ﺷﻔﺎفﺳﺎزی، ﻣﻄﻠﻮب ﺑﻮدن ﻓﺮﻫﻨﮓ ﭘﺎﺳﺨﮕﻮﻳﻲ، ﺑﻬﺒﻮد ﻣﺪلﻫﺎی ﺗﺼﻤﻴﻢﮔﻴﺮی، ﺿﺮورت ﺗﺪوﻳﻦ اﺳﺘﺎﻧﺪاردﻫﺎی ﺣﺴﺎﺑﺮﺳﻲ ﺑﺮرﺳﻲ ﻧﮕﺮش داﻧﺸﮕﺎﻫﻴﺎن و ﺣﺴﺎﺑﺪاران داﻧﺸﮕﺎهﻫﺎ ﻧﺴﺒﺖ ﺑﻪ وﺿﻌﻴﺖ ﺣﺴﺎﺑﺪاری ..."