باورهای فلسفی گزارشگری مالی

نوع مقاله: علمی ترویجی

نویسندگان

1 دانشیار گروه حسابداری دانشگاه اصفهان

2 دانشجوی دکتری حسابداری دانشگاه اصفهان

چکیده

بی‌طرفانه بودن یا سیاسی بودن رویه‌های گزارشگری مالی ازجمله موضوعات بااهمیت در نظریه حسابداری است. برخی از نظریه‌پردازان حسابداری با به‌کارگیری دیدگاه‌های موجود در فلسفه در پی پاسخ به این موضوع چالش‌برانگیز بوده‌اند. برخی از این نظریه‌پردازان با به‌کارگیری اصول سنت عقلانیت غربی دانش، برای گزارشگری مالی باورهای فلسفی ارائه داده‌اند تا حسابداری را یک دانش بی‌طرف و به‌دوراز سیاست شناسایی کنند. این دیدگاه که به دیدگاه بازنماگرایان موسوم است، عینیت در حسابداری را یک واقعیت خارجی می‌داند. اما  برخی دیگر با رد وجود هرگونه باور و پیش‌فرض فلسفی برای حسابداری، پایه عینیت در حسابداری را در بینا ذهنیت دانسته‌اند و آن را فرمایشی سیاسی می‌دانند. این دیدگاه به ضد بازنما گرایی موسوم است. در این نوشتار با به‌کارگیری دیدگاه بازنما گرایی به ارائه باورهای فلسفی گزارشگری مالی پرداخته می‌شود

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Philosophical Beliefs of Financial Reporting

نویسندگان [English]

  • Seyed Abbas Hashemi 1
  • Mehdi Mirzaie 2
1 Associate Professor of Accounting at Isfahan University
2 Ph.D. Student, Accounting University of Isfahan
چکیده [English]

One of the important matters in accounting theory is that whether financial reporting practices are neutral or political. Some of the accounting leaders have attempted to response Traditions principals of knowledge. Some of these leaders have represents philosophical beliefs for financial reporting to introduce accounting as neutral and nonpolitical knowledge. This view's name is Representation list View that accepts objectivity in accounting as an external reality, but others with rejection of any philosophical beliefs and presuppositions accept objectivity in accounting as intersubjectivity and introduce accounting as political view. This view's name is anti-Representation list View. In this article, philosophical beliefs of financial reporting is presented using by representation list View.

کلیدواژه‌ها [English]

  • Social Reality Construction
  • Epistemological Objectivity
  • Western Rationality Traditions
  • Philosophical Beliefs of Financial Reporting
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