دراسة تأثير الثقافة على جودة الإبلاغ المالي في الشركات المدرجة في الأسواق المالية

المؤلفون

  • رسل مهدي البحراني المؤلف

DOI:

https://doi.org/10.59992/IJFAES.2026.v5n3p7

الكلمات المفتاحية:

الثقافة، المستحقات، جودة الإبلاغ المالي، تعارض المصالح

الملخص

تهدف هذه الدراسة إلى بحث تأثير الثقافة على جودة الإبلاغ المالي. يشمل النطاق المكاني للدراسة الشركات المدرجة في أسواق الأوراق المالية في إيران وتركيا وقطر والبحرين والعراق وعُمان والمملكة العربية السعودية والإمارات العربية المتحدة، فيما يمتد النطاق الزمني من عام 2015 إلى عام 2024. وتُصنَّف هذه الدراسة ضمن البحوث التطبيقية، إذ تضمّنت عينة البحث 2029 شركة مدرجة في أسواق الأوراق المالية المذكورة. تُشير نتائج الدراسة إلى أن الانسجام يرتبط ارتباطاً إيجابياً ومعنوياً بجودة الإبلاغ المالي، في حين يرتبط كلٌّ من السلطوية والهيمنة ارتباطاً سلبياً ومعنوياً بها. أما التسلسل الهرمي فلا تربطه علاقة معنوية بجودة الإبلاغ المالي. وبشكل عام، تؤثر الثقافة في جوانب متعددة من المحاسبة؛ إذ كلما ازداد العدل الاجتماعي والسلام والأمن، ارتفع مستوى جودة الإبلاغ المالي. ومما تجدر الإشارة إليه أن المحاسبة تُعدّ من أهم الأدوات لتحديد التخصيص الأمثل للموارد بغية تعظيم العوائد وفق نظرية الإشارة. ويمكن للتخصيص الأمثل للموارد أن يوفّر الأمن الاجتماعي واستدامة الإنتاج الأمثل. وبما أن الهيمنة والسلطوية تُركّزان على المصالح الشخصية، فإن ذلك ينعكس في المحاسبة من خلال نظرية الوكالة والمصالح الذاتية؛ فحين تطغى المصالح الخاصة على المصالح الجماعية، تتفاقم حالات إساءة الاستخدام والإبلاغ الاحتيالي. وعليه، فإن هيمنة ثقافة المصلحة الشخصية في المجتمع قد تنعكس بالمثل على الممارسات المحاسبية، مما يؤدي إلى تراجع جودة الإبلاغ المالي.

السيرة الشخصية للمؤلف

  • رسل مهدي البحراني

    ماجستير، مدرس مساعد، محاسبة مالية وتدقيق، قسم الرقابة المحاسبية والمالية، كلية اقتصاديات الأعمال، جامعة النهرين، بغداد، العراق

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التنزيلات

منشور

2026-03-15

إصدار

القسم

المقالات

كيفية الاقتباس

دراسة تأثير الثقافة على جودة الإبلاغ المالي في الشركات المدرجة في الأسواق المالية . (2026). المجلة الدولية للعلوم المالية والإدارية والاقتصادية, 5(3). https://doi.org/10.59992/IJFAES.2026.v5n3p7