نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی ، فیروزکوه، ایران.
2 گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Background and Objective: Corruption, as one of the main obstacles to economic development and eroding public trust, has presented Iranian companies with serious challenges. Despite numerous efforts, the lack of a comprehensive and prioritized model to identify and deal with the root causes of this phenomenon has reduced the effectiveness of measures. The main objective of this study is to formulate and prioritize the determinants of corruption in companies listed on the Tehran Stock Exchange and to provide appropriate solutions to reduce it.
Methodology: This study was conducted with a mixed approach (qualitative-quantitative) and a sequential exploratory design. In the qualitative part, using grounded theory and through semi-structured interviews with 15 experts in the field of finance and accounting who were selected using the snowball method, data were collected until theoretical saturation was reached and analyzed with MAXQDA software. In the quantitative part, data were collected through a questionnaire developed based on a qualitative model among 329 Iranian official auditors using a random sampling method. The ARS multi-criteria decision-making technique was used to prioritize factors. Conclusion: Financial corruption in Iranian companies is a multifaceted phenomenon that stems from the complex interaction of factors at different levels. The results of this study show that to effectively combat this phenomenon, focusing solely on punishing individuals is not enough and a comprehensive approach must be adopted that focuses first on developing and implementing preventive and reinforcing "strategies" and second on improving "causal conditions", especially in institutional and organizational dimensions.
کلیدواژهها [English]
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