جستجوی مقالات مرتبط با کلیدواژه « حسابداری نسلی » در نشریات گروه « حسابداری »

The purpose of this study is Evaluating the reduction of the government's financial burden through the typology of drivers affecting generational accounting in the capital market by action research. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. Therefore, based on this model, first, through interviews with experts and open coding, an effort was made to identify n Effective drivers on the implementation of generational accounting in capital market companies. Then, in order to validate the propositions, a critical evaluation was done to compare the propositions with similar researches, so that the propositions can enter the stage of forming a focus group to discuss and exchange opinions for the cognitive separation of each proposition in the form of a category. Then, through Q evaluation checklist, each statement was scored between +4 and -4, and finally, a 4-level matrix was created with the aim of creating a foundation of effective drivers in the implementation of generational accounting with the aim of reducing the government's financial burden on future generations. The results showed that a total of 22 propositions were identified from a total of 12 interviews and 217 open codes created. On the other hand, it was determined in the quantitative section, 22 criteria identified in 4 categories were the creators of the generational accounting typology framework of capital market companies.

Today, the value of using generational accounting is expanding in the countries of the world. In order to achieve social and intergenerational justice, it is considered important to use generational accounting and update the budget and tax policies. The purpose of this research is to explain the relationship between budget strategies and social justice by considering generational accounting in Iran. In the first stage, relevant English and Farsi articles were selected using the CASP Critical Assessment Skills program. Then, using them, the main variables were identified, i.e., generational accounting as an independent variable, intergenerational justice as a dependent variable, and budget policies as a mediating variable and their components. In the following, these variables and their related components were given to 15 experts through a fuzzy Delphi questionnaire to confirm their reliability. Then, in order to validate the final model of the research, a 5-choice questionnaire with approved components was designed and distributed to 235 experts, accountants and experts through the Persa site, and the correlation coefficient and regression of the hypotheses using It was analyzed by spss software. The findings showed that there is a positive and significant relationship between generational accounting, budget commitments and policies, budget strategies and intergenerational justice with social justice. Therefore, considering the importance of budget strategies for future generations and its impact on social and generational justice, it is necessary for our country to consider them.

Generational accounting is an issue that has evolved and developed to measure the relative financial burden imposed on different generations. The present study seeks to design and develop a generational accounting model commensurate with the economic and financial structure of Iran and to study the way of dealing with different generations from the point of view of financial policies of the state. This research is a developmental research. From the viewpoint of the research time, a longitudinal, forward-looking and time series research is conducted from 2010 to 2083. This research has no population and statistical sample and includes the statistical environment. The results showed that with the assumption of the continuation of current financial policies, the higher the GDP growth rate in the country and the lower the discount rate, the more generational imbalances will increase, and the generation imbalance will be in the benefit of the future generation and disadvantage of the current generation. Here, the concept of constraint is an example of zero sum.

This article attempts to introduce definition and generational accounting f and colleagues and later expanded. Paper to note that generational accounting focus on government spending and the tax burden on different age groups. Of course, other elements such as government financial liabilities within the scope of generational accounting. Generational accounting supporters believe that the imbalance between generations is not fair and should be eliminated and they talk only way to achieve a balance between the generation is use of generational accounting. Therefore, these issues concerned such as factors affecting the process of generational accounting: taxes, government spending, government borrowing, investment incentives of parents for children, welfare policies,
demographics, etc. But what about the calculation of generational accounting is important is having the proper data Which is contains at least hit people in terms of age and gender and tax and transfer payments from the government each year as well as forecasts and calculate the present value of future government spending.