fa ارائه الگوی بهره‌وری شرکتی با تأکید بر حسابداری نسل‌ها تخصصي Special پژوهشي Research <div style="text-align: justify;"><em><span style="font-size:12pt"><span style="text-autospace:none"><span style="direction:rtl"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><span lang="AR-SA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">اهمیت و توجه به مقوله بهره‌وری به دلایل مختلف از جمله حاکم نبودن فرهنگ و نگرش درست به بهره‌وری در جامعه، مورد غفلت واقع شده است. رسیدن به بهره‌وری لازم در گرو توجه به آیندگان هست و صرفا نباید شرایط فعلی را مد نظر قرار داد. از اینرو حسابداری نسلی به مدیران کمک می کند با در نظر گرفتن شرایط آتی سعی کنند ضمن بهتر کردن وضعیت موجود، تلاش کنند آینده را نیز تضمین نمایند. هدف پژوهش حاضر ارائه الگوی بهره وری شرکتی با تاکید بر حسابداری نسل ها است. پژوهش حاضر از نوع تحقیقات آمیخته (کیفی و اکتشافی) بوده و الگو با مصاحبه از پانزده نفر خبره (شامل اساتید رشته‌های حسابداری و مالی، حسابداران رسمی) در سال 1402 و به روش نمونه‌گیری گلوله برفی، به اشباع رسیده و ارائه گردید.</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">،</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">جامعه</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">آماری</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">این</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">پژوهش</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">شامل</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">خبرگان</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">آشنا</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">به</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">موضوع</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">بهره وری و حسابداری&nbsp; بوده</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">است</span></span><span dir="LTR" style="font-size:11.0pt"><span b="" lotus="" style="font-family:">.</span></span><b> </b><span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">این</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">خبرگان</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">مدیران</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">و</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">کارشناسان</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">شرکتها و</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">اعضای</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">هیئت</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">علمی</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">دانشگاه</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">با</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">دارای</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">سابقه</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">و</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">تجربه</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">قابل</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">توجه</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">در</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">زمینه</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">مباحث</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">مربوط</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">به</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">بهره وری و حسابداری</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">&nbsp;بوده اند</span></span><span dir="LTR" style="font-size:11.0pt"><span b="" lotus="" style="font-family:">.</span></span><span style="font-size:11.0pt"><span b="" nazanin="" style="font-family:"><span style="text-transform:uppercase"> در مرحله کیفی تحقیق از روش تحلیل مضمون (تحلیل تم) استفاده شد.</span></span></span><span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:"> در</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">این</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">پژوهش</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">از</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">دو</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">روش</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">کدگذاری</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">دستی</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">و</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">کدگذاری توسط</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">نرم افزار</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">کامپیوتری</span></span><span dir="LTR" style="font-size:11.0pt"><span b="" lotus="" style="font-family:"> MAXQDA</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">استفاده</span></span> <span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">گردید. </span></span><span lang="FA" style="font-size:11.0pt"><span b="" nazanin="" style="font-family:">در نهایت شاخص‌های بهره‌وری شرکتی در حوزه حسابداری نسل‌ها به شش مضمون اصلی(عملکرد نسلی، خلاقیت و نوآوری، انگیزه و تعهد، عملکرد سازمانی، تکنولوژی و دیجیتال، توسعه منابع انسانی)، چهارده مضمون فرعی و 35 مقوله تقسیم شده‌اند.</span></span><b><span lang="FA" style="font-size:11.0pt"><span style="font-family:"B Nazanin""></span></span></b></span></span></span></span></span><br> &nbsp;</em></div> <div style="text-align: justify;"><em><span style="font-size:12pt"><span style="unicode-bidi:embed"><span new="" roman="" style="font-family:" times=""><span lang="EN" style="font-size:11.0pt">The importance and attention to the category of productivity has been neglected for various reasons, including the absence of a culture and a correct attitude towards productivity in the society. Achieving the necessary productivity depends on paying attention to the future and should not only consider the current conditions. Therefore, generational accounting helps managers to try to improve the current situation while considering the future conditions, and also try to guarantee the future. The aim of the current research is to provide a corporate productivity model with an emphasis on generational accounting. The current research is a mixed type of research (qualitative and exploratory) and the sample was saturated and presented by interviewing fifteen experts (including accounting and finance professors, certified accountants) in 1402 and using snowball sampling. The statistical population of this research included experts familiar with productivity and accounting. These experts are managers and experts of companies and university faculty members with significant background and experience in the field of productivity and accounting issues. In the qualitative phase of the research, the theme analysis method was used. In this research, two methods of manual coding and coding by MAXQDA computer software were used. Finally, corporate productivity indicators in the field of generational accounting are divided into six main themes (generational performance, creativity and innovation, motivation and commitment, organizational performance, technology and digital, human resource development), fourteen sub-themes and 35 categories.</span><b><span lang="AR-SA" dir="RTL" style="font-size:11.0pt"></span></b></span></span></span><br> &nbsp;</em></div> بهره وری شرکتی, حسابداری, نسل ها Corporate productivity, accounting, generations 411 428 http://mieaoi.ir/browse.php?a_code=A-10-1655-2&slc_lang=fa&sid=1 Hossein Abbasvandi Davachi حسین عباسوندی دوه چی hossein.abbasvandi@yahoo.com 100319475328460012179 100319475328460012179 No PhD student, Department of Industrial Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran. دانشجوی دکتری گروه مدیریت صنعتی، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران. Heidar Mohamadzadeh salteh حیدر محمدزاده سالطه 2752323883@iau.ir 100319475328460012180 100319475328460012180 Yes Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran گروه حسابداری، واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران (نویسنده مسئول) Soleyman Iranzadeh سلیمان ایران زاده iranzadeh@iaut.ac.ir 100319475328460012181 100319475328460012181 No Department of Management, Tabriz Branch, Islamic Azad University, Tabriz, Iran گروه مدیریت، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران