ارزیابی پیامدهای کارکردی حسابداری سایه در ارزیابی ظرفیت‌های پیاده‌سازی انرژی غیرمتمرکز پایدار: آزمون فازی شهودی

خاوری مقدم, حمید; برهانی, سید عباس; صفا, مژگان; غلامی جمکرانی, رضا

doi:10.22034/necsbm.2026.570298.1209

ارزیابی پیامدهای کارکردی حسابداری سایه در ارزیابی ظرفیت‌های پیاده‌سازی انرژی غیرمتمرکز پایدار: آزمون فازی شهودی

مقالات آماده انتشار

نوع مقاله : مقاله پژوهشی

نویسندگان

حمید خاوری مقدم ¹

سید عباس برهانی ²

مژگان صفا ³

رضا غلامی جمکرانی ⁴

¹ دانشجوی دکتری، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

² استادیار گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

³ استادیار، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

⁴ دانشیار، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

10.22034/necsbm.2026.570298.1209

چکیده

حسابداری سایه به عنوان رویکردی موازی با نظام عملکردی حسابداری مرسوم در گزارشگری مالی شناخته می‌شود. این الگوی نوظهور با تمرکز بر بازتاب داده‌های پنهان‌تری از عملکردهای زیست‌محیطی، مصرف انرژی و مسئولیت‌های اجتماعی شرکت‌ها که در استانداردهای مرسوم حسابداری، اِلزامی برای افشاء آن وجود ندارد، امکان تحلیل دقیق‌تری از میزان پایداری و کارایی واحدهای اقتصادی را به دلیل افشاء اختیاری عملکرد شرکت‌ها برای ذینفعان فراهم می‌آورد. در همین راستا، پیامدهای حاصل از حسابداری سایه می‌توانند به عنوان بستر اطلاعاتی مؤثر برای پیاده‌سازی انرژی‌های غیرمتمرکز در بازار سرمایه عمل کنند. این سازوکار با افشای منظم و هدفمند داده‌های مرتبط با مصرف انرژی، زمینه را برای اتخاذ سیاست‌های توزیع عادلانه‌تر منابع طبیعی و کاهش اتکای اقتصادی به انرژی‌های متمرکز فراهم می‌سازد. از این رو در این مطالعه که به لحاظ روش‌شناسی آمیخته شناخته می‌شود، تلاش شده تا در بخش کیفی از دو تحلیل متفاوتِ پدیدارشناسی و غربالگری محتوایی پریزما بهره برده شود تا جنبه‌های ارزیابی پیامدهای حسابداری سایه و ظرفیت‌های پیاده‌سازی انرژی غیرمتمرکز را به عنوان مبنایی برای انجام تحلیل فازی شهودی در بخش کمّی شناسایی کند. یافته‌های پژوهش، از طی فرآیندهای پدیدارشناسی حکایت از «282» کدباز منتج به «32» مضمون گزاره‌ای و «4» مقولۀ از پیامدهایِ حسابداری سایه شاملِ «پیامدهای پایداری»؛ «پیامدهای ریسک‌پذیری»؛ «پیامدهای سرمایه نامشهود» و «پیامدهای رقابتی» دارد. از سوی دیگر براساس طی فرآیندِ غربالگری محتوایی پریزما، یافته‌های پژوهش شناسایی «4» ظرفیت پیاده‌سازی انرژی غیرمتمرکز شاملِ «یکپارچگی زنجیره تأمین»؛ «کاهش سربار تولید»؛ «کاهش هزینه‌های تعمیر و نگهداری» و «توسعۀ رعایت حقوقِ نسلی» را تأیید نمود. در نهایت یافته‌های حاصل از انجام تحلیل فازی شهودی نشان داد، «توسعۀ رعایت حقوقِ نسلی» مهمترین معیار تأثیرپذیرِ پیاده‌سازی ظرفیت‌های انرژی غیرمتمرکز از پیامدِ پایداری در کارکردهای حسابداری سایه محسوب می‌شود.

کلیدواژه‌ها

حسابداری سایه

انرژی غیرمتمرکز

سیاستگذاری‌های نهادی

آینده پژوهی

موضوعات

حسابداری

عنوان مقاله English

The emergence of shadow accounting consequences in assessing decentralized energy implementation capacities

نویسندگان English

Hamid Khavari Moghadam ¹

Seyed Abbas Borhani ²

Mojgan Safa ³

Reza Gholami Jamkarani ⁴

¹ Ph.D. student, department of Accounting, Qo.C., Islamic Azad University, Qom, Iran

² Assistant professor, Department of Accounting,Q0.C, Islamic Azad University, Qom, Iran

³ Assistant professor, department of Accounting ,Qo.C, Islamic Azad University, Qom, Iran

⁴ Associate professor, department of Accounting, Qo.C., Islamic Azad University, Qom, Iran

چکیده English

Shadow accounting is conceptualized as a complementary framework to conventional functional accounting, aimed at disclosing concealed information regarding firms’ environmental performance, energy consumption, and social responsibilities areas not mandatorily reported under prevailing accounting standards. By facilitating voluntary and systematic disclosure to stakeholders, shadow accounting enhances transparency and provides a more robust foundation for assessing organizational sustainability and operational efficiency. In capital markets, its outputs can inform the implementation of decentralized energy systems through structured reporting of energy consumption data, thereby supporting equitable resource distribution and reducing reliance on centralized energy infrastructures. This study adopts a mixed‑methods design. In the qualitative phase, phenomenological analysis and PRISMA-based content screening were employed to identify the dimensions of shadow accounting outcomes and the capacities required for decentralized energy system implementation, forming the basis for an intuitionistic fuzzy analysis in the quantitative phase. The phenomenological findings yielded 282 open codes, which were synthesized into 32 thematic propositions and four categories of outcomes: sustainability, risk-related, intangible capital, and competitive outcomes. The PRISMA process identified four key capacities for decentralized energy implementation: supply chain integration, reduction of production overhead, reduction of maintenance and repair costs, and expansion of intergenerational rights compliance. Results of the intuitionistic fuzzy analysis indicate that expansion of intergenerational rights compliance is the most significantly influenced capacity, primarily driven by sustainability-related outcomes within the shadow accounting framework.

کلیدواژه‌ها English

Shadow Accountin

Decentralized Energy

Institutional policies

Future Studies

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