نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

10.22105/imos.2021.298290.1152

چکیده

هدف: پژوهش حاضر به بررسی تأثیر استراتژی کسب‌وکار بر عملکرد شرکت با تأکید بر توانایی مدیریت می‌پردازد. این پژوهش ازلحاظ هدف، کاربردی بوده و از بعد روش‌شناسی همبستگی از نوع علّی (پس رویدادی) می‌باشد.
روش‌شناسی پژوهش: جامعه آماری پژوهش شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران بوده و با استفاده از روش نمونه-گیری حذف سیستماتیک، 135 شرکت به‌عنوان نمونه پژوهش انتخاب‌شده در دوره‌ی زمانی 9 ساله بین سال‌های 1390 تا 1398 موردبررسی قرار گرفتند. روش مورداستفاده جهت جمع‌آوری اطلاعات، کتابخانه‌ای بوده و داده‌های مربوط برای اندازه‌گیری متغیرها از سایت کدال و صورت‌های مالی شرکت‌ها جمع‌آوری‌شده و در اکسل محاسبات اولیه صورت گرفته سپس برای آزمون فرضیه‌های پژوهش از نرم‌افزار استاتا استفاده‌شده است.
یافته‌ها: نتایج حاصل از پژوهش نشان می‌دهد که استراتژی کسب‌وکار بر بازده دارایی‌ها، ارزش شرکت و جریان نقد عملیاتی تأثیر مستقیم دارد و توانایی مدیریت، ارتباط مستقیم استراتژی کسب‌وکار با بازده دارایی‌ها و ارزش شرکت را تشدید می‌کند ولی ارتباط مستقیم بین استراتژی کسب‌وکار و جریان نقد عملیاتی را تعدیل کرده و رابطه بین آن‌ها را معکوس می‌نماید.
اصالت/ارزش افزوده علمی: نتایج پژوهش نشان‌گر این است که انتخاب استراتژِی کسب کار توسط مدیران می‌تواند جهت افزایش عملکرد شرکت‌ها دارای محتوای اطلاعاتی می‌باشد و همچنین می‌توان بیان کرد که توانایی مدیران باید موردتوجه تصمیم گیران کلان شرکت نیز قرار گیرد.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Business Strategy on Company Performance with Emphasis on Management Ability

نویسندگان [English]

  • Seyed Hesam Vagfi
  • Zohre Nilofari

Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran.

چکیده [English]

Purpose: The present study examines the effect of business strategy on company performance with emphasis on management ability. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event).
Methodology: The statistical population of the study is the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 135 companies were selected as a sample of the research in a 9-year period between 1390 and 1398. The method used to collect information is a library and the relevant data for measuring variables were collected from the Codal site and the companies' financial statements and performed in the initial calculations in Excel, then Stata software was used to test the research hypotheses.
Findings: The results of the study show that business strategy has a direct effect on return on assets, company value and operating cash flow. And management ability has a direct effect on the relationship between business strategy and return on assets and company value and has an inverse effect on the relationship between business strategy and operating cash flow.
Originality/Value: The results indicate that the choice of business strategy by managers can increase the performance of companies with information content and it can also be said that the ability of managers should be considered by the company's major decision makers.

کلیدواژه‌ها [English]

  • Business Strategies
  • Firm Performance
  • management ability
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