نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

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, emphasizing management ability. This research is applied in terms of purpose and the methodology of correlation, which is causal (post-event).
Methodology: The study's statistical population consists of companies listed on the Tehran Stock Exchange, using the systematic elimination sampling method. One hundred thirty-five companies were selected as a research sample in 9 years 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 study results show that business strategy directly affects return on assets, company value, and operating cash flow. Management ability directly affects the relationship between business strategy, return on assets, and company value. It has an inverse effect on the relationship between business strategy and operating cash flow.
Originality/Value: The results indicate that managers' choice of business strategy can increase companies' performance with information content. It can also be said that the company's significant decision-makers should consider managers' abilities.

کلیدواژه‌ها [English]

  • Business strategies
  • Firm performance
  • Management ability
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