نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران.

چکیده

هدف: بر اساس نظریه اقتضایی موفقیت هر سازمانی در گرو اجرای طرح‌ها و برنامه­های متناسب با توانمندی‌ها و زیرساخت­های آن سازمان می­باشد؛ بنابراین توجه به توانمندی‌ها و امکانات موجود در فرایند طراحی استراتژی‌های نوآوری می­تواند باعث بهبود عملکرد مالی هر سازمانی شود. ازاین‌رو، هدف پژوهش حاضر تجزیه‌وتحلیل اثرات استراتژی‌های نوآوری بر عملکرد مالی با میانجی­گری متغیرهای اقتضائی (سرمایه انسانی، سرمایه ساختاری، سرمایه مشتری، سیستم‌های اطلاعاتی حسابداری مدیریت، عملکرد فرآیندهای داخلی و عملکرد مشتری) می­باشد.
روش‌شناسی پژوهش: این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی­ـ پیمایشی، از نوع همبستگی است. داده‌های پژوهش به کمک پرسش‎نامه جمع‌آوری‌شده است. جامعه آماری پژوهش، حاضر شرکت‌های تولیدی شهر همدان می­باشد. تجزیه‌وتحلیل داده‌ها با استفاده تحلیل رگرسیون و مدل­سازی معادلات ساختاری انجام‌ شده است. همچنین برای تجزیه‌وتحلیل داده­ها از نرم‌افزارهای SPSS و SmartPLS استفاده شده است.
یافته‌ها: بر اساس یافته­های پژوهش حاضر استراتژی‌های نوآوری بر عملکرد مالی اثر مثبت و معناداری داشته و متغیرهای اقتضائی (سرمایه انسانی، سرمایه ساختاری، سرمایه مشتری، سیستم‌های اطلاعاتی حسابداری مدیریت، عملکرد فرآیندهای داخلی و عملکرد مشتری) بر رابطه بین استراتژی‌های نوآوری و عملکرد مالی دارای اثر مثبت و معناداری می­باشند. بدین معنی که بخشی از این رابطه از سوی این متغیرها تبیین و میانجی می­شوند. همچنین طبق نتایج پژوهش حاضر متغیرهای جمعیت شناختی جنسیت، سن، تحصیلات، رشته تحصیلی، سنوات خدمتی و نوع صنعت بر عملکرد مالی تاثیر معناداری ندارند.
اصالت/ارزش افزوده علمی: از آن‌جائی که تداوم فعالیت شرکت‌ها در گرو عملکرد مالی موفق آن‌ها می­باشد، لذا استراتژی‌های نوآوری از طریق بهبود عملکرد مالی می­توانند نقش بسزایی در تداوم فعالیت شرکت‌ها داشته باشند.

کلیدواژه‌ها

عنوان مقاله [English]

Analyzing the Effects of Innovation Strategies on Financial Performance Mediated by Contingency Variables

نویسندگان [English]

  • Mohammad Nazaripour
  • Amir Hossain Ranjbar

Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.

چکیده [English]

Purpose: According to the contingency theory, the success of any organization depends on the implementation of designs tailored to the capabilities and infrastructure of that organization. Paying attention to the capabilities and infrastructure in designing innovation strategies can improve the financial performance of any organization. Therefore, this study aims to analyze the effects of innovation strategies on financial performance mediated by contingency variables such as human capital, structural capital, customer capital, management accounting information systems, internal process performance, and customer performance.
Methodology: The present study is practical and considered a descriptive-exploratory correlation study. The required data were collected through a questionnaire. The statistical population of the present study is the manufacturing companies of Hamadan. Regression and structural equation modelling were used to test the hypotheses and analyze the data. SPSS and SmartPLS software were also used to analyze the data.
Findings: Innovation strategies positively and significantly affect financial performance. Contingency variables (human capital, structural capital, customer capital, management accounting information systems, internal process performance, and customer performance) positively and significantly affect the relationship between innovation strategies and financial performance, meaning these variables explain and mediate part of this relationship. The research findings indicate that the demographic variables of gender, age, education, field of study, years of service, and type of industry do not significantly affect financial performance.
Originality/Value: Since the companies' going concern depends on their successful financial performance, innovation strategies through improving financial performance can play a significant role in the companies' going concern.

کلیدواژه‌ها [English]

  • Innovation strategies
  • Financial performance
  • Contingency variables
  • Manufacturing companies
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