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تأثیر نوآوری و نقش تعدیلی مسئولیت‌پذیری اجتماعی بر عملکرد مالی شرکت‌ها در صنایع مختلف | ||
| بررسی‌های حسابداری و حسابرسی | ||
| مقاله 7، دوره 25، شماره 2، 1397، صفحه 289-310 اصل مقاله (502.99 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2018.255023.1007870 | ||
| نویسندگان | ||
| محمد نمازی* 1؛ فاطمه مقیمی2 | ||
| 1استاد حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران | ||
| 2کارشناس ارشد حسابداری، دانشکده علوم اجتماعی، اقتصاد و مدیریت، دانشگاه شیراز، شیراز، ایران | ||
| چکیده | ||
| هدف: نوآوری به شرکت‌ها توانایی می‌دهد تا بتوانند به رقابت و تغییرات محیطی بهتر پاسخ داده و با کسب قابلیت‌های جدید، به عملکرد مالی مطلوبتری دسترسی پیدا کنند. هدف اصلی این پژوهش تعیین تأثیر نوآوری و نقش تعدیلی مسئولیت‌پذیری اجتماعی بر رابطه بین نوآوری و عملکرد مالی شرکت‌ها در صنایع مختلف است. روش: جامعه آماری پژوهش شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران و نمونه آماری شامل 184 شرکت بورسی (سال ـ شرکت 1840) در بازه زمانی 1386ـ 1395 است. به‌منظور بررسی تأثیر متغیرها از روش معادلات ساختاری و برای تحلیل الگوها از رویکرد حداقل مربعات جزئی استفاده شد. یافتهها: یافتهها نشان میدهند که در بورس اوراق بهادار تهران، نوآوری در صنعت دارویی، شیمیایی و پلاستیک نسبت به صنایع دیگر، تأثیری بیشتری روی عملکرد مالی دارد. مسئولیت‌پذیری اجتماعی در صنعت کانیها و دارویی، شیمیایی و لاستیک نسبت به صنایع دیگر، تأثیر بیشتری بر عملکرد مالی شرکت‌ها دارد. با افزایش مسئولیت‌پذیری اجتماعی، عملکرد شرکت‌ها به‌مراتب بهبود پیدا میکند. نتیجهگیری: هنگامی که مسئولیت اجتماعی به‌عنوان متغیر تعدیلی در نظر گرفته می‌شود، قدرت مدل در تمامی صنایع افزایش مییابد، اما تأثیر آن در صنعت کاشی، سیمان، آهک و گچ و همچنین صنعت کانیها بیشتر از سایر صنایع است. این یافتهها اهمیت نوآوری و مسئولیت اجتماعی در عملکرد سازمان را نشان میدهند. | ||
| کلیدواژه‌ها | ||
| عملکرد مالی؛ مسئولیت اجتماعی؛ معادلات ساختاری؛ متغیر تعدیلی؛ نوآوری | ||
| عنوان مقاله [English] | ||
| Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries | ||
| نویسندگان [English] | ||
| Mohammad Namazi1؛ Fatemeh Moghimi2 | ||
| 1Prof. of Accounting, Faculty of Social Sciences, Economics and Management Shiraz University, Shiraz, Iran | ||
| 2MSc. of Accounting, Faculty of Social Sciences, Economics and Management Shiraz University, Shiraz, Iran | ||
| چکیده [English] | ||
| Objective: Innovation would enable companies to respond to competition and environmental changes, and by obtaining new capabilities, they would access to superior financial performance. The main objective of this research is to determine the impact of innovation and the moderating role of social responsibility on relationship between innovation and financial performance of companies in various industries. Methods: The population of the study consisted of 184 active firms (1840 firm –year) listed in the Tehran Stock Exchange from 2007 to 2016. In order to investigate the effect of variables, the structural equation method and for analysis of patterns, a partial least squares (PLS-SEM) approach were used. Results: The results of the first hypothesis test show that in the Tehran Stock Exchange, innovation in automotive industry, tools and machinery, and pharmaceutical, chemical, and plastic industries posit a greater impact on financial performance than other industries. Innovative organizations have a superior financial performance. The results of the second hypothesis test indicate that direct and positive impact of social responsibility on financial performance of the company is significant. Social responsibility in the pharmaceutical, chemical, rubber and tile industries, cement, lime, plaster, and other industries show a greater impact on the financial performance of companies. As social responsibilities increase, companies' performance will also improve. Conclusion: The results of the third hypothesis test indicated that there is a significant relationship between innovation and financial performance of the company in all industries when social responsibility is used as a moderating variable. But its impact on the automotive industry, machine parts, pharmaceuticals, chemicals and plastics, as well as the tile industry, cement, lime and plaster is more than other industries. In this case, the power of the model increases in all industries. | ||
| کلیدواژه‌ها [English] | ||
| Financial performance, Innovation, Moderating Variables, Social Responsibility, Structural equations | ||
| مراجع | ||
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