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تاثیر استراتژی های تجاری بر افشای فعالیت های تحقیق و توسعه شرکت ها | ||
| پژوهشنامه مدیریت اجرایی | ||
| مقاله 5، دوره 10، شماره 19، شهریور 1397، صفحه 121-145 اصل مقاله (826.64 K) | ||
| نوع مقاله: مدیریت استراتژیک (برنامه‌ها، تحلیل‌های استراتژیکی تولید، استراتژیهای بازاریابی و مدیریت بازار، کسبوکار، سرمایه گذاری، منابع انسانی، مالی، رقابت، . . . ) | ||
| شناسه دیجیتال (DOI): 10.22080/jem.2019.14964.2754 | ||
| نویسندگان | ||
| قدرت اله برزگر* 1؛ فاطمه فولادی سوادکوهی2؛ سوسن یعقوبی2؛ ندا مهرپویافر2 | ||
| 1استادیار گروه حسابداری دانشگاه مازندران | ||
| 2کارشناس ارشد حسابداری، دانشگاه مازندران، بابلسر، ایران | ||
| تاریخ دریافت: 26 مهر 1397، تاریخ بازنگری: 21 آذر 1397، تاریخ پذیرش: 10 بهمن 1397 | ||
| چکیده | ||
| استراتژیهای تجاری شرکتها بیانگر نحوه رقابت آنها در بازارهای هدفشان است. شرکت میتواند برای تقویت استراتژی تجاری خود، مجموعه سیاستها و فعالیتهایی را به کار گیرد که با استفاده از آنها بتواند به یک مزیت رقابتی پایدار در بازار هدف خود دست یابد. از آنجایی که استراتژیهای شرکت بر میزان فعالیتهای تحقیق و توسعه شرکت تاثیر میگذارد، بنابراین استراتژی که شرکت انتخاب میکند میتواند بر میزان افشای اطلاعات توسط شرکت نیز اثر گذار باشد. از اینرو در این پژوهش تأثیر استراتژیهای تجاری بر افشای فعالیتهای تحقیق و توسعه مورد بررسی قرار گرفته است. بدین منظور، تعداد 86 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی دوره زمانی 1390 تا 1395 به عنوان نمونه انتخاب و دادههای آنها از طریق تحلیل مدلهای رگرسیونی مورد تجزیه و تحلیل قرار گرفت. جهت اندازهگیری سطح افشای فعالیتهای تحقیق و توسعه از روش تحلیل محتوا و ابزار چک لیست استفاده شدهاست. یافتههای پژوهش در ارتباط با آزمون فرضیه اول پژوهش نشان میدهد استراتژی تمایز بر افشای فعالیتهای تحقیق و توسعه تاثیر مثبت معنادار دارد. همچنین یافتههای فرضیه دوم نشان میدهد استراتژی رهبری هزینه تاثیر منفی و معناداری بر افشای فعالیتهای تحقیق و توسعه دارد. این یافتهها میتواند برای مدیران و سیاستگذاران جهت تصمیمگیری و طرحریزی برنامههای منظم بهمنظور انتخاب نوع استراتژیهای شرکت مفید واقع شود. | ||
| کلیدواژه‌ها | ||
| استراتژی تمایز؛ استراتژی رهبری هزینه؛ افشای فعالیت های تحقیق و توسعه | ||
| موضوعات | ||
| مدیریت استراتژیک | ||
| عنوان مقاله [English] | ||
| Business Strategies and Disclosure of Research and Development Activities | ||
| نویسندگان [English] | ||
| Ghodratolla Barzegar1؛ Fatemeh Fooladi Savadkoohi2؛ Sosan Yaghobi2؛ Neda Mehrpoyafar2 | ||
| 1Assistant Prof, Accounting, University of Mazandaran | ||
| 2Master of Accounting,University of Mazandaran, Babolsar, Iran | ||
| چکیده [English] | ||
| The company's business strategy reflects how the company is competitive in the company's chosen market. The company can, in order to strengthen its business strategy, adopt a set of policies and activities that will enable them to gain a sustainable competitive edge in their preferred market. As the company's strategies affect the company's research and development activities, the strategy that the company chooses can also affect the amount of disclosure by the company. Therefore, in this research, the effect of commercial strategies on the disclosure of research and development activities has been studied. The required data of this study were collected from 86 member companies of Tehran Stock Exchange during the period of 2011-2016 with the help of RahAward software and Tehran Stock Exchange website. In this research, a checklist was used to measure the disclosure of research and development activities. The statistical technique used to test hypotheses is multivariate regression. Research findings in relation to the first hypothesis test show that the differentiation strategy has a significant positive effect on disclosure of research and development activities. Also, the findings of the second hypothesis show that cost leadership strategy has a negative and significant effect on the disclosure of research and development activities. These findings can be useful for managers and policymakers to decide on and plan regular programs in order to select the type of company's strategies. | ||
| کلیدواژه‌ها [English] | ||
| strategy, differentiation, cost leadership, disclosure, research and development activities | ||
| مراجع | ||
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