قابلیت ارتباط با ذی‌نفعان شرکت و سرمایه‌گذاری شرکت‌ها در فعالیت‌های نوآورانه

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده ادبیات و علوم انسانی، دانشگاه گیلان، رشت، ایران.

2 دانشیار، گروه حسابداری، واحد بندر گز، دانشگاه آزاد اسلامی، بندر گز، ایران.

3 استادیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.

چکیده

هدف: ذی‌نفعان شرکت در رفتار و عملکرد شرکت‌ها تأثیر بسزایی دارند و منابع حیاتی برای سرمایه‌گذاری را در اختیار آنها قرار می‌دهند. از این رو، پژوهش حاضر با استفاده از رویکرد مدل‌سازی معادلات ساختاری، تأثیر قابلیت ارتباط با ذی‌نفعان شرکت بر سرمایه‌گذاری را در فعالیت‌های نوآورانه بررسی کرده است.
روش: در پژوهش حاضر، برای اندازه‌گیری قابلیت ارتباط با ذی‌نفعان از تحلیل فراترکیب، تحلیل دلفی و پرسش‌نامه و برای سنجش نوآوری شرکت، از چهار شاخص نوآوری فنی، فردی، محیطی و اجرایی استفاده شده است. پرسش‌نامه پژوهش در سال 1397 برای مدیران 151 شرکت ارسال شد که در نهایت مدیران 102 شرکت به پرسش‌نامه‌ها پاسخ دادند.
یافته‌ها: پس از اطمینان یافتن از برازش قابل ‌قبول مدل‌های پژوهش، یافته‌ها نشان داد که قابلیت ارتباط با ذی‌نفعان، به بهبود نوآوری شرکت منجر می‌شود.
نتیجه‌گیری: قابلیت ارتباط با ذی‌‎نفعان به شرکت‌ها امکان می‌دهد تا با نیازهای ذی‌نفعان در زمینه نوآوری بهتر و بیشتر آشنا شوند و از طریق تبادل دانش با آنان، منابع جدید و ایده‌های نوین را جذب کنند و در فعالیت‌های نوآورانه، سرمایه‌گذاری بیشتری انجام دهند. این یافته‌ها، اهمیت قابلیت ارتباط با ذی‌نفعان شرکت در نوآوری سازمان را نشان می‌دهد.

کلیدواژه‌ها


عنوان مقاله [English]

Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities

نویسندگان [English]

  • Yasser Rezaei Pitenoei 1
  • Mehdi Safari Gerayli 2
  • Hasan Valiyan 3
1 Assistant Prof., Department of Accounting, Faculty of Literature and Humanities, University of Guilan, Rasht, Iran.
2 Associate Prof., Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.
3 Assistant Prof., Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
چکیده [English]

Objective: Stakeholders have a great impact on corporate behavior and performance and provide them with necessary resources for investment. Therefore, using the Structural Equation Modeling approach, this study examines the effect of the stakeholder relationship capability on corporate investment in innovative activities.
Methods: This study employs meta-synthesis analysis, Delphi analysis and a research-made questionnaire to measure stakeholder relationship capability, and four proxies of individual, technical, environmental and operational innovation to measure corporate innovation. The questionnaire is sent to 151 managers in year 2018. Finally, 102 managers answered the questionnaires.
Results: Having ensured the good-fitness of the evaluation and structural models, the results show that the stakeholder relationship capability improves the firm's innovation.
Conclusion: Stakeholder relationship capability assist mangers in identifying stakeholders’ innovation needs and consequently, interacting with them to attract new resources and ideas, and as a result, more investment in innovative activities. These findings suggest the importance of the stakeholder relationship capability in firm's investment in innovation activities.

کلیدواژه‌ها [English]

  • : Company stakeholder relationship capability
  • Investment in innovation activities
  • Structural equations
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