ارزیابی تاثیر مقوله‌های الگوی مدیریت مالی هوشمند در شرکت‌های پالایش گازی
محورهای موضوعی : مدیریت مالی
سید علی صدیقی پور
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شاهرخ بزرگمهریان
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اله کرم صالحی
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1 - گروه مدیریت مالی، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
2 - گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
3 - گروه حسابداری ، واحد مسجدسلیمان، دانشگاه آزاد اسلامی ، مسجدسلیمان، ایران
کلید واژه: مدیریت مالی هوشمند, شرکت‌های پالایش گازی, الگوی معادلات ساختاری,
چکیده مقاله :
در این پژوهش، به ارزیابی تاثیر مقوله‌های الگوی مدیریت مالی هوشمند در شرکت‌های پالایش گازی پرداخته شده است. جامعه آماري پژوهش شامل مدیران و اعضای هیات مدیره، مدیران و کارشناسان مالی و مدیران و کارشناسان بخش IT در شرکت‌های پالایش گازی می‌باشند که با بهره‌گیری از روش نمونه‌گیري در دسترس، حجم نمونه به تعداد 302 نفر تعیین گردید. ابزار گردآوری اطلاعات، پرسشنامه محقق ساخته است و آزمون فرضیه‌ها با روش معادلات ساختاری مبتنی بر رویکرد کمترین مربعات جزئی و با استفاده از نرم افزار پی ال اس صورت گرفت. یافته‌های حاصل از معادلات ساختاری بیانگر ارتباط مطلوب در ساختار عاملی الگو می‌باشد، بدین صورت که شرایط علی، زمینه‌ای و مداخله‌گر بر پدیده مقوله محوری (مدیریت مالی هوشمند) ارتباط معناداری دارد. همچنین مقوله محوری بر راهبردها و در نهایت، راهبردها اثر میانجی و معناداری بر روابط بین مقوله محوری بر پیامدها دارد. بطور کلی نتایج حاکی از آن است که الگوی مدیریت مالی هوشمند در شرکت‌های پالایش گازی از قابلیت پیش بینی بالایی برخوردار بوده و می‌توان از آن به عنوان عوامل مؤثر بر مدیریت مالی هوشمند بهره گرفت.
In this paper, the impact of the categories of intelligent financial management model in gas refining firms has been evaluated. The statistical population includes managers and the directors' board, financial managers and experts, and IT managers in gas refining companies, which the sample was determined as 302 people by using a convenient method. A researcher-made questionnaire gathered data and the hypotheses were tested with the structural equations model based on the partial least squares approach and using PLS software. The findings from the structural equations suggest the desired relationship in the model factor structure, so the causal, contextual, and intervening conditions have a significant relationship with the axial category (intelligent financial management). Also, the axial category on the strategies and finally, the strategies have a mediating and meaningful effect on the relationships between the axial category on the consequences. In general, the results indicate that the model of intelligent financial management in gas refining firms has high predictability and can be used as effective factors for intelligent financial management.
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