تاثیر خود‌شیفتگی مدیران بر رابطه بین سرمایه انسانی و عملکرد مالی (مطالعه موردی شرکت صنعتی گام اراک)
الموضوعات : پژوهش های مالی و رفتاری در حسابداریمحمد ابراهیم راعی عزآبادی 1 , سید بابک خلفی 2
1 - گروه حسابداری و مدیریت، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران
2 - کارشناس ارشد مدیریت مالی، دانشگاه آزاد اسلامی، واحد تهران جنوب
الکلمات المفتاحية: خود‌شیفتگی , سرمایهها انسانی, عملکرد مالی. ,
ملخص المقالة :
سرمایهها انسانی مهمترین دارایی هر شرکت محسوب شده و نقش بسزایی در خلق ارزش و دستیابی به سودآوری پایدار ایفا می‌کنند. لذا عملکرد مالی هر شرکت متاثر از ویژگی‌ها و عملکرد سرمایهها انسانی می‌باشد ممکن است عوامل متعددی اعم از عوامل رفتاری و غیر رفتاری بر رابطه بین سرمایهها انسانی و عملکرد مالی اثر گذار باشد یکی از این عوامل خود‌شیفتگی مدیران است. هدف از این تحقیق بررسی تاثیر خود‌شیفتگی مدیران بر رابطه بین سرمایه انسانی و عملکرد مالی در شرکت صنعتی گام اراک می‌باشد برای این منظور داده‌های تحقیق از طریق تکمیل پرسشنامه توسط جامعه‌ای ۱۰۸ نفری از معاونین، مدیران و روسای شرکت صنعتی گام اراک گردآوری و با استفاده از آزمون‌های آماری نسبت به تحلیل داده‌ها و آزمون فرضیه‌ها اقدام شد. نتایج تحقیق حاکی از تاثیر مثبت و معنادار سرمایهها انسانی بر عملکرد مالی است. همچنین دانش، مهارت، تجربه و تخصص نیروی انسانی تاثیر مثبت و معناداری بر عملکرد مالی شرکت دارد. علاوه بر این شواهدی مبنی بر تاثیر خود‌شیفتگی مدیران بر رابطه سرمایه انسانی و عملکرد مالی مشاهده نشد
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