طراحی و تبیین مدل فرایندی ارزش آفرینی منابع انسانی در شرکتهای دانش بنیان
الموضوعات :ALI AHMADI 1 , Mohammad Reza Rabiee Mondejin 2 , zeynolabdin Aminisabegh 3 , Ehsan Sadeh 4
1 - Management Department, , Borujerd Branch, Islamic Azad University, Borujerd, Iran
2 - Department of Public management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
3 - Department of Management, Faculty of Humanities, Saveh Branch, Islamic Azad University, Saveh, Iran
4 - Department of Management, Faculty of Humanities, Saveh Branch, Islamic Azad University, Saveh, Iran
الکلمات المفتاحية: شرکتهای دانش, ارزش آفرینی منابع انسانی, تئوری داده بنیاد,
ملخص المقالة :
این پژوهش با هدف طراحی مدل فرایندی ارزش آفرینی منابع انسانی در شرکتهای دانش به انجام رسید. پژوهش از لحاظ هدف کاربردی، از لحاظ رویکرد، اکتشافی، و از لحاظ نحوه تجزیه و تحلیل دادهها، آمیخته (کیفی-کمّی) میباشد. در فاز کیفی تحقیق و به منظور طراحی مدل بر اساس متدولوژی تئوری داده بنیاد، گروهی از خبرگان (اساتید دانشگاهی، مدیران اجرایی، و مشاروان) در حوزه مدیریت منابع انسانی و شرکتهای دانش بنیان انتخاب شدند و مورد مصاحبه عمیق قرار گرفتند. در این فاز، از روش نمونهگیری گلوله برفی استفاده شد و این فرایند تا رسیدن به اشباع نظری ادامه یافت و مجموعاً 16 مصاحبه صورت گرفت. در فاز کمّی ، مدیران شرکتهای دانش بنیان در پارکهای علم و فناوری استان های لرستان، مرکزی و همدان به عنوان جامعه در نظر گرفته شدند و از میان آنها، 175 نفر بر اساس روش نمونهبرداری طبقهای تصادفی تا تسهیم متناسب به عنوان نمونه آماری انتخاب گردیدند. در فاز کیفی تحقیق، بدلیل اینکه از روش تئوری داده بنیاد استفاده گردید، ابزار جمعآوری دادهها مصاحبههای غیرساختار یافته با خبرگان بود. در فاز کمّی تحقیق ، ابزار اصلی جمعآوری دادهها، پرسشنامهای محقق ساز مشتمل بر 58 گویه بود که بر اساس مدل مفهومی اولیه طراحی گردید. در فاز کمّی ، جهت انجام تجزیه و تحلیل های توصیفی و استنباطی، از نرمافزارهای SPSS، Lisrel و smartPLS استفاده شد. نتایج تحقیق منجر به طراحی مدل فرایندی ارزش آفرینی منابع انسانی در شرکتهای دانش شد و روابط فرضی مدل در یک جامعه وسیع مورد آزمون و تأیید قرار گرفتند.
10. De Menezes, Lilian M., Wood, Stephen. (2015).Quality management, job-related contentment and performance: An empirical analysis of British workplaces, Evidence-based HRM. A Global Forum for Empirical Scholarship, (3)2, 106-129.
11. Dominguez, A.A. )2011(. The Impact of Human Resource Disclosure on Corporate Image. Journal of Human Resource Costing & Accounting, (15) 4, 279 - 298.
12. Esmaili, Mahmoud Reza, Sa'edi, Abdullah & Shariatnejad, Ali. (2019). Analyzing the relationship between managers’ strategic competencies with human resource value creation using the IRP approach. Strategic Management Thought, 13(1-25), 321-346.
13. Flamholtz, Eric. (1999). Human Resource Accounting: Advances in Concepts, Methods and Applications. Springer US Publishing.
14. Gashi, Ljuan Marko., Željko, Požega., Boris, Crnković. (2017). Employees’ individual values as a source of human capital. Economic Research-Ekonomska Istraživanja, (3) 1, 1057-1072.
15. Goodell King, Kylie.(2017). Measuring teamwork and team performance in collaborative work environments, Evidence-based HRM. A Global Forum for Empirical Scholarship, (5)2, 196-205.
16. Haji Shahverdi, Donya & Tajdini, Mehdi. (2016). Implementation of human resource accounting based on adjusted present value (Hermanson's Model), 2nd International Conference on Management, Economics and Development, Tehran, Kian Pajouhan Scientific Institute.
17. Dehghani Ashkazari, Mohammad Reza & Rasta, Abolfazl. (2013). Creating value for human resources with the approach of creativity and innovation, the first national conference on business management, Hamedan, Tolo Farzin Science and Technology Company, Bu Ali Sina University.
18. Hall, John Henry. (2018). Value creation measures: an industry-based study. International Journal of Productivity and Performance Management, (67) 2, 426-444.
19. Hermanson, RH. (1986). Accounting for Human Assets. Research Monograph (99),112-131.
20. Koller, T. (1994). What is value-based management? [online]Available at: www.ibrahimm.com.
21. Lewis, K. (2003). Measuring transactive memory systems in the field: scale development and validation. Journal of Applied Psychology, (88)4, 587.
22. Mehdipour, Sahar; Alizadeh Thani, Mohsen; Yahya Zadeh Far, Mahmoud. (2015). Human Resources Valuation Techniques. 2nd International Conference on Management Tools and Techniques, Tehran, Narkish Information Institute.
23. Merrilees, Bill., Miller, Dale., Raisa, Yakimova. (2017). The role of staff engagement in facilitating staff-led value co-creation. Journal of Service Management, (28), 2, 250-264.
24. Meshki, Mehdi; Aminpour, Aria; Gholami Hassan Kiadeh, Farid. (2015). Accounting and Human Resources Valuation. 1st International Conference on Management and Accounting with Value Creation Approach, Tehran, Islamic Azad University, Fars Science and Research Branch.
25. Mohammadi Baladzaei, Rahim. (2017). The Superiority of Human Capital over Human Resources. Mashal Weekly, No. 867.
26. Mousavi Jed, Seyed Mohammad; Ghafouri, Jalil; Mohammadi, Haidar & Ahmad Aziz, Javan.(2018). A Study of the Relationship between Human Resource Flexibility and Value Creation in the Organization. 12th National Congress of Pioneers of Progress, Tehran.
27. Mutindi Mzera, U. J. (2013).The role of value-based management tools on the performance of firms listed in the Nairobi Securities Exchange. International Journal of Business Administration, 4(1), 92-104.
28. Namazi, M., Jamei, R. (2011). The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market. Journal of Financial Accounting Research, 2(4), 21-44.
29. Nemati, Somayeh; Khaif Elahi, Ahmad Ali; Danaeifard, Hassan. (2017). Designing a Model for Measuring Human Resource Value Creation in the Public Sector. Management Research in Iran, 21(2), 178-157.
30. Parrotta, P., Pozzoli, D. and Pytlikova, M. (2014). The nexus between labor diversity and firm’s innovation. Journal of Population Economics, )27( 2, 303-364.
31. Patrick, Kampkötter,. Jens, Mohrenweiser,. Dirk, Sliwka,. Susanne, Steffes,. Stefanie, Wolter. (2016). Measuring the use of human resources practices and employee attitudes: The Linked Personnel Panel, Evidence-based HRM. A Global Forum for Empirical Scholarship, 2 (4), 94-115.
32. Qahramani, Ghulam Hassan. (2015). Intellectual Capital and Human Resource Management. Stock Exchange Magazine, No. 122, 84-88.
33. Rahmati, Vajiha & Darouian, Soheila. (1392). Relationship between Human Resource Accounting and Human Resource Management. Labor and Society Monthly, No. 160, 4-16.
34. Rana, K., Maheshawari, S.k. (2005). A marginal monetary worth human valuation Model. Scientific Journal of Administrative Development, 3, 72-92.
35. Razman, Ali; Saboohi Laki, Behrooz & Morshedi, Mehdi. (2017). Value creation with emphasis on the organization's investment in human resources. The Scientific Conference on Management, Applied Economics and Trade, Shiraz, Kharazmi Higher Institute of Science and Technology.
36. Safari, Ali; Farrokhi, Mojtaba & Salehzadeh Reza. (2015). Pathology of Human Resource Systems. Journal of Research in Human Resources Management, 7(1), 83-111.
37. Sajjadi, Seyed Hossein; Khansari, Niko & Ghorbani, Ramin. (2016). Investigating the Impact of Company Strategic Mechanisms on Value Creation with Emphasis on Value Based Management Approach. Applied Research in Financial Reporting, 5 (3), 23-46.
38. Sangwan, Kuldip Singh., Bhakar, Vikrant., Digalwar, Abhijeet K.(2018).Sustainability assessment in manufacturing organizations. Development of assessment models, Benchmarking: An International Journal, (25) 3, 994-1027.
39. Sepahvand, R. (2014). The role of investment in human resources, with emphasis on the value of the human capital. Management Studies in Development and Evolution, 23(76), 117-140.
40. Shafiee Rudposhti, Meysam & Bahrami, Fereshteh. (2016). Designing a manpower valuation model in Yazd University with the approach of human resources. Management in Islamic University, 5, (2), 395-416.
41. Shafiee Rudposhti, Meysam. (2017). Valuation of human resources using human resources accounting approach, Tehran: Mehraban Publishing Institute.
42. Sheikh, Rahima. (2013). Identify human resource accounting indicators based on the valuation approach. (M.A Thesis), Management department, Faculty of Management, University of Tehran.
43. Shirazi, A., Hosseini Robat, S. (2015). Analysis of Impact of Human Resource Management’s Practices Over Employee’s Retention. Journal of Development & Evolution Management, 1393(19), 11-18.
44. Soltanee, M., Sheikh, R. (2014). Prioritizing Human Resource Accounting Criteria Based on Valuation Approach in Industrial Equipment and Machinery Industry. Organizational Culture Management, 12(2), 213-233.
45. Tofangsaz, Arash. (2017). Investigating the Feasibility of Measuring the Value of Human Resources in Banks (Case Study: Bank Shahr), 3rd Annual Conference on Management and Business Economics, Tehran, Research and Management Research Institute of Culture and Arts.
46. Zohori, Qasim. (2005). Management. Vol. 1, Koosha Mehr Publications.
_||_10. De Menezes, Lilian M., Wood, Stephen. (2015).Quality management, job-related contentment and performance: An empirical analysis of British workplaces, Evidence-based HRM. A Global Forum for Empirical Scholarship, (3)2, 106-129.
11. Dominguez, A.A. )2011(. The Impact of Human Resource Disclosure on Corporate Image. Journal of Human Resource Costing & Accounting, (15) 4, 279 - 298.
12. Esmaili, Mahmoud Reza, Sa'edi, Abdullah & Shariatnejad, Ali. (2019). Analyzing the relationship between managers’ strategic competencies with human resource value creation using the IRP approach. Strategic Management Thought, 13(1-25), 321-346.
13. Flamholtz, Eric. (1999). Human Resource Accounting: Advances in Concepts, Methods and Applications. Springer US Publishing.
14. Gashi, Ljuan Marko., Željko, Požega., Boris, Crnković. (2017). Employees’ individual values as a source of human capital. Economic Research-Ekonomska Istraživanja, (3) 1, 1057-1072.
15. Goodell King, Kylie.(2017). Measuring teamwork and team performance in collaborative work environments, Evidence-based HRM. A Global Forum for Empirical Scholarship, (5)2, 196-205.
16. Haji Shahverdi, Donya & Tajdini, Mehdi. (2016). Implementation of human resource accounting based on adjusted present value (Hermanson's Model), 2nd International Conference on Management, Economics and Development, Tehran, Kian Pajouhan Scientific Institute.
17. Dehghani Ashkazari, Mohammad Reza & Rasta, Abolfazl. (2013). Creating value for human resources with the approach of creativity and innovation, the first national conference on business management, Hamedan, Tolo Farzin Science and Technology Company, Bu Ali Sina University.
18. Hall, John Henry. (2018). Value creation measures: an industry-based study. International Journal of Productivity and Performance Management, (67) 2, 426-444.
19. Hermanson, RH. (1986). Accounting for Human Assets. Research Monograph (99),112-131.
20. Koller, T. (1994). What is value-based management? [online]Available at: www.ibrahimm.com.
21. Lewis, K. (2003). Measuring transactive memory systems in the field: scale development and validation. Journal of Applied Psychology, (88)4, 587.
22. Mehdipour, Sahar; Alizadeh Thani, Mohsen; Yahya Zadeh Far, Mahmoud. (2015). Human Resources Valuation Techniques. 2nd International Conference on Management Tools and Techniques, Tehran, Narkish Information Institute.
23. Merrilees, Bill., Miller, Dale., Raisa, Yakimova. (2017). The role of staff engagement in facilitating staff-led value co-creation. Journal of Service Management, (28), 2, 250-264.
24. Meshki, Mehdi; Aminpour, Aria; Gholami Hassan Kiadeh, Farid. (2015). Accounting and Human Resources Valuation. 1st International Conference on Management and Accounting with Value Creation Approach, Tehran, Islamic Azad University, Fars Science and Research Branch.
25. Mohammadi Baladzaei, Rahim. (2017). The Superiority of Human Capital over Human Resources. Mashal Weekly, No. 867.
26. Mousavi Jed, Seyed Mohammad; Ghafouri, Jalil; Mohammadi, Haidar & Ahmad Aziz, Javan.(2018). A Study of the Relationship between Human Resource Flexibility and Value Creation in the Organization. 12th National Congress of Pioneers of Progress, Tehran.
27. Mutindi Mzera, U. J. (2013).The role of value-based management tools on the performance of firms listed in the Nairobi Securities Exchange. International Journal of Business Administration, 4(1), 92-104.
28. Namazi, M., Jamei, R. (2011). The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market. Journal of Financial Accounting Research, 2(4), 21-44.
29. Nemati, Somayeh; Khaif Elahi, Ahmad Ali; Danaeifard, Hassan. (2017). Designing a Model for Measuring Human Resource Value Creation in the Public Sector. Management Research in Iran, 21(2), 178-157.
30. Parrotta, P., Pozzoli, D. and Pytlikova, M. (2014). The nexus between labor diversity and firm’s innovation. Journal of Population Economics, )27( 2, 303-364.
31. Patrick, Kampkötter,. Jens, Mohrenweiser,. Dirk, Sliwka,. Susanne, Steffes,. Stefanie, Wolter. (2016). Measuring the use of human resources practices and employee attitudes: The Linked Personnel Panel, Evidence-based HRM. A Global Forum for Empirical Scholarship, 2 (4), 94-115.
32. Qahramani, Ghulam Hassan. (2015). Intellectual Capital and Human Resource Management. Stock Exchange Magazine, No. 122, 84-88.
33. Rahmati, Vajiha & Darouian, Soheila. (1392). Relationship between Human Resource Accounting and Human Resource Management. Labor and Society Monthly, No. 160, 4-16.
34. Rana, K., Maheshawari, S.k. (2005). A marginal monetary worth human valuation Model. Scientific Journal of Administrative Development, 3, 72-92.
35. Razman, Ali; Saboohi Laki, Behrooz & Morshedi, Mehdi. (2017). Value creation with emphasis on the organization's investment in human resources. The Scientific Conference on Management, Applied Economics and Trade, Shiraz, Kharazmi Higher Institute of Science and Technology.
36. Safari, Ali; Farrokhi, Mojtaba & Salehzadeh Reza. (2015). Pathology of Human Resource Systems. Journal of Research in Human Resources Management, 7(1), 83-111.
37. Sajjadi, Seyed Hossein; Khansari, Niko & Ghorbani, Ramin. (2016). Investigating the Impact of Company Strategic Mechanisms on Value Creation with Emphasis on Value Based Management Approach. Applied Research in Financial Reporting, 5 (3), 23-46.
38. Sangwan, Kuldip Singh., Bhakar, Vikrant., Digalwar, Abhijeet K.(2018).Sustainability assessment in manufacturing organizations. Development of assessment models, Benchmarking: An International Journal, (25) 3, 994-1027.
39. Sepahvand, R. (2014). The role of investment in human resources, with emphasis on the value of the human capital. Management Studies in Development and Evolution, 23(76), 117-140.
40. Shafiee Rudposhti, Meysam & Bahrami, Fereshteh. (2016). Designing a manpower valuation model in Yazd University with the approach of human resources. Management in Islamic University, 5, (2), 395-416.
41. Shafiee Rudposhti, Meysam. (2017). Valuation of human resources using human resources accounting approach, Tehran: Mehraban Publishing Institute.
42. Sheikh, Rahima. (2013). Identify human resource accounting indicators based on the valuation approach. (M.A Thesis), Management department, Faculty of Management, University of Tehran.
43. Shirazi, A., Hosseini Robat, S. (2015). Analysis of Impact of Human Resource Management’s Practices Over Employee’s Retention. Journal of Development & Evolution Management, 1393(19), 11-18.
44. Soltanee, M., Sheikh, R. (2014). Prioritizing Human Resource Accounting Criteria Based on Valuation Approach in Industrial Equipment and Machinery Industry. Organizational Culture Management, 12(2), 213-233.
45. Tofangsaz, Arash. (2017). Investigating the Feasibility of Measuring the Value of Human Resources in Banks (Case Study: Bank Shahr), 3rd Annual Conference on Management and Business Economics, Tehran, Research and Management Research Institute of Culture and Arts.
46. Zohori, Qasim. (2005). Management. Vol. 1, Koosha Mehr Publications.