پیش‌بینی وقوع ورشکستگی با استفاده از چابک‌سازی نیروی کار در سازمان
محورهای موضوعی : توانمندسازی سرمایه انسانی
1 - گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
کلید واژه: ورشکستگی, نظریه بازی‌ها, چابک سازی, راهبرد رهبری بها,
چکیده مقاله :
چابک‌سازی پدیده ناشناخته‌ای است که به لحاظ تجربی در پژوهش‌ها کمتر به بررسی آن پرداخته شده است.کاهش بهنگام نیروی کار در شرکت توسط مدیریت، به معنای چابک‌سازی است که به عنوان یک راهبرد رهبری بها می‌توان از آن یاد نمود. تغییرات نیروی انسانی در شرکت، کاهش هزینه‌های کارکنان و حقوق و دستمزد پرسنل را به با خود به ارمغان می‌آورد که در مواقع بحرانی یک مزیت رقابتی برای شرکت می‌باشد. منطبق بر نظریه بازی‌ها اتخاذ راهبرد رهبری بها از سوی مدیران، شرکت‌های در معرض ورشکستگی را نجات می دهد. چابک‌سازی سازوکاری از راهبرد رهبری بها است که با اتخاذ آن یک شکاف عمیق بین شرکت‌های پیروی کننده از این راهبرد و ورشکستگی بوجود می‌آورد. بر این اساس از هدف مطالعه حاضر بررسی تاثیر چابک‌سازی بر ورشکستگی شرکت‌‌هاست. جامعه آماری این پژوهش کلیه شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1390 تا 1395 می‌باشد. حجم نمونه بر اساس روش حذف نظام‌مند بالغ بر 175 شرکت انتخاب شد. روش اجرای پژوهش مبتنی بر رگرسیون چندگانه و داده‌های ترکیبی است. نتایج پژوهش نشان داد که مدیران با اتخاذ راهبردهای رهبری بها و سیاست چابک‌سازی، احتمال وقوع ورشکستگی را به صورت قابل ملاحظه‌ای کاهش می‌دهند.
Agility is an unknown phenomenon that is less empirically investigated in previous researches. Agility means the reduction in the workforce by management, which can be considered as a cost leadership strategy. Human resource changes in the company, lower staff costs and personnel salary are the results of agility which in times of crisis is a competitive advantage for the company. According to the game theory, adopting a strategy of cost leadership by managers reduces the risk of bankruptcy. The purpose of this study is to investigate the effect of agility on the probability of bankruptcy. The population of this research is all companies listed on Tehran Stock Exchange from 2011 to 2016, and the sample size based on the systematic elimination method is 175 companies. The multiple regression analysis is used to test the research hypothesis. The results of the study show that managers, by adopting cost leadership strategies and agility policies, significantly reduce the likelihood of bankruptcy.
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