بررسی ساز و کار سیستم سنجش عملکرد با تاکید بر نوع کارکرد، سطوح پیچیدگی و عدم قطعیت محیطی، مطالعه موردی هلدینگ خلیج فارس
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
سیده رجا غالبی
1
,
شکرالله خواجوی
2
,
علی محمودی
3
1 - دانشجوی دکتری حسابداری ، گروه حسابداری ، واحد اهواز ، دانشگاه آزاد اسلامی ، اهواز ، ایران
2 - استاد حسابداری ، دانشکده تجارت و مالیه ، دانشگاه تهران ،تهران ، ایران
3 - استادیار گروه حسابداری ، واحد اهواز ، دانشگاه آزاد اسلامی ، اهواز ، ایران
کلید واژه: سیستم سنجش عملکرد, کارکرد تعاملی, کارکرد تشخیصی, مزایای PMS, عملکرد سازمانی, عدم قطعیت محیطی,
چکیده مقاله :
هدف هر سیستم سنجش عملکرد، به عنوان مکانیسمی از اهرم‌های کنترل، تمرکز و انتقال اطلاعات مالی و غیر مالی برای اثرگذاری بر تصمیم‌گیری و اقدامات مدیریت است. دو کارکرد تشخیصی و تعاملی سیستم سنجش عملکرد، به عنوان سیستم‌های اندازه گیری و بازخورد مورد استفاده برای طراحی و اجرای استراتژی‌ها، به مدیریت در هماهنگی فعالیت‌های سازمان کمک می‌کند. پژوهش حاضر بر آن است تا نحوه اثر کارکرد تشخیصی، تعاملی و سطوح پیچیدگی سیستم سنجش عملکرد بر نتایج سازمانی و اثر متغیر اقتضایی مداخله گر عدم‌قطعیت محیطی بر سطوح پیچیدگی و نتایج سازمانی مترتب را در در 46 شرکت فعال در صنعت پتروشیمی طی سال 1401 واکاوی نماید و در این رابطه در چارچوب اهرم‌های کنترل سیمونز، جهت طراحی و کارکرد سیستم سنجش عملکرد و تئوری اقتضایی با رویکرد سازگاری – میانجی، به آزمون فرضیه های طراحی شده با متد معادلات ساختاری حداقل مربعات جزئی ، می‌پردازد. یافته‌ها نشان می‌دهد که کارکرد تعاملی با مزایای سیستم سنجش عملکرد رابطه مثبت معنادار دارد لیکن رابطه کارکرد تشخیصی با مزایای سیستم سنجش عملکرد تائید نگردید. همچنین ارتباط معنادار سطوح پیچیدگی و عدم قطعیت محیطی با مزایای سیستم سنجش عملکرد ، مزایای سیستم سنجش عملکرد با عملکرد سازمانی، کارکرد تشخیصی و تعاملی با سطوح پیچیدگی سیستم سنجش عملکرد، عدم قطعیت محیطی با کارکرد تشخیصی و تعاملی، تائید گردید.
The goal of any Performance Measuring System (PMS) as an integral control mechanism, is the focus on and convey of the effects financial and non-financial information on decision-making and management decisions. The Diagnostic and Interactive use of the PMS as a measurement and feedback system is used for design and strategy testing for organizational coordination. The current study attempts to assess the effects of diagnostic and interactive use alongside the inherent PMS-level complexities on Organizational returns. Alongside this, varying intervening effects of environmental uncertainty contingencies on complexity levels were analysed from across 46 active organizations in the petrol industry during 1401. In this study, within Simon’s Lever of Control (LOC) framework, we focus on the design and function of PMS, alongside Contingency plans with a compatibility-mediation approach to test the presented theories of the partial Least Squares Structural Equation Modelling (PLS-SEM) method. Our findings displayed that interactive functionality had a significant and positive relation with PMS, while the results of diagnostic functionality are left unsatisfactory (non-confirmed). Additionally, a significant correlation between complexity levels and environmental uncertainties with PMS outcomes, PMS outcomes in operational performance, Diagnostical and Interactive Functions in PMS complexities, and environmental uncertainties with Diagnostical and Interactive functions was confirmed.
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