تاثیر خود‌شیفتگی مدیران بر رابطه بین سرمایه انسانی و عملکرد مالی (مطالعه موردی شرکت صنعتی گام اراک)
محورهای موضوعی : 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
کلید واژه: خود‌شیفتگی , سرمایهها انسانی, عملکرد مالی. ,
چکیده مقاله :
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
Human capital is considered the most important asset of any company and plays a significant role in creating value and achieving sustainable profitability. Therefore, the financial performance of any company is affected by the characteristics and performance of human capital. There may be many factors, including behavioral and non-behavioral factors, on the relationship. To be effective between human capital and financial performance, one of these factors is the narcissism of managers. The purpose of this research is to investigate the effect of managers' narcissism on the relationship between human capital and financial performance in Gam Arak Industrial Company. For this purpose, research data was collected by completing a questionnaire by a community of 10 8 people from vice presidents, managers and heads of Gam Arak Industrial Company and using Statistical tests were performed for data analysis and hypothesis testing. The results of the research indicate the positive and significant impact of human capital on financial performance. Also, the knowledge, skills, experience and expertise of human resources have a positive and significant impact on the financial performance of the company. In addition, there is evidence of the effect of managers' nar
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