نقش عدم اطمینان محیطی شرکت در تاثیر خودشیفتگی مدیران بر رفتار نامتقارن هزینه‌ها
محورهای موضوعی : حسابداری و مالی
عبدالرسول رحمانیان کوشککی
1
*
,
خدیجه ربیعی
2
,
فاطمه کنگونی اصل
3
1 - گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 - استادیار، گروه حسابداری ، دانشگاه پیام نور، تهران، ایران
3 - کارشناسی ارشد، گروه حسابداری، دانشگاه پیام نور، تهران، ایران
کلید واژه: خودشیفتگی مدیران, رفتار نامتقارن هزینه‌ها, اطمینان محیطی شرکت,
چکیده مقاله :
| این پژوهش با هدف بررسی تاثیر خودشیفتگی مدیران بر رفتار نامتقارن هزینه‌ها با تاکید بر عدم اطمینان محیطی شرکت اجرایی شد. پژوهش حاضر ازدیدگاه هدف کاربردی و از بعد شیوه همبستگی از نوع علّی = می‌باشد. جامعه آماری مورد مطالعه در پژوهش حاضر کلیه شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بود، که توسط شیوه نمونهگیری حذفی سیستماتیک تعداد 133 شرکت به عنوان نمونه انتخاب گردید. دوره‌ی زمانی پژوهش دوره 10 ساله میان سال‌های 1392 تا 1401 در نظر گرفته شد. شیوه مورد استفاده جهت گردآوری اطلاعات، کتابخانه‌ای بوده و داده‌های مربوط جهت سنجش متغیرها از سامانه کدال و گزارشهای مالی شرکت‌ها جمع آوری و در اکسل محاسبات ابتدایی صورت گرفت، سپس جهت آزمون فرضیه‌های پژوهش از نرم افزار استاتا استفاده گردید. نتایج حاصل از پژوهش نشان می‌دهد که خودشیفتگی مدیران بر رفتار نامتقارن هزینه‌ها تاثیر معکوس دارد. ولی، عدم اطمینان محیطی شرکت بر ارتباط بین خودشیفتگی مدیران و رفتار نامتقارن هزینه‌ها تاثیر مستقیم دارد. |
This research was carried out with the aim of investigating the effect of managers' narcissism on the asymmetric behavior of costs, emphasizing the company's environmental uncertainty. The current research is of the causal type from the point of view of the applied goal and from the point of view of the correlation method. The statistical population studied in the current research was all the companies admitted to the Tehran Stock Exchange, which was selected as a sample of 133 companies by systematic elimination sampling method. The time period of the research was considered a 10-year period between 1392 and 1401. The method used to collect information was a library, and the relevant data for measuring the variables were collected from the Kodal system and financial reports of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that managers' narcissism has a negative effect on the asymmetric behavior of costs. However, the company's environmental uncertainty has a direct effect on the relationship between managers' narcissism and asymmetric cost behavior.
منابع
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