بررسی نقش خودگزینی و درونزایی بر رابطه بین هزینه یابی بر مبنای فعالیت و عملکرد شرکت های پذیرفته شده در بورس اوراق بهادار تهران
محورهای موضوعی : حسابداری مدیریتسینا خردیار 1 , سیدمظفر میربرگ کار 2 , مسعود اسدی 3 , شعبان محمدی 4
1 - استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
2 - استادیار اقتصاد،گروه مدیریت بازرگانی واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
3 - دانشجوی دکتری مهندسی مالی، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.
4 - کارشناسی ارشد حسابداری، دانشکده شهید رجایی، دانشگاه فنی و حرفه ای استان خراسان، ایران.
کلید واژه: هزینه یابی بر مبنای فعالیت, خودگزینی, درونزایی, عملکرد,
چکیده مقاله :
این پژوهش رابطه بین اتخاذ هزینه یابی بر مبنای فعالیت و عملکرد را بررسی می کند. همچنین به ارزیابی گرایش انتخاب (خودگزینی) و ماهیت درون زایی ارتباط آنها می پردازد. از مدل هکمن برای ارزیابی گرایش انتخاب نمونه و رویکرد ولدریج2SLS-IV، برای بررسی درونزایی استفاده شد. از بین شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1392 تا 1396 به صورت تصادفی برای230 شرکت پرسش نامه ارسال شد، 198 شرکت از آنها در نظرسنجی شرکت کردند (میزان پاسخ 86 درصد). پس از پردازش های اولیه، 170 داده بعنوان نمونه برای تجزیه و تحلیل باقی ماند.نتایج نشان داد که پس از کنترل گرایش انتخاب نمونه و درونزایی، ضریب هزینه یابی بر مبنای فعالیت در روش هکمن و هزینه یابی بر مبنای فعالیت در روش 2SLS-IV در مقایسه با ضریب هزینه یابی بر مبنای فعالیت در روش حداقل مربعات معمولی به طور قابل توجهی بالاتر می شود. علاوه بر این، هر دو نسبت معکوس میلز، تحت آزمونF مدل هکمن و هاسمن ، تحت روش ولدریج2SLS، مثبت و معنادار هستند که حضور هر دو گرایش انتخاب نمونه و درونزایی را تایید می کند. به طور کلی، کنترل گرایش انتخاب نمونه و درونزایی در درستی ارزیابی اهمیت ارتباط عملکرد هزینه یابی بر مبنای فعالیت ضروری می باشد.
This research examines the relationship between cost-based adoption of activity and performance. It also deals with the evaluation of the tendency of choice (abandonment) and the nature of endogenousity. The Hackman model was used to evaluate the trend of sample selection and the approach of Waldridge 2 SLS-IV, to investigate the endogenous. Among the companies admitted to Tehran Stock Exchange during the years 2014 to 2018, randomly, 230 companies were sent questionnaires, 198 of them participated in the survey (86% response rate). After the initial processing, 170 data remained as an example for analysis. The results showed that after controlling the trend of sample selection and introversion, the cost-based costing based on activity in the Hackman method and activity-based costing in the 2SLS-IV method Compared to the activity-based cost-benefit ratio, it is significantly higher in the least-squares method. In addition, both reverse Mills proportions are positive and significant under the Factor Hackman and Hausman model under the Weldridge 2 SLS method, which confirms the presence of both trends in sample selection and endogenous. In general, controlling the trend of sample selection and introversion to properly assess the importance of the relationship between cost-based activity-based activities.
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