تاثیر سن شرکتها و منابع نامشهود بر رابطه بین جهت‌گیری کارآفرینی و عملکرد شرکت‌‌های شهرک صنعتی مشهد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانش آموخته کارشناسی ارشد حسابداری دانشگاه یزد، یزد، ایران

2 استادیار، گروه حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران.

3 استادیار بخش حسابداری و مالی دانشکده اقتصاد، مدیریت و حسابداری دانشگاه یزد، یزد، ایران

4 دانشجوی کارشناسی ارشد حسابداری، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران

10.22051/jaasci.2023.42195.1740

چکیده

هدف: تحقیق حاضر به بررسی رابطه سن شرکت‌ها و منابع نامشهود بر رابطه بین جهت‌گیری کارآفرینی و عملکرد شرکت‌های شهرک صنعتی کلات مشهد پرداخته است.
روش: جامعه آماری پژوهش شامل کارکنان مالی شهرک صنعتی کلات مشهد است. روش نمونه‌گیری پژوهش، نمونه در دسترس می‌باشد و با استفاده از فرمول کوکران تعداد نمونه 194 نفر تعیین شد. جهت سنجش متغیرها از پرسشنامه‌های استاندارد استفاده شد. برای آزمون فرضیه‌ها از روش مدل‌سازی معادلات ساختاری با استفاده از نرم‌افزارهای اس‌پی‌اس‌اس و پی‌ال‌اس بهره گرفته شد.
یافته‌ها: نتایج نشان داد کارآفرینی تاثیر معناداری بر عملکرد و منابع نامشهود شرکت دارد. منابع نامشهود نیز تاثیر معناداری بر عملکرد شرکت دارد. سن شرکت نقش تعدیلگر در رابطه بین کارآفرینی و عملکرد ندارد و منابع نامشهود نقش میانجی در رابطه بین کارآفرینی و عملکرد شرکت دارد.
نتیجه‌گیری: تقویت روحیه کارآفرینی و بهره‌گیری از منابع نامشهود همانند سرمایه انسانی و ساختاری و ...، عملکرد شرکت‌ها را بهبود می‌بخشد، اما یافته‌های پژوهش از این دیدگاه که در شرکت‌های جوان‌تر رابطه کارآفرینی و عملکرد قوی‌تر هست حمایت نکرد.
دانش‌افزایی: تاثیر سن شرکت و منابع نامشهود بر رابطه بین کارآفرینی و عملکرد شرکت‌های ایرانی پژوهش کمی صورت گرفته است. بنابراین، انجام این پژوهش بر غنای ادبیات پژوهشی خواهد افزود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The effect of companies' age and intangible resources on the relationship between entrepreneurial orientation and the performance of companies in Mashhad Industrial City

نویسندگان [English]

  • Amin Yousefi Ghasem Kheyli 1
  • Zohreh Arefmanesh 2
  • mahdi Nazemi Ardakani 3
  • Mohammad Mahdi Bozorg 4
1 Master of accounting, Yazd university, Yazd, Iran
2 M.Sc. Department of Accounting, Yazd University, Yazd, Iran.
3 Assistant Professor, Department of Accounting and finance, Faculty of Economics, management and Accounting, Yazd University, Yazd, Iran
4 Department of Accounting Faculty of Economics, management and Accounting, Yazd University, Yazd, Iran
چکیده [English]

Purpose:This study investigated the relationship between firm age and intangible resources on the relationship between entrepreneurial orientation and firm's performance in Kalat Industrial Town of Mashhad.
Method: The statistical population of this study includes financial staff of Kalat Industrial Town of Mashhad. The convenient sampling method is used and by using Cochrane formula, the sample size was determined 194 people. To measure the variables, standard questionnaires was used. To test the hypotheses, structural equation modeling method was used using Spss24 and SmartPLS3 software.
Results: The results indicate entrepreneurship has a significant impact on the firm performance and intangible resources. Intangible resources also have a significant impact on the firm performance. firm age does not have a moderating role in the relationship between entrepreneurship and firm performance and intangible sources have a mediating role in the relationship between entrepreneurship and firm performance.
Conclusion: strengthening the spirit of creativity and entrepreneurship and utilizing different types of intangible resources such as human and structural capital and Improves the firm performance. But the findings did not support the view that in younger companies the relationship between entrepreneurial orientation and performance is stronger.
Contribution: There is little research on the effect of company age and intangible resources on the relationship between entrepreneurial orientation and the performance of Iranian companies. this research will be useful in increasing knowledge and filling the research gap.

کلیدواژه‌ها [English]

  • firm age
  • entrepreneurship
  • firm performance
  • intangible resources
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