ارائه مدل ارزش آفرینی شرکت های کوچک و متوسط پذیرفته شده دربورس اوراق بهادارتهران مبتنی بر نظریه داده بنیاد

پژوهش های مدیریت راهبردی

مقاله 5، دوره 28، شماره 84، خرداد 1401، صفحه 123-154   

نوع مقاله: علمی _ پژوهشی

نویسندگان

سارا منجم¹؛ فرزین رضایی^{* 2}؛ اکبر عالم تبریز³

¹دانشجوی دکتری ، گروه مدیریت مالی ، واحدقزوین، دانشگاه آزاد اسلامی ، قزوین، ایران

²دانشیار، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران

³استاد، گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری ، دانشگاه شهید بهشتی، تهران، ایران

چکیده

امروزه با توجه به فشارهای رقابتی و عدم اطمینان محیطی، خلق ارزش افزوده به شدت برای کلیه ی سهام داران در سازمان ها مورد توجه است و ارزش آفرینی در راستای حفظ رضایت ذینفعان و خلق ثروت بسیار مورد نیاز است. از سوی دیگر، عملکردهای ضعیف راهبردی در شرکت ها، بیانگر ضرورت وجود ارزش آفرینی است. با توجه به ادبیات گسترده و فقدان مدل کلی برای ارزش آفرینی در شرکت های کوچک و متوسط پذیرفته شده در بورس اوراق بهادار تهران، تحقیق حاضر در پی ارائه ی یک مدل مفهومی از ارزش‌آفرینی از رهگذر بررسی مطالعات انجام‌شده است. در این تحقیق براساس بهره‌گیری از روش تحقیق کیفی مبتنی بر نظریه داده بنیاد مدل اشتراوس و کوربین، مدل ارزش‌آفرینی با استفاده از روش کدگذاری سه مرحله‌ی باز، محوری و انتخابی و طبقه‌بندی آن‌ها با نرم‌افزار مکس کیودا 2020 طراحی‌شده است. نتیجه تحلیل و تجمیع اطلاعات در قالب 769 کد اولیه و 38 مقوله و 6 بعد اصلی طبقه‌بندی‌شده‌اند و نتایج تحقیق نشان داد در مدل ارزش‌آفرینی در شرکت‌های کوچک و متوسط شامل شرایط علی (عوامل راهبردی محیط درونی و عوامل راهبردی بیرونی)، عوامل زمینه‌ای (شرکتی و  مالی)، عوامل مداخله‌گر، راهبردها (استراتژی نوآوری راهبردی، مدیریت مالی راهبردی، تغییر جهت/ کاهش، ائتلاف استراتژیک) و پیامدها (از بعد اقتصادی، اجتماعی و مالی) می‌باشد. همچنین، مدل پیشنهادی منجر به درک بهتر مدیران شرکت‌های کوچک و متوسط از ارتباط میان معیارهای ارزش‌آفرینی و خلق ارزش می‌گردد.

کلیدواژه‌ها

ارزش‌آفرینی؛ عوامل راهبردی محیط درونی و بیرونی؛ نظریه داده بنیاد؛ شرکت‌های کوچک و متوسط

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