ارائه مدل سنجش کارایی سرمایه گذاری در منابع انسانی (مطالعه موردی: بازار سرمایه ایران)

مدیریت بهره‌وری

دوره 17، 2(65) تابستان، تیر 1402، صفحه 273-290   

نوع مقاله: علمی پژوهشی

شناسه دیجیتال (DOI): 10.30495/qjopm.2023.1905654.2912

نویسندگان

رسول مسروری¹؛ عسگر پاک مرام^{* 2}؛ احمد محمدی³؛ غلامرضا رحیمی⁴

¹دانشجوی دکتری گروه حسابداری،واحد بناب،دانشگاه آزاد اسلامی ،بناب، ایران

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

³استادیار گروه حسابداری ، واحد تبریز،دانشگاه آزاد اسلامی ،تبریز، ایران

⁴استادیار گروه حسابداری ، واحد بناب،دانشگاه آزاد اسلامی ،بناب، ایران

چکیده

با توجه به نقش و اهمیت استراتژیک حوزه منابع انسانی در ارزش آفرینی سازمانها در فضای کسب و کار امروزی، سرمایه گذاری در این حوزه از اهمیت ویژه ای برخوردار است. هدف کلی این تحقیق، بررسی عوامل موثر بر کارایی سرمایه‌گذاری در منابع انسانی در بازار سرمایه ایران می­باشد. روش تحقیق توصیفی و از نوع پیمایشی بود. جامعه آماری این تحقیق را کلیه شرکت­های پذیرفته­شده در بورس اوراق بهادار تهران تشکیل می‌دهند. نمونه آماری شامل 155 شرکت می­باشد که به روش  نمونه­گیری در دسترس انتخاب شده است. برای جمع‌آوری داده‌ها از پرسشنامه محقق‌ساخته بر اساس طیف لیکرت استفاده شد. جهت بررسی نرمال بودن داده‌ها از آزمون کولموگروف-اسمیرنوف و برای آزمون فرضیه‌ها از مدل­سازی معادلات ساختاری استفاده شد. نتایج نشان داد که کیفیت سود و پایداری مالی، گزارش مسئولیت اجتماعی، تعهد انگیزشی کارکنان، محافظه‌کاری در گزارشگری مالی، جو سازمانی و بهبود محیط کسب و کار بر کارایی سرمایه­گذاری در منابع انسانی تأثیر مثبت و معنی‌داری دارند.

کلیدواژه‌ها

کارایی؛ سرمایه‌گذاری؛ بازار؛ منابع انسانی

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