مسئولیت پذیری اجتماعی و ارزش آفرینی نقدی با تاکید بر نقش تعدیلی استراتژی کسب وکار

نوع مقاله : مقاله پژوهشی

نویسندگان

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

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

3 استادیار، گروه اقتصاد، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران

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

چکیده

هدف پژوهش حاضر، ارزش‌گذاری مسئولیت پذیری اجتماعی و ابعاد آن به شیوه‌ای نوین و تاثیر آن بر ارزش‌آفرینی نقدی شرکت‌ها، با تاکید بر نقش تعدیل کنندگی استراتژی کسب وکار است. بدین منظور از یک شاخص ترکیبی؛ پایه‌گذاری شده بر متغیرهای حسابداری، مبتنی بر روش میانگین رتبه‌بندی دهکی، جهت تعیین ارزش مسئولیت پذیری اجتماعی و ابعاد آن استفاده شده است. ارزش افزوده نقدی، مبنایی جهت سنجش ارزش آفرینی نقدی شرکت‌ها می‌باشد. منطبق با چارچوب نظری مایلز و اسنو (2003، 1978)؛ استراتژی‌های تدافعی، تحلیل‌گر و تهاجمی به دو حالت امتیاز و نوع استراتژی، مورد بررسی قرار گرفته است. نمونه آماری شامل 104 شرکت طی دوره‌ی زمانی 1389 تا 1397 است. برای آزمون فرضیه‌های پژوهش از الگوی رگرسیون خطی چند متغیره و شیوه داده‌های ترکیبی استفاده گردیده است. نتایج نشان می‌دهد مسئولیت پذیری اجتماعی و ابعاد اقتصادی، اخلاقی و قانونی آن تاثیر مثبت و معناداری بر ارزش آفرینی نقدی شرکت‌ها دارد و استراتژی کسب وکار این رابطه را به طور مثبت و معنادار تحت تاثیر قرار می‌دهد. همچنین نتایج نشان می‌دهد هرچه استراتژی کسب‌وکار تهاجمی‌تر باشد، تاثیر قوی‌تری بر رابطه بین مسئولیت پذیری اجتماعی و ابعاد آن، با ارزش آفرینی نقدی دارد.
پژوهش حاضر به دلایلی چند، به وسعت اطلاعات پژوهشی می‌افزاید. در این پژوهش به بررسی ارتباط مسئولیت پذیری اجتماعی و ابعاد آن با ارزش آفرینی نقدی شرکت‌ها پرداخته شده است. از آنجا که گنجاندن متغیرهای تعدیلی در رابطه مسئولیت پذیری اجتماعی و عملکرد به تبیین این ارتباط، و افزایش قابلیت اطمینان نتایج کمک می‌کند، استراتژی‌های تجاری به عنوان یکی از این عوامل، مورد بررسی قرار گرفته است. این امر می‌تواند درک عمیق‌تری برای مدیران از اثرگذاری تعهدات اجتماعی بر ارزش آفرینی شرکت‌ها، در سایه استراتژی‌های مختلف تجاری فراهم سازد.

کلیدواژه‌ها


عنوان مقاله [English]

Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation

نویسندگان [English]

  • Leila Asadi 1
  • Seyed Ali Vaez 2
  • Alireza Jorjor Zadeh 3
  • Ahmad Kaabomeir 4
1 Ph.D. Student, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
2 Associate Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
3 Assistant Professor, Department of Economics, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
4 Assistant Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
چکیده [English]

The purpose of this paper is to value the economic, ethical and legal dimensions of corporate social responsibility by a new method and their impact on firms’ value creation, according to the moderating effect of business strategy. To do this, a combined index based on accounting variables and average decimal ranking method, is used to determine the value of economic, ethical and legal dimensions of corporate social responsibility. To measure the value creation of companies, value-based financial performance measures (economic value added, cash value added) was used.  To determine the strategy type (defensive, analytic, aggressive) according to the theoretical business strategy framework of Miles and Snow (1978, 2003), a combined index is used. The combined index consists of ratio of R&D expenses to sales, ratio of employees to sales, sales growth rate, ratio of SG&A expenses to sales, standard deviation of total number of employees and net property, plant, and equipment scaled by total assets. The moderating effect of business strategy is investigated based on strategy precedence and strategy type. The sample consists of 104 firms in a period from 2011 to 2018. To test hypotheses, the multivariate linear regression model and panel data method are used. The results show a significant positive relation of the economic, legal and ethical dimensions of corporate social responsibility to the value creation; Moreover, business strategy has a positive and significant effect on the relationship. Based on the results, the more aggressive a business strategy, the more effective on the relationship between corporate social responsibility dimensions and value creation.

کلیدواژه‌ها [English]

  • Business strategy
  • Corporate Social Responsibility
  • Value Creation
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