بررسی پیامدهای اقتصادی انواع ظرفیت‌های راکد (مازاد) سازمانی در شرکت‌های پذیرفته‌شده در بورس

نوع مقاله : پژوهشی اصیل

نویسندگان
1 دانشیار، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
2 دانشجوی دکتری حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.
چکیده
یکی از موضوعات جدید و قابل بحث در حوزه مدیریت منابع سازمانی (منابع مالی و انسانی)، وجود منابع و ظرفیت‌های راکد (مازاد) در حوزه‌های مالی و نیروی انسانی سازمان‌ها است. همچنین در ارتباط با ضرورت وجود این منابع در سازمان‌ها، نظرهای موافق و مخالف زیادی وجود دارد. برخی از پژوهشگران وجود این منابع و ظرفیت‌ها را مفید و ضروری و گروهی دیگر تدارک این منابع را نه‌تنها مفید، بلکه مضر نیز دانسته‌اند. بنابراین در این پژوهش به بررسی پیامدهای اقتصادی انواع ظرفیت‌های راکد سازمانی 199 شرکت­ پذیرفته ‌شده در بورس با دوره زمانی 8 ساله­ 1394 تا 1401 پرداخته شده است. به‌منظور تعیین منابع راکد سازمانی، از چهار معیار به شرح 1. منابع مازاد مالی جذب ‌شده، 2. منابع مازاد مالی جذب‌ نشده، 3. منابع مازاد مالی بالقوه و 4. منابع مازاد انسانی استفاده شده است. همچنین متغیرهای 1. عملکرد شرکت، 2. ارزش بازار شرکت و 3. درماندگی مالی شرکت به‌منظور سنجش پیامدهای اقتصادی منابع راکد سازمانی و متغیرهای کنترلی شامل 1. اهرم مالی، 2. اندازه شرکت و 3. نسبت وجوه نقد عملیاتی به‌عنوان سایر عوامل مؤثر بر پیامدهای اقتصادی به‌کار گرفته شده‌اند. نتایج نشان می­دهد که منابع مازاد مالی جذب‌ نشده، منابع مازاد مالی بالقوه و منابع مازاد انسانی با پیامدهای اقتصادی در شرکت­های نمونه بوده­اند و تنها منابع مازاد مالی جذب‌ شده بدون پیامدهای اقتصادی از لحاظ هر‌یک از متغیرهای عملکرد، ارزش بازار و درماندگی مالی بوده است.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Investigating the Economic Consequences of Organizational Slack Capacities in Listed Companies

نویسندگان English

Gholamreza Soleimani Amiri 1
Mahnaz Beizaeinezhad 2
1 Associate Prof of Accounting, Faculty of Social Sciences and Economics, Alzahra Univer-sity, Tehran, Iran.
2 Ph.D. Student of Accounting, Faculty of Social Sciences and Economics, Alzahra Univer-sity, Tehran, Iran.
چکیده English

One of the new and debatable issues in the field of organizational resource management (financial and human resource) is the existence of slack (surplus) resources and capacities in the financial and human areas of organizations. Furthermore, there are many positive and negative viewpoints regarding the necessity of these slack resources in organizations. Some researchers have found the existence of these resources and capacities useful and necessary, and another group has considered the provision of these resources not only useful, but also harmful; Therefore, in this research, the economic consequences of 199 companies listed in the stock exchange during the 8-year period from 2015 to 2023 have been investigated. Four criteria have been used to determine the slack resources of the organization, as described 1.absorbed financial slack resources, 2.unabsorbed financial slack resources, 3.potential financial slack resources and 4.human slack resources. Also, variables of 1.company's performance, 2.company's market value and 3.company's financial distress were used to measure the economic consequences of organizational slack resources. Control variables as other effective factors on the economic consequences of organizational slack resources including 1.financial leverage, 2.company's size and 3.ratio of operating cash flow were applied, too. Finally, the results showed that unabsorbed financial slack resources, potential financial slack resources and human slack resources had economic consequences, and only absorbed financial slack resources lacked the economic consequences in terms of any of the performance, market value and financial distress variables.

کلیدواژه‌ها English

Organizational Surplus Capacities
Absorbed Financial Slack Resources
Unabsorbed Financial Slack Resources
Potential Financial Slack Resources
Human Slack Resources
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