بررسی رابطه سواد مالی و مزیت رقابتی در شرکت‌های کوچک و متوسط (SMEs) با تأکید بر استراتژی کاهش ریسک تجاری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

2 کارشناسی ارشد گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

10.22103/jdc.2022.18242.1157

چکیده

هدف: هدف این مطالعه، بررسی نقش میانجی تصمیمات مالی، ساختار سرمایه و مدیریت ریسک بر رابطه بین سواد مالی و مزیت رقابتی در شرکت‌های کوچک و متوسط است.
 روش: داده‌ها به روش میدانی و با استفاده از یک پرسشنامه استاندارد جمع‌آوری شده است. جامعه آماری تحقیق، شرکت‌های کوچک و متوسط در شهر یزد بوده و حجم نمونه با استفاده از فرمول معرفی‌شده برای مدلسازی معادلات ساختاری در سطح اطمینان 95 درصد (سطح خطای 5 درصد)، حداقل 140 نمونه و در بهترین حالت 420 نمونه تعیین شده که در نهایت، 392 پرسشنامه تکمیل و با استفاده از روش مدلسازی معادلات ساختاری در نرم‌افزار PLS تحلیل شده است.
 یافته‌ها: نتایج دلالت بر آن دارد که سواد مالی از کانال‌های مختلف شامل تصمیمات مالی، ساختار سرمایه و مدیریت ریسک منجر به تقویت مزیت رقابتی می‌شود.
 نتیجه‌گیری: با توجه به نتایج، به شرکت‌های کوچک و متوسط پیشنهاد می‌شود که به سواد مالی مدیران و کارکنان شرکت توجه داشته باشند.

کلیدواژه‌ها


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رحمانی نوروزآباد، سامان و محمدی، اسفندیار (1398). پیامدهای سواد مالی بر تصمیمات سرمایه‌گذاران و عملکرد سرمایه‌گذاری. دانش مالی تحلیل اوراق بهادار، 12(41)، 123-113.
عطاران، جواد (1390). مروری بر دیدگاه منبع‌محور (RBV) در مزیت رقابتی. تدبیر، ۲۲(۲۳۲)، 28-24.
فتح اله، مهدی و نجفی، مهدی. (1395). توسعه ی الگوی مدیریت مالی زنجیره تامین و تامین مالی زنجیره ای. پژوهش های مهندسی صنایع در سیستم‌های تولید. 4(9)،257-269.
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مرادی، محمد و سپهوندی، سعیده (1394). تأثیر استراتژی‌های رقابتی بر پایداری عملکرد مالی و ریسک. پژوهش‌های حسابداری مالی، 7(3)، 90-75.
معین‌الدین، محمود، ابوسعیدی، مینا و حیرانی، فروغ (1400). شناسایی مؤلفه‌های مؤثر در شکل‌گیری سواد مالی مدیران شرکت‌ها با استفاده از رویکرد پدیدارشناسی. دانش سرمایه‌گذاری، 10(37)، 272-255.
ملازاده، محمد، لاری دشت بیاض، محمود و ساعی، محمدجواد (1395). تأثیر دانش مالی مدیر عامل بر روی مدیریت سود. پژوهش‌های حسابداری مالی و حسابرسی، 8(30)، 60-37.
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