تاثیر استراتژی های تجاری بر افشای فعالیت های تحقیق و توسعه شرکت ها

نوع مقاله: مدیریت استراتژیک(استراتژهای منابع انسانی- استراتژی های تولید- استراتژی های سرمایه گذاری- استراتژی های بازار و رقابتی)

نویسندگان

1 استادیار گروه حسابداری دانشگاه مازندران

2 کارشناس ارشد حسابداری، دانشگاه مازندران، بابلسر، ایران

چکیده

استراتژی­های تجاری شرکت­ها بیانگر نحوه رقابت آن­ها در بازارهای هدفشان است. شرکت می­تواند برای تقویت استراتژی تجاری خود، مجموعه سیاست­ها و فعالیت­هایی را به کار گیرد که با استفاده از آنها بتواند به یک مزیت رقابتی پایدار در بازار هدف خود دست یابد. از آنجایی که استراتژی­های شرکت بر میزان فعالیت­های تحقیق و توسعه شرکت تاثیر می­گذارد، بنابراین استراتژی که شرکت انتخاب می­کند می­تواند بر میزان افشای اطلاعات توسط شرکت نیز اثر گذار باشد. از اینرو در این پژوهش تأثیر استراتژی­های تجاری بر افشای فعالیت­های تحقیق و توسعه مورد بررسی قرار گرفته است. بدین منظور، تعداد 86 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی دوره زمانی 1390 تا 1395 به عنوان نمونه انتخاب و داده­های آن­ها از طریق تحلیل مدل­های رگرسیونی مورد تجزیه و تحلیل قرار گرفت. جهت اندازه­گیری سطح افشای فعالیت­های تحقیق و توسعه از روش تحلیل محتوا و ابزار چک لیست استفاده شده­است. یافته­های پژوهش در ارتباط با آزمون فرضیه اول پژوهش نشان می­دهد استراتژی تمایز بر افشای فعالیت­های تحقیق و توسعه تاثیر مثبت معنادار دارد. همچنین یافته­های فرضیه دوم نشان می­دهد استراتژی رهبری هزینه تاثیر منفی و معناداری بر افشای فعالیت­های تحقیق و توسعه دارد. این یافته­ها می­تواند برای مدیران و سیاست­گذاران جهت تصمیم­گیری­ و طرح­ریزی برنامه­های منظم به­منظور انتخاب نوع استراتژی­های شرکت مفید واقع شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Business Strategies and Disclosure of Research and Development Activities

نویسندگان [English]

  • Ghodratolla Barzegar 1
  • Fatemeh Fooladi Savadkoohi 2
  • Sosan Yaghobi 2
  • Neda Mehrpoyafar 2
1 Assistant Prof, Accounting, University of Mazandaran
2 Master of Accounting,University of Mazandaran, Babolsar, Iran
چکیده [English]

The company's business strategy reflects how the company is competitive in the company's chosen market. The company can, in order to strengthen its business strategy, adopt a set of policies and activities that will enable them to gain a sustainable competitive edge in their preferred market. As the company's strategies affect the company's research and development activities, the strategy that the company chooses can also affect the amount of disclosure by the company. Therefore, in this research, the effect of commercial strategies on the disclosure of research and development activities has been studied. The required data of this study were collected from 86 member companies of Tehran Stock Exchange during the period of 2011-2016 with the help of RahAward software and Tehran Stock Exchange website. In this research, a checklist was used to measure the disclosure of research and development activities. The statistical technique used to test hypotheses is multivariate regression. Research findings in relation to the first hypothesis test show that the differentiation strategy has a significant positive effect on disclosure of research and development activities. Also, the findings of the second hypothesis show that cost leadership strategy has a negative and significant effect on the disclosure of research and development activities. These findings can be useful for managers and policymakers to decide on and plan regular programs in order to select the type of company's strategies.

کلیدواژه‌ها [English]

  • Strategy
  • differentiation
  • cost leadership
  • disclosure
  • research and development activities

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