استراتژی اقیانوس آبی، اطلاعات حسابداری مدیریت و مدل‌های ذهنی مدیران: تأثیر بر عملکرد مدیریتی شرکت‌های کوچک و متوسط

نوع مقاله : مدیریت و سازمان(اخلاق و مسئولیت اجتماعی، رهبری و تحول سازمانی، عملکرد سازمانی، ریسک، مدیریت منابع سازمانی، سطوح تحلیل سازمانی، بلوغ سازمانی، آسیب­‌شناسی سازمانی، نظام اداری، . . . )

نویسنده

گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران.

10.22080/jem.2026.31281.4031

چکیده

هدف اصلی این پژوهش، واکاوی تأثیر استراتژی اقیانوس آبی بر عملکرد مدیریتی در بنگاه‌های کوچک و متوسط، با تبیین نقش میانجی اطلاعات حسابداری مدیریت و نقش تعدیل‌کننده مدل‌های ذهنی مدیران است. این مطالعه، با تمرکز بر چالش‌های محیطی اقتصاد ایران، ازجمله تورم مزمن، تحریم‌ها و نوسانات ارزی، به بررسی این مسئله می‌پردازد که چگونه استراتژی‌های نوآورانه، در کنار زیرساخت‌های اطلاعاتی و فیلترهای شناختی مدیران، به بهبود عملکرد منجر می‌شوند.روش پژوهش، کاربردی و توصیفی - پیمایشی، با رویکرد کمی است. داده‌های موردنیاز از طریق توزیع پرسش‌نامه میان ۲۳۴ نفر از مدیران ارشد و میانی شرکت‌های تولیدی کوچک و متوسط شهر تهران گردآوری شد. تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری و نرم‌افزار آموس انجام گرفت و پایایی و روایی سازه‌ها از طریق شاخص‌های آلفای کرونباخ، پایایی ترکیبی و میانگین واریانس استخراج‌شده تأیید شد.یافته‌های پژوهش نشان داد که استراتژی اقیانوس آبی تأثیر مستقیم، مثبت و معناداری بر عملکرد مدیریتی دارد و قوی‌ترین مسیر در مدل ساختاری پژوهش محسوب می‌شود. همچنین، نقش میانجی‌گری جزئی اطلاعات حسابداری مدیریت در انتقال اثر استراتژی به عملکرد تأیید شد. نتایج تحلیل تعدیل‌گری نیز نشان داد که مدل‌های ذهنی سنتی و محافظه‌کارانه مدیران، اثر مثبت استراتژی اقیانوس آبی بر عملکرد را به طور معناداری تضعیف می‌کنند.در نهایت، نتایج حاکی از آن است که موفقیت پایدار در بنگاه‌های کوچک و متوسط ایران، نه‌تنها مستلزم اتخاذ استراتژی‌های خلق ارزش است، بلکه به هم‌راستایی نظام‌های اطلاعاتی و بازنگری در الگوهای ذهنی مدیران برای پذیرش منطق نوآوری نیز نیاز دارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Blue Ocean Strategy, Management Accounting Information, and Managers’ Mental Models: Their Impact on Managerial Performance in Small and Medium‑Sized Enterprises

نویسنده [English]

  • Mohammad Nazaripour
Associate Professor, Department of Accounting, Faculty of Management and Accounting, University of Hazrat-e Masoumeh, Qom, Iran.
چکیده [English]

The primary objective of this research is to examine the impact of Blue Ocean Strategy (BOS) on managerial performance in Small and Medium-sized Enterprises (SMEs), while clarifying the mediating role of management accounting information and the moderating role of managerial mental models. Given the challenging environment of the Iranian economy - characterized by chronic inflation, international sanctions, exchange-rate volatility, and persistent market uncertainty - this study investigates how innovative strategies, supported by information infrastructures and shaped by managerial cognitive filters, are translated into improved managerial outcomes. This applied research is descriptive-survey in nature and adopts a quantitative approach. Data were collected through questionnaires distributed to 234 senior and middle managers of small and medium-sized manufacturing enterprises in Tehran. Data analysis was performed using Structural Equation Modeling (SEM) with AMOS software. The reliability and validity of the constructs were confirmed using Cronbach’s alpha, Composite Reliability (CR), and Average Variance Extracted (AVE). The findings indicate that BOS has a direct, positive, and significant effect on managerial performance and represents the strongest path in the structural model. In addition, management accounting information partially mediates the relationship between BOS and managerial performance. The moderation analysis further shows that managers’ traditional and conservative mental models significantly weaken the positive effect of BOS on performance. Overall, sustainable success in Iranian SMEs depends not only on adopting value-creation strategies, but also on aligning information systems and reshaping managerial mental models to support innovation and strategic adaptability. 

کلیدواژه‌ها [English]

  • Blue Ocean Strategy
  • Managerial Performance
  • Management Accounting Information
  • Managers’ Mental Models
  • Small and Medium-Sized Enterprises (SMEs)
  • Sustainable Business Development

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پژوهشنامه مدیریت اجرایی
دوره 17، شماره 34
اسفند 1404
صفحه 113-137

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  • تاریخ دریافت: 25 بهمن 1404
  • تاریخ بازنگری: 09 خرداد 1405
  • تاریخ پذیرش: 23 تیر 1405

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