تبیین الگوی توسعه سرمایه گذاری با تأکید بر واحد حسابداری مدیریت

نوع مقاله : پژوهشی

نویسندگان
رضا ستوده 1
مونا میرشکاری 2
1 گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
2 گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه سیستان و بلوچستان، زاهدان، ایران.
10.22034/smajournal.2026.572829.1287
چکیده
هدف از انجام پژوهش، تبیین الگوی توسعه سرمایه گذاری با تأکید بر واحد حسابداری مدیریت می باشد. پژوهش با رویکرد آمیخته به صورت کیفی و کمی انجام شده است. در بخش کیفی، از روش تحلیل مضمون جهت یافتن مضامین اصلی و مضامین پایه و در بخش کمی با مصاحبه با 8 نفر از خبرگان در سال 1404 جهت تایید و رتبه بندی مضامین اصلی و پایه استفاده می گردد. جامعه آماری در بخش تحلیل مضمون، مقالات گوگل اسکالر، اسکوپوس و مگ ایران می باشد. با استفاده از نرم افزار مکس کیودا مضامین اصلی و پایه مورد تجزیه و تحلیل قرار گرفته و الگوی کیفی طراحی می گردد. در بخش مصاحبه با خبرگان از پرسشنامه نیمه ساختاریافته جهت تایید الگوی کیفی استفاده و در نهایت رتبه بندی مضامین اصلی از طریق آزمون فریدمن انجام خواهد شد. نتایج پژوهش نشان داد که الگوی پژوهش شامل، مضمون اصلی کاهش هزینه ها، 2) مضمون اصلی بهبود کیفیت، 3) مضمون اصلی بهبود سودآوری، 4) مضمون اصلی بهبود فرآیندها، 5) مضمون اصلی بهبود گزارشگری پایداری، 6) مضمون اصلی بهبود منابع سازمانی، 7) مضمون اصلی بهبود عملکرد مالی و غیر مالی و 8) مضمون اصلی بهبود فناوری و 34 مضمون پایه می باشد. در این راستا، واحد حسابداری مدیریت به عنوان بازوی مشورتی در اختیار مدیران قرار گرفته و مدیران را در تصمیم های کاربردی همراهی می نماید. در مجموع واحد حسابداری مدیریت در بهبود عملکرد، کاهش هزینه ها و بهبود سودآوری اثرگذار بوده و زمینه را برای توسعه سرمایه گذاری در سازمان ها فراهم می نماید.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

Explaining the Investment Development Model with Emphasis on the Management Accounting Unit

نویسندگان English

reza sotudeh 1
Mona Mirshekari 2
1 Department of Finance and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
2 Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran.
چکیده English

The purpose of the research is to explain the investment development pattern with an emphasis on the management accounting unit. The research was conducted with a mixed qualitative and quantitative approach. In the qualitative part, the content analysis method is used to find the main themes and basic themes, and in the quantitative part, interviews with 8 experts in 2025 are used to confirm and rank the main and basic themes. The statistical population in the content analysis part is Google Scholar, Scopus, and Mag Iran articles. Using Max Quda software, the main and basic themes are analyzed and a qualitative model is designed. In the interview section with experts, a semi-structured questionnaire is used to confirm the qualitative model, and finally, the ranking of the main themes will be done through the Friedman test. The results of the research showed that the research pattern includes the main theme of cost reduction, 2) the main theme of quality improvement, 3) the main theme of profitability improvement, 4) the main theme of process improvement, 5) the main theme of sustainability reporting improvement, 6) the main theme of organizational resource improvement, 7) the main theme of financial and non-financial performance improvement, and 8) the main theme of technology improvement, and 34 basic themes.

کلیدواژه‌ها English

Investment
Management Accounting Unit
Management Accounting Techniques
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 4 - شماره پیاپی 4
زمستان
زمستان 1404
صفحه 1-21