تاثیرساختار مالکیت بر سرمایه سازمانی شرکت‌ها

نوع مقاله : پژوهشی

نویسندگان
1 گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه شمال، آمل، ایران
2 کارشناس ارشد گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه شمال، آمل، ایران
چکیده
هر شرکت باید دارای سرمایه باشد تا بتواند از عملیات خود که تجارت است، نتیجه‌ای برده و منتفع شود. اهمیت شرکت‌های تجاری را از سرمایه آن‌هامی‌توان درک‌کرد. سرمایه از مهم‌ترین عوامل تجارت بوده و بزرگ‌ترین وسیله جلب منفعت است. ساختار مالکیت و سرمایه انسانی دو عامل مهم در عملکرد و موفقیت سازمان‌ها هستند که تأثیر متقابل بر یکدیگر دارند. ساختار مالکیت به نحوه توزیع مالکیت سهام یک شرکت اشاره دارد و می‌تواند بر رفتارها و تصمیمات مدیریتی تأثیر بگذارد. سرمایه انسانی نیز به دانش، مهارت‌ها، تجربیات و توانایی‌های کارکنان یک سازمان اشاره دارد و منبع اصلی نوآوری و مزیت رقابتی است. لذا بر پایه این استدلال، هدف از پژوهش حاضر بررسی تاثیرساختار مالکیت بر سرمایه سازمانی با استفاده از یک نمونه متشکل از 167 شرکت طی دوره زمانی 1393 تا 1402 است. فرضیه‌های پژوهش بر اساس مدل رگرسیونی چندمتغیره مورد آزمون قرار گرفت و نتایج بدست آمده حاکی از آن است که ساختار مالکیت بر سرمایه انسانی تاثیر معناداری دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

The effect of ownership structure on corporate organizational capital

نویسندگان English

abdollah zabihzadeh 1
Seyed Rohollah Taghavi 1
Gholamreza Rajaeian 2
1 Department of Accounting, Faculty of Humanities and Social Sciences, North University, Amol, Iran
2 Master of Science, Department of Accounting, Faculty of Humanities and Social Sciences, Shomal University, Amol, Iran
چکیده English

Every company must have capital in order to be able to achieve results and benefit from its operations, which are businesses. The importance of commercial companies can be understood from their capital. Capital is one of the most important factors in business and the greatest means of attracting profit. Ownership structure and human capital are two important factors in the performance and success of organizations that have a mutual effect on each other. Ownership structure refers to the way in which a company's stock ownership is distributed and can affect managerial behaviors and decisions. Human capital also refers to the knowledge, skills, experiences, and abilities of an organization's employees and is the main source of innovation and competitive advantage. Therefore, based on this argument, the purpose of the present study is to investigate the effect of ownership structure on organizational capital using a sample of 167 companies during the period 1393 to 1402. The research hypotheses were tested based on a multivariate regression model, and the results obtained indicate that ownership structure has a significant effect on human capital.

کلیدواژه‌ها English

Ownership structure
Organizational Capital
stock ownership
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