تدوین چارچوب های یکپارچه تحلیل کارایی عملیاتی بنگاه های اقتصادی فعال در بازار سرمایه ایران با تأکید بر مؤلفه های بومی فرهنگی و اقتصادی

نوع مقاله : پژوهشی

نویسنده
استادیار گروه حسابداری، موسسه آموزش عالی خرد گرایان مطهر، مشهد، ایران.
چکیده
هدف از انجام پژوهش، تدوین چارچوب‌های یکپارچه تحلیل کارایی عملیاتی بنگاه‌های اقتصادی فعال در بازار سرمایه ایران با تأکید بر مؤلفه‌های بومی فرهنگی و اقتصادی است. پژوهش به‌صورت کیفی و از طریق مصاحبه با 35 نفر از خبرگان در سال 1402 انجام گردیده است. نمونه‌گیری به‌صورت هدفمند انجام‌شده است. نتایج پژوهش نشان داد که تحلیل کارایی با استفاده از کارت ارزیابی متوازن در قالب چهار منظر مشتری با شاخص‌های وجدان سازمانی، فرهنگ و روابط سازمانی، سرمایه فکری، ذینفعان و ایجاد ارزش، منظر فرآیندهای داخلی با شاخص‌های استانداردسازی فرایندهای سازمان، شناسایی فرایندهای کلیدی سازمان، تفکر سیستمی، سنجش بازخوردها و بهبود مهارت‌های عملیاتی، منظر رشد و یادگیری با شاخص‌های بهبود آموزش، مدیریت دانش، مشارکت، خلق دانش، یادگیری و تشویق و ترغیب و منظر مالی با شاخص‌های افزایش منابع درآمدی، نظارت و بودجه‌بندی، سیستم نظارت و بودجه‌بندی، تخمین صحیح هزینه‌ها و شفافیت مالی طبق نظر خبرگان استخراج گردید.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components

نویسنده English

PAYAM PIRAYESH SHIRAZI
Assistant Professor, Department of Accounting, Motahar institute of higher education, Mashhad, Iran.
چکیده English

The purpose of the research is to develop integrated frameworks for analyzing the operational efficiency of economic enterprises active in the Iranian capital market with an emphasis on local cultural and economic components. The research was conducted qualitatively and through interviews with 35 experts in 2023. The sampling was purposeful. The results of the research showed that the efficiency analysis was extracted using the balanced scorecard in the form of four customer perspectives with indicators of organizational conscience, organizational culture and relations, intellectual capital, stakeholders and value creation, internal processes perspective with indicators of standardization of organizational processes, identification of key organizational processes, systemic thinking, feedback measurement and improvement of operational skills, growth and learning perspective with indicators of improving education, knowledge management, participation, knowledge creation, learning and encouragement and persuasion, and financial perspective with indicators of increasing revenue sources, monitoring and budgeting, monitoring and budgeting system, correct cost estimation and financial transparency according to the experts' opinions.

کلیدواژه‌ها English

Efficiency
Economy
Profitability
Customers

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