تبیین الگوی کاربرد تئوری محدودیت در بانک های تجاری ایران

نوع مقاله : پژوهشی

نویسندگان
1 گروه حسابداری،دانشکده علوم انسانی،دانشگاه آزاد، واحد زاهدان، زاهدان، ایران
2 دانشیار، دانشگاه پیام نورمرکز مشهد، مشهد، ایران.
3 گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه فردوسی مشهد، مشهد، ایران.
چکیده
هدف از انجام پژوهش حاضر، تبیین الگوی کاربرد تئوری محدودیت در بانک‌های تجاری ایران بود. پژوهش حاضر با رویکرد آمیخته (کیفی و کمی) انجام گردیده است. همچنین، ازلحاظ قطعیت اطلاعات از نوع پژوهش‌های اکتشافی و ازلحاظ هدف در حیطه پژوهش‌های کاربردی هست. در بخش کیفی جهت تبیین الگوی کاربرد تئوری محدودیت در بانک‌های تجاری ایران از رویکرد نظریه داده بنیاد چندوجهی استفاده گردید. در این روش به‌صورت ترکیبی، علاوه بر توجه به پیشینه پژوهش و مبانی نظری، داده‌های نظری جمع‌آوری گردیده و از طریق مصاحبه با خبرگان، داده‌های تجربی جمع‌آوری می‌گردد. روش ترکیبی فوق باعث غنای پژوهش و نتایج آن می‌گردد. با روش نمونه‌گیری هدفمند از نوع گلوله برفی و تا رسیدن به اشباع نظری با 8 نفر از اساتید دانشگاه، مدیران و حسابداران بانکی مصاحبه به‌عمل‌آمده و داده‌ها جمع‌آوری‌شده است. در بخش کمی با توزیع پرسشنامه بین 34 نفر از خبرگان، اعتبارسنجی الگو مورد آزمون قرار گرفت. طبق نظر خبرگان، چهار بُعد عملکرد بانکی، مدیریت عملیات بانکی، مدیریت منابع و مدیریت وام‌های اعطایی، چهارده مؤلفه و شانزده شاخص شناسایی گردید. این مطالعه نشان می‌دهد که استفاده از داده‌های نظری و تجربی و تطبیق آن‌ها با چارچوب‌های نظری معتبر، می‌تواند بینش‌های ارزشمندی را برای تصمیم‌گیری‌های عملیاتی و استراتژیک در صنعت بانکداری فراهم کند. با توجه به اهمیت روزافزون داده‌ها و تحلیل‌های پیشرفته، بانک‌ها می‌توانند ازاین‌رویکرد برای ماندن در خط مقدم نوآوری و ارائه خدمات بهتر به مشتریان خود بهره ببرند.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Explaining the pattern of application of the theory of constraints in Iranian commercial banks

نویسندگان English

Aref Khoshrumoini 1
Seyed Mahmood Moosavi Shiri 2
Mahdi Salehi 3
1 Department of Accounting, Faculty of Humanities, Azad University, Zahedan Branch, Zahedan, Iran
2 Associate Professor of Payame Noor University, Mashhad, Iran.
3 Department of Accounting, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
چکیده English

The aim of the present study was to explain the pattern of application of the theory of constraints in Iranian commercial banks. The present study was conducted with a mixed approach (qualitative and quantitative). Also, in terms of data certainty, it is an exploratory research and in terms of purpose, it is in the field of applied research. In the qualitative part, the multifaceted grounded theory approach was used to explain the pattern of application of the theory of constraints in Iranian commercial banks. In this combined method, in addition to paying attention to the research background and theoretical foundations, theoretical data is collected and empirical data is collected through interviews with experts. The above combined method enriches the research and its results. With the purposeful snowball sampling method and until theoretical saturation is reached, 8 university professors, managers and bank accountants were interviewed and data were collected. In the quantitative part, the model was validated by distributing a questionnaire to 34 experts. According to the experts, four dimensions of banking performance, banking operations management, resource management, and loan management, fourteen components, and sixteen indicators were identified. This study shows that using theoretical and empirical data and adapting them to valid theoretical frameworks can provide valuable insights for operational and strategic decision-making in the banking industry. Given the increasing importance of data and advanced analytics, banks can benefit from this approach to stay at the forefront of innovation and provide better services to their customers

کلیدواژه‌ها English

Management Accounting " Theory of Constraints
" Bank
" Performance
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