بهبود خدمات بانکی مبتنی بر تکنیک های حسابداری مدیریت راهبردی

نوع مقاله : پژوهشی

نویسندگان
1 گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
2 گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد ، میبد، ایران.
3 گروه مالی و حسابداری، دانشکده علوم انسانی، دانشگاه میبد، میبد، ایران.
چکیده
ارائه خدمات بانکی با کیفیت بالا یکی از ارکان اساسی در موفقیت و بقای بانک ها در بازار رقابتی امروز است. تکنیک های حسابداری مدیریت راهبردی نقش کلیدی در بهبود مستمر خدمات بانکی ایفا می کنند. پژوهش حاضر با هدف بررسی تاثیر سه تکنیک حسابداری مدیریت راهبردی شامل تکنیک هزینه یابی کیفیت، تکنیک مدیریت کیفیت جامع و تکنیک تئوری محدودیت بر بهبود خدمات بانکی انجام شده است. این پژوهش از جهت هدف، کاربردی و از لحاظ گردآوری داده‌ها، توصیفی و پیمایشی است. در این پژوهش، از پرسش‌نامه محقق ساخته استفاده شده است. نمونه آماری شامل 185 نفر از حسابداران بانک ها، مدیران و اعضای هیات علمی دانشگاه کشور می‌باشند. جهت سنجش پایایی پرسشنامه از ضریب آلفای کرونباخ و آزمون تی جهت آزمون داده ها استفاده شده است. نتایج پژوهش نشان داد که تکنیک های حسابداری مدیریت راهبردی شامل تکنیک هزینه یابی کیفیت با هشت شاخص، تکنیک مدیریت کیفیت جامع با دوازده شاخص و تکنیک تئوری محدودیت با ده شاخص موجب بهبود خدمات بانکی می گردد. همچنین نتایج پژوهش بر اهمیت تکنیک‌های حسابداری مدیریت راهبردی در ارتقای کیفیت خدمات بانکی تأکید می‌کند.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Improving Banking Services Based on Strategic Management Accounting Techniques

نویسندگان English

Reza Mehrabinia 1
Fatemeh Zarei 2
Mojtaba Golmohammadi shoueaki 3
1 Department of Accounting, Zah.C, Islamic Azad University, Zahedan, Iran.
2 Department of Finane and Management and Accounting, Faculty of Humanities, Meybod University, Meybod.iran.
3 Department of finance and accounting, faculty of humanities, meybod university, meybod, iran.
چکیده English

Providing high quality banking services is one of the fundamental pillars in the success and survival of banks in today's competitive market. Strategic management accounting techniques play a key role in the continuous improvement of banking services. The present study aims to investigate the impact of three strategic management accounting techniques, including quality costing technique, comprehensive quality management technique, and theory of constraints technique, on improving banking services. This research is applied in terms of its purpose and descriptive and survey in terms of data collection. In this study, a researcher-made questionnaire was used. The statistical sample consisted of 185 bank accountants, managers, and university faculty members. Cronbach's alpha coefficient and t-test were used to test the data to measure the reliability of the questionnaire. The results of the study showed that strategic management accounting techniques, including quality costing technique with eight indicators, comprehensive quality management technique with twelve indicators, and theory of constraints technique or ten indicators, lead to improvement in banking services. The research results also emphasize the importance of strategic management accounting techniques in improving the quality of banking services.

کلیدواژه‌ها English

Quality costing
Total Quality Management
Theory of Constraints
Management Accounting
Banking Services
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