نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، واحد علی‌آباد‌کتول، دانشگاه آزاد اسلامی، علی‌آباد‌کتول، ایران.

2 گروه حسابداری ، واحد علی‌آباد‌کتول، دانشگاه آزاد اسلامی، علی‌آباد‌کتول، ایران.

3 گروه حسابداری و مالی، دانشگاه الزهرا ، تهران، ایران.

چکیده

هدف:  پژوهش حاضر با هدف طراحی الگوی چابک‌سازی مالی فرآیند زنجیره تأمین شرکت‌ها بارویکرد نظریه برخواسته از داده‌ها انجام شده است.
روش‌شناسی پژوهش: روش پژوهش توصیفی-کاربردی، از نظر جهت‌گیری از نوع بنیادی و از نظر هدف پژوهش از نوع مطالعات اکتشافی- کیفی می‌باشد. جامعه آماری مشارکت کنندگان  شامل خبرگان دانشگاهی و افراد متخصص در حوزه صنعت بوده اند که تعداد نمونه‌ها براساس روش نمونه‌گیری گلوله برفی به تعداد سی نفر انتخاب شده است. ابزار گرداوری اطلاعات به صورت مصاحبه نیمه ساختار یافته انجام شده است. در تجزیه و تحلیل داده‌ها ابتدا، کدها ومولفه‌های چابک سازی مالی از مصاحبه ها استخراج و در قالب مدل مفهومی داده بنیاد تدوین گردید.
یافته‌ها: مقوله محوری، چابک‌سازی مالی بوده که در سه بُعد ارائه و همچنین شرایط علی، زمینه ای، مداخله گر، راهبردها و نتایج، تدوین و الگوی نهایی ارائه گردید. سپس با روش تحلیل دلفی، پرسشنامه طراحی الگوی اولیه توسط خبرگان اصلاح، تایید و الگوی چابک‌سازی مالی فرآیند زنجیره تامین شرکت‌ها ارائه گردید. باتوجه به نتایج این پژوهش، مقوله‌های اصلی الگوی تدوین شده، شامل عوامل درون سازمانی، فناورانه و انسانی چابک‌سازی مالی فرآیند زنجیره تامین شرکت‌ها بوده  است.
اصالت/ارزش افزوده علمی: از این‌رو، براساس الگوی پیشنهادی این پژوهش می‌توان به پیامدهای مورد انتظار الگوی چابک‌سازی مالی دست یافت.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Designing a model for financial agility of supply chain process

نویسندگان [English]

  • Reza Khlilzade 1
  • Parviz Saeidi 2
  • Arash Naderian 2
  • Iebrhim Abbasie 3

1 Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.

2 Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.

3 Department of Accounting and Finance, Alzahra University, Tehran, Iran.

چکیده [English]

Purpose: The aim of this study was to design the financial agility model of the supply chain process in companies.
Methodology:  The research method is descriptive and applied. In terms of orientation, it is fundamental and in terms of purpose, it is exploratory-qualitative. The research population included: academic and industrial experts and the sample was selected based on the snowball sampling method. Data collection instruments were semi-structured interviews with industrial managers and academic experts. In the data analysis, first, the codes and components of financial agility were extracted from the interviews and formulated in the form of a conceptual Grounded theory model.
Findings: The core category was the financial agility, which was presented in three dimensions, and the causal, contextual, and intervening conditions, and strategies and results, were formulated and then, the final model was designed. Afterwards, the model was validated by using the Delphi model. According to the results of this study, the main categories of the developed model included intra-organizational, technological and human factors.
Originality/Value: Therefore, based on the proposed model of this research can be the expected consequences of the financial agility model in business companies can be understood.

کلیدواژه‌ها [English]

  • Supply Chain Process
  • Financial Agility
  • Grounded theory
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