طراحی مدل تأثیر سرمایۀ فکری بر ارتقای عملکرد مالی در صنعت هتلداری (با نقش میانجی قابلیت‌های یادگیری سازمانی)

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

1 دانشکده علوم انسانی،گروه حسابداری و مدیریت، دانشگاه پیام نور، تهران، ایران.

2 دکتری مدیریت جهانگردی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

10.48301/kssa.2022.350698.2195

چکیده

امروزه سرمایه‌های فکری به‌عنوان یک دارایی راهبردی برای عملکرد مالی و افزایش رقابت پذیری سازمان‌ها شناخته می‌شوند و مدیریت کردن بر سرمایه‌های فکری موجود در سازمان به یکی از مهمترین کارهای سازمان‌ها تبدیل شده است. با این حال، این کار به خاطر پیچیدگی­های موجود درتعریف، اندازه‌گیری و ارزیابی استراتژیک سرمایۀ فکری بسیار مشکل است. از آنجا که شرکت‌های امروزی با محیطی بسیار رقابتی رو به رو هستند شناسایی و مدیریت صحیح سرمایۀ فکری، وجه تمایز اصلی بین بنگاه‌های موفق، متوسط و در حال سقوط است و این وجه تمایز همچنان در آینده پایدار خواهد بود. با توجه به اهمیت موضوع و لزوم توجه به مقولۀ سرمایۀ فکری، تحقیق حاضر به بررسی تأثیر سرمایه‌های فکری بر ارتقاء عملکرد سازمانی با در نظر گرفتن نقش میانجی­گری قابلیتهای یادگیری سازمانی می پردازد. تحقیق حاضر از نظر نوع پژوهش توسعه‌ای و از نظر روش پیمایشی تحلیلی با استفاده از ابزار پرسش‌نامه می‌باشد. جامعۀ آماری شامل 60 نفر از مدیران ارشد هتل­ زنجیره­ای می­باشد که نمونۀ آماری به‌دست آمده شامل 51 نفر است. ابزار جمع آوری اطلاعات این پژوهش پرسش‌نامه می‌باشد که داده‌ها پس از جمع‌آوری توسط نرم افزار آماری اس­پی­اس­اس و لیزرل مورد تحلیل قرار گرفت. یافته‌های این پژوهش تأثیر عناصر سرمایۀ فکری بر عملکرد مالی و قابلیت یادگیری سازمانی را نشان می‌دهد، به‌طوری‌که بر کاهش تأثیر عناصر سرمایۀ فکری بر ارتقاء عملکرد مالی با ورود متغیر قابلیت یادگیری تأکید می ورزد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Designing a Model of the Effect of Intellectual Capital on Improving Financial Performance in the Hotel Industry (with the Mediating Role of Organizational Learning Capabilities)

نویسندگان [English]

  • Seyyedmohammad Abbasnia 1
  • Marjan Abdi 2
1 Department of Humanities, Faculty of Accounting and Management, Payame Noor University, Tehran, Iran.
2 PhD in Tourism Management, Department of Management and Accounting, Alame’ Tabatabaee University, Tehran, Iran.
چکیده [English]

Today, intellectual capital as a strategic asset for financial performance and increasing competitiveness of organizations are known, and managing the available intellectual capital in organizations has become one of the most important tasks. However, this matter is extremely difficult due to the complexity involved in definition, measurement and evaluation of strategic intellectual capital. Since today's companies are facing a very competitive environment, the identification and proper management of intellectual capital is and will be the main difference between successful, average and failing companies. Considering the importance of the issue and the need to pay attention to the category of intellectual capital, the present research examined the effect of intellectual capital on the improvement of organizational performance by considering the mediating role of organizational learning capabilities. The current research was developmental in terms of the type of research and in terms of methodology, it was an analytical survey using a questionnaire as a tool. The statistical population included 60 senior managers of chain hotels, and the obtained statistical sample was 51 people. The data collection tool of the present research was a questionnaire; data was analyzed using SPSS and Lisrel statistical software. The findings of this research demonstrated the effect of intellectual capital elements on financial performance and organizational learning ability, thus emphasizing the reduction of the effect of intellectual capital elements on the improvement of financial performance with the inclusion of learning ability variable.

کلیدواژه‌ها [English]

  • Strategic assets
  • Intellectual capital
  • Increasing competitiveness
  • Improving financial performance

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فصلنامه علمی کارافن
دوره 20، ویژه نامه
علوم انسانی
شهریور 1402
صفحه 349-371

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  • تاریخ دریافت: 01 شهریور 1401
  • تاریخ بازنگری: 08 مهر 1401
  • تاریخ پذیرش: 17 مهر 1401

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