فصلنامه علمی کارافن

فصلنامه علمی کارافن

بررسی ابعاد و مولفه های مدل کسب و کار حسابداران مدیریت خبره جهانی با استفاده از رویکرد فازی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
1 دکتری حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.
2 دکتری حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
مدل کسب‌وکار یکی از سازه‌های در دسترس مدیریت سازمانی است که در شرایط پرتلاطم بازار برای توسعه مزیت رقابتی استفاده می‌شود. هدف از انجام پژوهش حاضر مداقه-ای تحلیلی با رویکرد فازی بر هستی‌شناسی مدل کسب‌وکار انجمن حسابداران مدیریت خبره جهانی است. پژوهش حاضر ازلحاظ هدف کاربردی بوده که با رویکرد توصیفی-پیمایشی انجام‌شده است. برای بررسی روابط علت و معلولی و اولویت‌بندی ابعاد و مؤلفه‌های چارچوب پیشنهادی از روش دِنپ (ترکیب دیمتل و فرایند تحلیل شبکه) در محیط فازی استفاده‌شده است. پرسشنامه مقایسات زوجی ابعاد و مؤلفه‌ها بین 13 نفر از خبرگان آگاه به موضوعات حسابداری مدیریت و مدل‌های کسب‌وکار توزیع گردید که از نمونه‌گیری قضاوتی برای برگزیدن خبرگان استفاده‌شده است. بعد از دریافت پاسخ‌ها و تحلیل آن‌ها، به ترتیب ابعاد ارائه ارزش، تسخیر ارزش، ایجاد ارزش و تعریف ارزش در رتبه‌های اول تا چهارم قرار گرفتند. بُعد «تعریف ارزش» نسبت به سایر ابعاد از شدت اثرگذاری و بُعد «ارائه ارزش» از شدت اثرپذیری بیشتری برخوردار می‌باشند. در ارزیابی کلی صورت گرفته مشخص شد که مؤلفه «تشریح نحوه به‌کارگیری فناوری در ارائه ارزش‌های خلق‌شده» و مؤلفه «تعیین ارزش‌های پیشنهادی» به ترتیب از بالاترین و پایین‌ترین سطح اهمیت برخوردار هستند. با توجه به یافته‌های پژوهش، بایسته است حسابداران مدیریت به‌عنوان مشاوران و شرکای کسب‌وکارهای امروزی برای ارائه راهنمایی‌های مطلوب‌تر به مدیریت، بر هستی‌شناسی مدل کسب‌وکار انجمن حسابداران مدیریت خبره جهانی تأکید و بر ابعاد و مؤلفه‌های اولویت‌دار توجه بیشتری داشته باشند.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Investigating the Dimensions and Components of the Chartered Global Management Accountant (CGMA)' Business Model Using Fuzzy Approach

نویسندگان English

mojtaba ghanbarzadeh 1
Zahed Ahmadzadeh 2
1 Ph.D of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
2 Ph.D of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
چکیده English

Business model is one of the available structures of organizational management for developing competitive advantage. The purpose of this study is an analytical scrutiny with fuzzy approach on the Chartered Global Management Accountant (CGMA)' business model ontology. To study the cause-and-effect relationships and prioritize the dimensions and components of the proposed framework, fuzzy DNAP method (combination of DEMATEL and Analytic Network Process (ANP) in a fuzzy environment) has used. A pairwise questionnaire of dimensions and components dispatch among 13 experts aware of management accounting and business models issues. The experts were selected using the judgmental and purposeful sampling method. The results show that the dimensions of value delivery, value capture, value creation and value definition ranked first to fourth, respectively. The value definition dimension also has a greater impact than other dimensions and the value deliver dimension has a greater impact intensity. In the general evaluation, it was found that the component "explaining how to use technology in presenting the created values" and the component of "determining the value propositions" are of the highest and lowest level, respectively. According to the research findings, Management accountants, as consultants and business partners, should be on the ontology of the business model of the Chartered Global Management Accountant (CGMA) in order to provide better guidance to management, emphasis and pay more attention to priority dimensions and components.

کلیدواژه‌ها English

Management Accounting
Business Model
Ontology
Chartered Global Management Accountant (CGMA)
Fuzzy DNAP
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دوره 21، ویژه نامه
علوم انسانی
زمستان 1403
صفحه 675-699

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