حاکمیت شرکتی و استراتژی تهاجمی کسب و کار شرکت ها (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
استراتژی کسب وکار شرکت ها در دستیابی به اهداف شرکت، نقش اساسی را بر عهده دارد و استراتژی ها می بایست بر اساس توانایی، منابع و اهداف شرکت اتخاذ گردد. انتخاب استراتژی اشتباه می تواند منافع ذینفعان و شرکت را به خطر بیندازد؛ ازاین رو باید بر اتخاذ استراتژی توسط مدیران، نظارت شود. دراین بین حاکمیت شرکتی با دو بازوی مدیران غیرموظف و کمیته حسابرسی به عنوان ابزارهای نظارت بر عملکرد مدیران و عملکرد کلی شرکت ها، احتمالاً در اتخاذ استراتژی کسب وکار مؤثر است؛ بنابراین هدف این مطالعه ارائه شواهدی جدید، در مورد رابطه بین حاکمیت هیئت مدیره و کمیته حسابرسی به عنوان دو رکن اساسی حاکمیت شرکتی، نسبت به استراتژی تهاجمی کسب و کار واحد های تجاری است. پژوهش حاضر بنیادی و از بعد روش شناسی، همبستگی از نوع علّی (پس رویدادی) است. جامعه آماری پژوهش، کلیه شرکت های پذیرفته شده در بورس اوراق بهادار تهران بوده و با استفاده از غربالگری، 131 شرکت به عنوان نمونه پژوهش انتخاب شده و در دوره زمانی 10 ساله بین سال های 1390 الی 1399 موردبررسی قرار گرفتند. نتایج حاصل از آزمون فرضیه های پژوهش نشان داد در فرضیه اول کیفیت هیئت مدیره تأثیر مستقیم بر استراتژی تهاجمی کسب وکار شرکت ها دارد. نتایج فرضیه دوم نیز نشان داد کیفیت کمیته حسابرسی تأثیری بر استراتژی تهاجمی کسب وکار شرکت ها ندارد. شرکت هایی که خواستار پیشرفت و پیشی گرفتن از رقبا در بازار می باشند با انتخاب استراتژی تهاجمی و استفاده از برنامه های عملیاتی نوین و فناوری های جدید، درواقع نوعی ریسک و مخاطره را قبول می نمایند که می بایست در سایه برنامه ریزی اصولی و دقیق باشد؛ بنابراین این گونه شرکت ها نیازمند کنترل های دقیق داخلی که نتیجه نظارت مدیران به صورت دقیق و داشتن حاکمیت شرکتی قوی و با کیفیت است، هستند و گواه این امر نیز نتایج به دست آمده است که نشان می دهد ارتقای کیفیت هیئت مدیره می تواند بر انتخاب استراتژی تهاجمی کسب وکار تأثیر مستقیم داشته باشد.Corporate Governance and Aggressive Business Strategy of Companies
1- INTRODUCTION
The business strategy of companies plays an essential role in achieving the company's goals, and strategies should be adopted based on the company's ability, resources, and goals. Choosing the wrong strategy can jeopardize the interests of the stakeholders and the company. As a result, the adoption of strategy by managers should be monitored. Meanwhile, corporate governance with two arms of non-commissioned managers and the audit committee as tools for monitoring the performance of managers and the overall performance of companies, is probably effective in adopting business strategy. Therefore, the purpose of this study is to provide new evidence about the relationship between the quality of the board of directors and the audit committee as two fundamental pillars of corporate governance, in relation to the aggressive business strategy of commercial units.
2- THEORETICAL FRAMEWORK
One of the variables influencing the policies and performance of companies is business strategy. Strategy includes a set of decision-making rules that direct the organization's overall behavior. These decision-making rules determine the organization's relationships with its external environment. In general, business strategy consists of integrated actions in search of competitive advantage. In the organizational literature, two major, different and complementary concepts are examined for the survival and progress of organizations, those two concepts are management and governance. In the concept of management, the main emphasis is on the methods of achieving organizational goals, while the concept of governance is a supervisory concept. The characteristics of the board of directors of companies refer to the mechanisms of corporate governance and the role of board members in monitoring the affairs of companies. Corporate governance is a system that not only enhances the relationship between different parties (shareholders, managers and investors of the company), but also ensures the availability of appropriate resources among competing users. In addition, it provides structures through which firm goals are formulated and ways to achieve goals as well as performance reviews. The purpose of creating an audit committee is to create a set of experts and specialists to monitor management activities on behalf of company owners.The audit committee is a sub-committee under the framework of corporate governance, in which the board of directors assigns some supervisory responsibilities to it. The board of directors and the audit committee are the main pillars of corporate governance and have the duty of fiduciary and protecting the interests of shareholders and supervise the implementation of the company's internal controls.
3- METHODOLOGY
The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using screening, 131 companies were selected as the research sample and were investigated in the 10-year period between 1390 and 1399.
4- RESULTS & DISCUSSION
The results of the research hypotheses test showed that in the first hypothesis, the quality of the board of directors has a direct effect on the aggressive business strategy of the companies. The results of the second hypothesis also showed that the quality of the audit committee has no effect on the aggressive business strategy of the companies.
5- CONCLUSIONS & SUGGESTIONS
Companies that want to progress and surpass their competitors in the market by choosing an aggressive strategy and using new operational plans and new technologies, actually accept a kind of risk and hazard that should be in the shadow of principled and accurate planning, so such companies They require strict internal controls that are the result of managers' careful supervision and strong and quality corporate governance, and the results obtained show that improving the quality of the board of directors can have a positive impact on choosing an aggressive business strategy.
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