عملکردمنابع انسانی- اجتماعیِ پایدار بر ارزش افزوده اقتصادی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران

2 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، بابلسر، ایران

3 استادیار گروه مدیریت، دانشکده علوم‌اداری و اقتصادی، دانشگاه اراک، اراک، ایران

10.22080/shrm.2026.29060.1751

چکیده

لزوم تلفیق استراتژی‌های پایداری انسانی و اجتماعی با اهداف اقتصادی بلندمدت، در دنیای امروز احساس می‌شود. این مطالعه سعی دارد ادبیات موجود این حوزه را با شواهدی از بازار بورس اوراق بهادار تهران و با تاکید بر نقش مؤلفه‌های غیرمالی در خلق ارزش افزوده، توسعه دهد. جهت نیل به این مهم، با هدف بررسی تأثیر عملکرد انسانی و اجتماعی پایدار بر ارزش افزوده اقتصادی، در 110 شرکت پذیرفته شده در بورس اوراق بهادار تهران برای سال‌های 1397 تا 1402 انجام شده است. داده‌ها از گزارش‌های مالی سالانه، صورت‌های مالی، و گزارش‌های مسئولیت اجتماعی و پایداری شرکتها استخراج شد. در این پژوهش عملکرد منابع انسانی با شاخص‌هایی مانند هزینههای آموزش کارکنان، سطح رفاه نیروی کار و بهره‌وری نیروی انسانی و عملکرد اجتماعی با معیارمسئولیت پذیری اجتماعی ارزیابی شد. ارزش افزوده اقتصادی نیز با استفاده از شاخص استاندارد محاسبه گردید. برای تحلیل داده‌ها از روش رگرسیون پنلی استفاده شده که نتایج حاصله نشان می‌دهد عملکرد اجتماعی تاثیر مثبت و معنادار، اما عملکرد منابع انسانی اثر بی‌معنا بر ارزش افزوده اقتصادی دارد. همچنین متغیرهای کنترلی مانند اندازه شرکت، اهرم مالی و بازدهی حقوق مالکانه روابط معناداری با متغیر وابسته را نشان می‌دهند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Performance of Sustainable Human-Social Resources on Economic Value Added

نویسندگان [English]

  • Yassaman Khalili 1
  • Mahdis Nikzad Ghadikolaei 2
  • Keramatollah Heydari Rostami 3
1 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
2 Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Science, University of Mazandaran, Babolsar, Iran.
3 Assistant professor, Management Department, Faculty of Administrative Sciences and Economics, Arak University, Arak, IRAN.
چکیده [English]

The need to integrate human and social sustainability strategies with long-term economic goals is felt in today's world. This study attempts to expand the existing literature in this field with evidence from the Tehran Stock Exchange market and emphasizing the role of non-financial components in creating added value. To achieve this, a study was conducted in 110 companies listed on the Tehran Stock Exchange for the years 2019 to 2024 with the aim of examining the impact of sustainable human and social performance on economic added value. Data were extracted from annual financial reports, financial statements, and corporate social responsibility and sustainability reports. In this study, human resource performance was evaluated with indicators such as employee training costs, workforce welfare level, and human resource productivity, and social performance was evaluated with the social responsibility criterion. Economic added value was also calculated using a standard index. The panel regression method was used to analyze the data, and the results showed that social performance has a positive and significant effect, but human resource performance has an insignificant effect on economic added value. Also, control variables such as company size, financial leverage, and return on equity show significant relationships with the dependent variable.

کلیدواژه‌ها [English]

  • Economic Value Added (EVA)
  • Corporate Sustainability
  • Human Resource Performance
  • Social Performance
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