بررسی رابطه خودشیفتگی مدیران با ارزش افزوده شرکت و پاداش مدیران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، دانشگاه بین المللی امام رضا(ع)، مشهد، ایران

2 دانشیار دانشگاه بین المللی امام رضا(ع)، مشهد، ایران

10.22080/shrm.2026.29173.1760

چکیده

مقدمه: طبق تحقیقات نظری و تجربی، ویژگی خودشیفتگی ‌با ‌شاخصه‌های رفتاری نظیر خودخواهی، نیاز دائم به توجه و تحسین دیگران، توقعات غیر منطقی از دیگران، سوء استفاده از دیگران برای رسیدن به خواسته های خود، عدم توجه به احساسات دیگران، تسلط ‌بر ‌فرایندهای‌تصمیم‌گیری و عدم‌ تمایل به دریافت بازخورد ‌از‌ سوی ‌دیگران، رفتار متکبرانه و پاداش‌طلبی افراطی همراه است. این شاخصه‌ها می‌تواند بر عملکرد و ارزش افزوده شرکت تاثیرگذار باشد.
هدف: هدف از انجام پژوهش حاضر، بررسی رابطه بین خودشیفتگی مدیران با ارزش افزوده شرکت و پاداش مدیران می باشد.
روش: این پژوهش از نظر هدف، کاربردی است و از نظر روش پژوهش، توصیفی - همبستگی می باشد. جامعه آماری این پژوهش شرکت های پذیرفته شده در بورس اورق بهادار تهران در دوره زمانی 1395 الی 1402 می باشد.
یافته‌ها: نتایج حاصل از بررسی 134 شرکت با بهره گیری از رگرسیون چندمتغیره نشان می‌دهدکه بین خودشیفتگی مدیران و ارزش افزوده رابطه معکوس و معناداری وجود دارد. همچنین یافته ها حاکی از آن است که رابطه معکوس و معناداری بین خودشیفتگی مدیران و برخی از اجزای ارزش افزوده نظیر هزینه حقوق کارکنان ، هزینه بهره و هزینه استهلاک وجود دارد. با این حال ارتباط معناداری بین خودشیفتگی مدیران با تعدادی دیگر از اجزای ارزش افزوده شامل سود انباشته ، سود تقسیمی و مالیات بر درامد مشاهده نشد. بعلاوه نتایج نشان می‌دهد بین خودشیفتگی مدیران و پاداش آنها رابطه مستقیم و معناداری وجود دارد.
نتیجه‌گیری: نتایج این تحقیق می‌تواند به تصمیم‌گیران در انتخاب مدیران و طراحی استراتژی‌های توسعه کمک شایانی نماید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The relationship between managers' narcissism and company value added and managers' compensation

نویسندگان [English]

  • Nazanin Kadkhoda 1
  • ameneh bazrafshan 2
1 Master of Accounting Student, Imam Reza International University, Mashhad, Iran
2 Associate Professor, Imam Reza International University, Mashhad, Iran
چکیده [English]

Introduction: According to theoretical and empirical research, the characteristic of narcissism is associated with behavioral characteristics such as selfishness, constant need for attention and admiration from others, unreasonable expectations from others, abusing others to achieve one's desires, disregard for others' feelings, dominance over decision-making processes and unwillingness to receive feedback from others, arrogant behavior, and excessive reward seeking. These characteristics can affect the performance and added value of the company.
Objective: The purpose of study is to examine the relationship between managers' narcissism with the added value of the company and managers' rewards.
Method: This study is applied in terms of purpose and descriptive-correlational in terms of research method. The statistical population of this study is companies listed on the Tehran Stock Exchange in the period 2016-2023.
Findings: The results of a study of 134 companies using multivariate regression show that there is an inverse and significant relationship between managers' narcissism and value added. The findings also indicate that there is an inverse and significant relationship between managers' narcissism and some components of value added such as employee salary costs, interest costs and depreciation costs. However, no significant relationship was observed between managers' narcissism and a number of other components of value added including retained earnings, dividends and income tax. In addition, the results show that there is a direct and significant relationship between managers' narcissism and their compensation.
Conclusion: The results of this study can be of great help to decision makers in selecting managers and designing development strategies.

کلیدواژه‌ها [English]

  • Managers' narcissism
  • managers' compensation
  • value added
  • Operating expenses
  • dividends
 
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