نوع مقاله : مقاله پژوهشی
نویسندگان
1 نویسنده مسئول: دانش‌آموخته کارشناسی ارشد حسابداری، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، ایران
2 استادیار گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه مازندران، مازندران، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
This study is intended to investigate the effect of knowledge-based strategies on value creation and sustainability through a comparative approach between traditional and non-traditional industries. The previous researches have demonstrated that, right now, the source of economic value is not limited to the production of superior products; rather, possessing intellectual capital is regarded as an advantage. Intellectual capital can be introduced as knowledge, experience, organizational technology, customer relations and professional skills, which create a competitive advantage of the company in the capital market and can affect the values of the company. The required data of this study were collected by employing a statistical sample of 78 companies from those which were listed on Tehran Stock Exchange in 1391 to 1395. For the testing of research hypotheses, the comparison test of the average of the two communities and the multivariate regression model with fixed effects were employed. The results indicated that there was a significant difference between the value added ratio of intellectual capital in traditional and non-traditional industries. The results also showed that there was a significant difference between traditional and non-traditional industries in terms of sustainability strategy. Other results of testing hypotheses demonstrated that the effect of each of the investment variables on human resource, operating profit and manpower productivity, there was a significant difference between traditional and non-traditional industries in terms of value creation efficiency.
کلیدواژه‌ها [English]
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