Supply Chain Activities and Financial Performance: The Role of Top Management Support
سال انتشار: 1402
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 191
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شناسه ملی سند علمی:
JR_IJFMA-8-30_019
تاریخ نمایه سازی: 29 فروردین 1402
چکیده مقاله:
The purpose of this study was to investigate the impact of supply chain activities on firm financial performance with respect to the role of top management support. In this regard, the financial information of ۱۶۵ companies among the companies listed on the Tehran Stock Exchange was evaluated. Financial performance improvement is considered as a dependent variable, supply chain activities and top management support are considered as the main independent variables and the financial structure and firm size are considered as control variables. In order to measure the variables of supply chain activities and top management support, a survey has been used for these companies’ managers. After performing diagnostic tests, structural equation pattern and composite regression have been used to determine the relationship between variables. Data analysis showed that supply chain activities in all three dimensions of suppliers, Intra-organizational and customers lead to improved financial performance with measures of sales return, return on investment and return on equity. Additional analysis confirmed the moderating role of top management support.
نویسندگان
Jaber Ghanbari
Ph.D. candidate, Department of Accounting, Faculty of Management and Accounting, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran.
Ebrahim Abbasi
Professor, Department of management , faculty of social sciences and economics , Alzahra University, Tehran, Iran
Hosein Didehkhani
Assistant Professor, Department of Industrial Engineering, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran
Majid ashrafi
Assistant Professor, Department of Accounting, Aliabad Katoul branch, Islamic Azad University, Aliabad Katoul, Iran
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