Assessing the impact of investment in information technology on financial performance and productivity of active companies in Tehran Stock Exchange

سال انتشار: 1399
محل انتشار: چهارمین کنفرانس ملی پژوهش در حسابداری و مدیریت
کد COI اختصاصی: MANAGECONF04_138
زبان مقاله: انگلیسی
تعداد مشاهده: 415

نویسندگان

Department of Management, American liberty University

چکیده

Background and purpose: Due to the extent of activities of companies at national and international level and the difficult competitive conditions in the markets, the use of new information technologies can have competitive advantages for them, these technologies can lead to competitive advantage, maintaining market position, accelerating compliance with the environment, reducing costs and improving corporate profitability. Therefore, the aim of this study was to evaluate the effect of investment in information technology on financial performance and productivity of active companies in Tehran Stock Exchange. Methods: This research is a quasi-experimental research and because of the historical information of companies used to analyse hypotheses, therefore, it is classified in quasi-experimental research group, which is used to assess therelationship between variables and the significance of the estimated models of regression analysis. The statistical population of the research, the listed companies in Tehran Stock Exchange and the time zone of the research were 2011-2016. In this study, the sampling method was used to determine the sample size and the number of 94 companies was selected. Then the collected data were analysed using SPSS software. Results: Results of the analysis of the results showed that there was no significant relationship between the rate of return of assets and investment in it, but there was a significant relationship between the rate of return of equity and investment in information technology. The other results also showed the relationship between employees productivity rate and investment in information technology

کلیدواژه ها

innovation – Decision-making – Organizational structure – competitive advantage – cost reduction

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