Supply Chain Activities and Financial Performance: The Role of Top Management Support

سال انتشار: 1402
محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 8، شماره: 30
کد COI اختصاصی: JR_IJFMA-8-30_019
زبان مقاله: انگلیسی
تعداد مشاهده: 353

نویسندگان

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

چکیده

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.

کلیدواژه ها

Top management support, financial performance improvement, supply chain activities

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