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شبیه سازی هزینه های نمایندگی در رابطه مدیر- مالک با استفاده از رویکرد پویایی شناسی سیستمی: مورد مطالعه پتروشیمی شیراز | ||
پژوهش های تجربی حسابداری | ||
مقاله 5، دوره 10، شماره 4 - شماره پیاپی 38، دی 1399، صفحه 113-149 اصل مقاله (3.05 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2018.21644.2148 | ||
نویسندگان | ||
محمد حسین ستایش1؛ علی غیوری مقدم* 2 | ||
1ستاد بخش حسابداری دانشگاه شیراز، شیراز، ایران | ||
2استادیار گروه حسابداری دانشکده کسب و کار و اقتصاد دانشگاه خلیج فارس، بوشهر، ایران، | ||
چکیده | ||
هدف این پژوهش ارائه مدل هزینه های نمایندگی و شبیهسازی این هزینهها برای شرکت پتروشیمی شیراز در یک دوره 100 ماهه است. به منظور تدوین مدل هزینههای نمایندگی، ابتدا با روش شناخت تاریخی در چارچوب مطالعات کتابخانه ای، به استخراج متغیرها، مکانیسم ها و روابط موجود بین آنها پرداخته شد. سپس با استفاده از نرمافزار ونسیم دیاساس مدل کلی و کاربردی در خصوص شبیهسازی هزینه های نمایندگی مدیر- مالک برای شرکت پتروشیمی شیراز ارائه و اجرا گردید. با اجرای مدل تدوین شده، مشخص گردید که هزینه های نمایندگی شرکت مورد بررسی در طی 100 ماه پیوسته افزایش خواهد یافت. لذا، جهت کاهش هزینهها، سیاستهای متعددی وضع گردید. این سیاستها عبارتند از: اعطای مالکیت سهام (به عنوان پاداش) به مدیر، افزایش بدهی و کارایی هیئتمدیره. نتایج نشان داد که هر یک از سیاستهای مذکور به تنهایی و به صورت ترکیبی میتواند به صورت قابل توجهی هزینه های نمایندگی را کاهش دهند. معرفی نگرش سیستمی در پژوهشهای حوزه حسابداری به طور ویژه هزینه های نمایندگی مدیر-مالک نوآوری این پژوهش است. | ||
کلیدواژهها | ||
هزینه های نمایندگی مدیر- مالک؛ پویایی های سیستمی؛ شبیه سازی | ||
عنوان مقاله [English] | ||
Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals | ||
نویسندگان [English] | ||
Mohammad Hussein Setayesh1؛ ali ghayouri moghaddam2 | ||
1Professor of accounting, Shiraz university, Shiraz, Iran | ||
2Assistant Professor of Accounting, Khalij University, Business and Economics department, Boshehr, Iran | ||
چکیده [English] | ||
The purpose of this study is presentation of an agency cost model and simulation of these costs for Shiraz Petrochemical Company in a 100-month period. In order to develop an agency cost model, firstly, using the historical recognition method in the framework of library studies, we extract the variables, mechanisms and relations existing between them. Then, a general and practical model is presented to simulate the agency costs of manager-owner for Shiraz Petrochemical Company using the software Vensim DSS. With the implementation of the developed model, it is found that the company's agency costs would increase over a period of 100 months. Therefore, several policies are introduced to reduce costs. These policies include the manager’s ownership of the stock (as a bonus) , an increase in the debt and the board efficiency. The results show that each of these policies, alone and in combination, can significantly reduce the agency costs. Introducing a systemic attitude in the field of accounting research, specifically the agency costs of manager-owner is innovation in this research. | ||
کلیدواژهها [English] | ||
Manager-Owner Agency Costs, System Dynamics, Simulation | ||
مراجع | ||
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