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بررسی نقش خودگزینی و درونزایی بر رابطه بین هزینه یابی بر مبنای فعالیت و عملکرد شرکت های پذیرفته شده در بورس اوراق بهادار تهران | ||
حسابداری مدیریت | ||
دوره 13، شماره 45، تیر 1399، صفحه 107-129 اصل مقاله (1.1 M) | ||
نویسندگان | ||
سینا خردیار1؛ سیدمظفر میربرگ کار2؛ مسعود اسدی3؛ شعبان محمدی4 | ||
1استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران. | ||
2استادیار اقتصاد،گروه مدیریت بازرگانی واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران. | ||
3دانشجوی دکتری مهندسی مالی، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران. | ||
4کارشناسی ارشد حسابداری، دانشکده شهید رجایی، دانشگاه فنی و حرفه ای استان خراسان، ایران. | ||
چکیده | ||
این پژوهش رابطه بین اتخاذ هزینه یابی بر مبنای فعالیت و عملکرد را بررسی می کند. همچنین به ارزیابی گرایش انتخاب (خودگزینی) و ماهیت درون زایی ارتباط آنها می پردازد. از مدل هکمن برای ارزیابی گرایش انتخاب نمونه و رویکرد ولدریج2SLS-IV، برای بررسی درونزایی استفاده شد. از بین شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی سال های 1392 تا 1396 به صورت تصادفی برای230 شرکت پرسش نامه ارسال شد، 198 شرکت از آنها در نظرسنجی شرکت کردند (میزان پاسخ 86 درصد). پس از پردازش های اولیه، 170 داده بعنوان نمونه برای تجزیه و تحلیل باقی ماند.نتایج نشان داد که پس از کنترل گرایش انتخاب نمونه و درونزایی، ضریب هزینه یابی بر مبنای فعالیت در روش هکمن و هزینه یابی بر مبنای فعالیت در روش 2SLS-IV در مقایسه با ضریب هزینه یابی بر مبنای فعالیت در روش حداقل مربعات معمولی به طور قابل توجهی بالاتر می شود. علاوه بر این، هر دو نسبت معکوس میلز، تحت آزمونF مدل هکمن و هاسمن ، تحت روش ولدریج2SLS، مثبت و معنادار هستند که حضور هر دو گرایش انتخاب نمونه و درونزایی را تایید می کند. به طور کلی، کنترل گرایش انتخاب نمونه و درونزایی در درستی ارزیابی اهمیت ارتباط عملکرد هزینه یابی بر مبنای فعالیت ضروری می باشد. | ||
کلیدواژهها | ||
هزینه یابی بر مبنای فعالیت؛ خودگزینی؛ درونزایی؛ عملکرد | ||
مراجع | ||
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