راﺑﻄﻪ ﺑﯿﻦ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺳﺎزﻣﺎﻧﯽ و ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﺑﺎ ﻧﻘﺶ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ و ﺳﻮاد ﻣﺎﻟﯽ

Firm Risk Management and Firm Performance by the Role of Competitive Advantage and Financial Literacy

ﺗﺤﻮﻻت ﻋﻤﺪه در ﻣﺤﯿﻂ ﮐﺴﺐوﮐﺎر و ﺳﺮﻋﺖ ﺑﺎﻻي ﺗﻐﯿﯿﺮات ﻓﻨﺎوري، ﻣﺤﯿﻂ ﮐﺴﺐوﮐﺎر را ﺑﺴﯿﺎر ﭘﯿﭽﯿﺪه و ﻧﺎﻣﻄﻤﺌﻦ ﺳﺎﺧﺘﻪ اﺳﺖ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﯾﮑﯽ از راﻫﮑﺎرﻫﺎي ﺷﺮﮐﺖﻫﺎ ﺑﺮاي ﻣﻘﺎﺑﻠﻪ ﺑﺎ ﻧﺎاﻃﻤﯿﻨﺎﻧﯽ در ﻣﺤﯿﻂ ﮐﺴﺐوﮐﺎر اﺳﺖ ﮐﻪ ﻧﻘﺶ ﻣﺆﺛﺮي در ﺣﻔﻆ و ارﺗﻘﺎي ﮐﺎراﯾﯽ و اﺛﺮﺑﺨﺸﯽ و در ﻧﺘﯿﺠﻪ، ﺑﻬﺒﻮد ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ دارد ﻋﻼوه ﺑﺮ اﯾﻦ، ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﯾﮏ ﻋﺎﻣﻞ ﻣﻬﻢ در ﮐﻨﺘﺮل ﻫﺰﯾﻨﻪﻫﺎ و ﺗﻨﻮع ﻣﺤﺼﻮﻻت و در ﻧﺘﯿﺠﻪ، ﮐﺴﺐ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ اﺳﺖ ﮐﻪ ﻣﻨﺠﺮ ﺑﻪ ﺑﻬﺒﻮد ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﻣﯽﺷﻮد اﯾﻦ در ﺣﺎﻟﯽ اﺳﺖ ﮐﻪ وﺟﻮد ﻣﺪﯾﺮان داراي ﺗﺤﺼﯿﻼت ﻣﺎﻟﯽ( ﺳﻮاد ﻣﺎﻟﯽ ﻣﺪﯾﺮان در ﻓﺮآﯾﻨﺪ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ، ﮐﺴﺐ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ و دﺳﺖﯾﺎﺑﯽ ﺑﻪ ﻋﻤﻠﮑﺮد ﺑﻬﺘﺮ را ﺗﺴﻬﯿﻞ ﻣﯽﮐﻨﺪ ﺑﺎ ﭼﻨﯿﻦ روﯾﮑﺮدي، ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ ﺑﺎ ﻫﺪف ﺑﺮرﺳﯽ راﺑﻄﻪ ﺑﯿﻦ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺳﺎزﻣﺎﻧﯽ و ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﺑﺎ ﻧﻘﺶ ﻣﯿﺎﻧﺠﯽﮔﺮ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ و ﺗﻌﺪﯾﻞﮔﺮ ﺳﻮاد ﻣﺎﻟﯽ در واﺣﺪﻫﺎي ﺗﻮﻟﯿﺪي ﻣﺴﺘﻘﺮ در ﺷﻬﺮك ﺻﻨﻌﺘﯽ ﯾﺰد ﺑﻪ اﻧﺠﺎم رﺳﯿﺪه اﺳﺖ دادهﻫﺎ ﺑﺎ اﺳﺘﻔﺎده از ﭘﺮﺳﺸﻨﺎﻣﻪ ﺟﻤﻊآوري و ﺑﺎ اﺳﺘﻔﺎده از روش ﻣﺪﻟﺴﺎزي ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎري ﺗﺤﻠﯿﻞ ﮔﺮدﯾﺪه اﺳﺖ ﻧﺘﺎﯾﺞ ﺗﺤﻠﯿﻞ 220 ﭘﺮﺳﺸﻨﺎﻣﻪ ﺗﮑﻤﯿﻠﯽ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ راﺑﻄﻪ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ ﺑﺎ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﺑﻪ ﻟﺤﺎظ آﻣﺎري ﻣﻌﻨﯽدار ﻧﯿﺴﺖ، اﻣﺎ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ راﺑﻄﻪ ﻣﺜﺒﺖ و ﻣﻌﻨﯽداري ﺑﺎ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ و ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ دارد ﻫﻤﭽﻨﯿﻦ، راﺑﻄﻪ ﺳﻮاد ﻣﺎﻟﯽ ﺑﺎ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ ﻣﺜﺒﺖ و ﻣﻌﻨﯽدار اﺳﺖ ﻧﻘﺶ ﻣﯿﺎﻧﺠﯽﮔﺮ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ در راﺑﻄﻪ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺑﺎ ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ ﻣﻮرد ﺗﺄﯾﯿﺪ ﻗﺮار ﻧﻤﯽﮔﯿﺮد، اﻣﺎ ﻧﻘﺶ ﺗﻌﺪﯾﻞﮔﺮ ﺳﻮاد ﻣﺎﻟﯽ در راﺑﻄﻪ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺑﺎ ﻣﺰﯾﺖ رﻗﺎﺑﺘﯽ ﭘﺬﯾﺮﻓﺘﻪ ﻣﯽﺷﻮد.

Important changes in business environment and acceleration of technological change have made the business environment very complex and uncertain. Risk management is one of the solutions for companies to deal with uncertainty in the business environment, which has an effective role in maintaining and improving efficiency and effectiveness and, consequently, improving company performance. In addition, risk management is an important factor in controlling costs and diversification product and, consequently, achieving competitive advantage that leads to better performance. However, presence of financially educated managers (financial literacy of managers) in the risk management process facilitates achieving competitive advantage and better performance. The aim of this study is to investigate the relationship between enterprise risk management and company performance with mediating role of competitive advantage and moderating role of financial literacy in manufacturing firms of Yazd industrial town. Data were collected using questionnaire and analyzed by structural equation modeling. The results of 220 completed questionnaires show that the relationship between competitive advantage and company performance is not statistically significant, but risk management has a positive and significant relationship with competitive advantage and company performance. Also, the relationship between financial literacy and competitive advantage is positive and significant. The mediating role of competitive advantage in the relationship between risk management and company performance is not confirmed, but the moderating role of financial literacy in the relationship between risk management and competitive advantage is accepted.