بررسی تطبیقی تاثیر معیارهای عملکرد مالی بر تصمیم گیری مدیران بانکها (دولتی و غیردولتی) با استفاده از تکنیک تحلیل سلسله مراتبی (AHP)

نوع مقاله : علمی پژوهشی

نویسندگان

1 استادیار گروه حسابداری،واحد تبریز،دانشگاه آزاد اسلامی،تبریز،ایران

2 استادیار دانشگاه آزاد اسلامی واحد بناب

3 کارشناس ارشد مدیریت دولتی گرایش مالی

چکیده

مدیران وکارشناسان اعتباردهی بانکها دو گروهی هستند که اطلاعات مربوط به عملکرد مالی برای آنها اهمیت ویژه ای دارد. در این راستا،آنها با در نظر گرفتن اطلاعاتی همچون نسبتهای مالی، موقعیت شرکت را ارزیابی و بر اساس آن تصمیم مناسب را اتخاذ می کنند. ابتدا در این پژوهش با بررسی نظر خبرگان و کارشناسان مالی بانکها و با ازاستفاده از فرایند تکنیک تحلیل سلسله مراتبی وزن و اهمیت معیارهای عملکرد مالی مختلف در مقایسه با هم استخراج شد، سپس با اولویت بندی نسبتها و در نظر گرفتن چهار گروه اصلی آنها برای هر گروه از بانکهای دولتی و غیردولتی نرخ ناسازگاری محاسبه گردید. این تحقیق در صدد تبیین تفاوت بین معیارهای اصلی مربوط به عملکرد مالی در بین بانکهای دولتی و غیردولتی استانهای آذربایجان غربی و شرقی بوده و همچنین به تبیین وجود تفاوت معنی دار بین معیارهای اصلی عملکرد مالی از جمله نقدینگی، فعالیت یا کارائی، سرمایه گذاری و سودآوری می پردازد. با استفاده از روشهای آماری تحلیل واریانس دو طرفه درون آزمودنی این نتیجه حاصل گردید که بین میزان تاثیر معیارهای عملکرد مالی بر تصمیم گیری مدیران بانکهای دولتی و غیردولتی استانهای آذربایجان غربی و شرقی تفاوت معنی داری وجود ندارد.در ادامه با استفاده از آزمون آماری  T-testاین نتیجه حاصل شد که بین میزان تاثیر زیر معیارهای عملکرد مالی از جمله نقدینگی ،فعالیت یا کارائی ، سرمایه گذاری و سودآوری بر تصمیم گیری مدیران بانکهای دولتی و غیردولتی استانهای آذربایجان غربی و شرقی تفاوت معنی داری وجود ندارد.

کلیدواژه‌ها


عنوان مقاله [English]

The Comparative Investigation of Financial Ratio Effects on Decision-making of Bank Managers (Governmental and Private) by the Use of Analytical Hierarchy Process (AHP) Technique

نویسندگان [English]

  • Rasoul Baradaran Hassanzadeh 1
  • Farhad Nejhad Irani 2
  • Mahrokh Lotfollahi Haggi 3
1 Assistant Professor, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 Assistant Professor of Islamic Azad University, Bonab Branch
3 Master's degree in financial management
چکیده [English]

The managers and the experts who give credit to the customers are the two groups for whom the financial information relavent to performance is so important. Accordingly, they consider some information like financial ratios to investigate the status of the company on the basis of which they make the appropriate decision. Analyzing the financial ratios has been done since a long time ago. In this study, at first, the importance of the different financial performance criteria was investigated by considering the ideas of the bank experts and by using the technique of AHP. After that, the ratios were put in order of priority and the four main groups were considered in order to get the ideas of the experts and the managers ofthebanks(public and private),therateofincompatibilitywas computed.It is clear that ordering in priority could be used as a suitable guide for the experts and the managers of both private and public banks, according to which they can consider the financial ratios to give credit to their customers and compare it with the ranking technique of horizontal ordering. This study was done to find the difference between the main changes of financial performance, and tried to find a sound relationship between liquidity, efficiency, investment, and profitability among the public and private banks. By using the statistical ways of computing the analysis of variance tow-way within-subjects (ANOVA), it was found that there is no difference between the general financial operations and the decision of the managers of the private and public banks of the two provinces; West Azerbaijan and East Azerbaijan. Then,By using the T-test  it was found that there is no difference between the sub financial operations (such as liquidity, profitability, efficiency and investment) that may affect the decision making process of the bank managers of the private and public banks of the two provinces;West Azerbaijan and East Azerbaijan.

کلیدواژه‌ها [English]

  • Performance Criteria
  • Financial ratios
  • decision making
  • Banks
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