بررسی تطبیقی تاثیر معیارهای عملکرد مالی بر تصمیم گیری مدیران بانکها (دولتی و غیردولتی) با استفاده از تکنیک تحلیل سلسله مراتبی (AHP)
الموضوعات :رسول برادران 1 , فرهاد نژاد ایرانی 2 , ماهرخ لطف اللهی حقی 3
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
الکلمات المفتاحية: نسبتهای مالی, معیارهای عملکرد, تصمیم گیری, بانکها,
ملخص المقالة :
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.
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Al-Saati, T. (1999). Decision Making for Managers. Translated by: A. Asghar Tofiq, Tehran: Industrial Management Organization Press, (In Persian).
Amini Foskhodi, A. (2006). Evaluation of Decision Making Units Using Group Fuzzy Prioritization Planning Model. Research journal of Isfahan University (Humanities), 20, 211-230, (In Persian).
Athanassopoulos, A. D. (1997). “Service Quality and Operating Efficiency Synergies for Management Control in the Provision of Financial. Services: Evidence from Greek Bank Branches”, European Journal of Operational research, 98,pp 301-314
Athanassopoulos. A. D. and Ballantine, J. A. (1995). “Ratio and Frontier Analysis for Assessing Corporate performance: Evidence from Grocery industry in the UK”, Journal of the operational Research Society, 46,pp 427-440
Berg, A. (1991). “Technical Efficiency in Norwegian Banks: a Non Parametric Approach to Efficiency measurement”, Journal of Production Analysis,2,pp127-142
Berger, A. N., Humphrey, D. B., (1992). measurement and Efficiency Issus in commercial Banking. Second Edition, Chicago:University of Chicago Press.
Chandra, p. (2001). Financial management accounting.Fourth Edition,New York:McGraw Hill.
Fucuyama, H. (1993). Technical and Scale Efficiency of Japanese Commerical Banks: A Non Parametric Approach.Appl.Econ.25,pp 1101-1112.
Ghodsipour, H. (2000). AHP Hierarchy Process Analysis Process. Tehran, Amir Kabir University Publication, (In Persian).
Halkos, George E. and Dimitrios S. Salamouris. (2004). Efficiency Measurement of the Greek Commercial Bank with the Use of Financial Ratios: a DEA Approach. Management Accounting Research. 15(2).pp201-224
Helfert, E. A. (2001). Financial Statement Analysis: Tool and Technigues:A Guid for managers. Tenth Edition, New York: McGraw Hill.
Islam Bidgoli, Gh., & Kashanipour, M. (2004). Comparison and Evaluation of Methods for Measuring the Efficiency of Bank Branches and Providing a Suitable Model. Journal of Accounting and Auditing Reviews, 38, 3-27, (In Persian).
Khodadad Hosseini, S. H., Fathi, S., & Elahi, Sh. (2006). Designing the Influence of Information Technology Influence on Financial Performance Measures by Meta-analysis. Journal of Accounting and Auditing Reviews, 38, 46-61, (In Persian).
Khosh Tinat, M., & Roohnia, M. (2005). The Effect of Color Charts on the Presentation of Complex Financial Data for a Variety of Financial Decisions. Journal of Accounting Studies, 11, (In Persian).
Lev, B. (1974). Financial Statement Analysis:A New Approach. Englewood Cliffs, New Jersey: Prentice Hall, Inc.
Naderi Karaj, M., & Sadeghi, H. (2003). Reviewing the Effectiveness of Useless Banking in Different Countries. Journal of Economic Research, 9 & 10, 42-55, (In Persian).
Ramezani, A. R. (2007). The Effect of Accounting Information on Decision Making by Bank Managers (A Case Study of Managers of Banks in East Azarbaijan Province, Zanjan and Ardebil). Journal of the School of Administrative Sciences and Economics, 1, (In Persian).
Saqeb Tehrani, M., & Tadayyon, Sh. (2005). Information Technology Management. Tehran: Mehrban Publishing, (In Persian).
Simon, Herbert A.(1986). "Rationality in Psychology and Economics", Journal of Business, Oct, Pp. 209-224.
Worthington, Andrew. C. (1998). “The Application of Mathematical Programming Techniques to Financial Statement Analysis: Australian Gold Production and Exploration”, Australian Journal of Management, 23(1),pp 97-113.
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Abbas Nejad, A. A. (2001). Financial Evaluation of Companies Accepted in Tehran Stock Exchange Based on the Analytical Hierarchy Process. Master's Thesis, Imam Sadegh Tehran: University, (In Persian).
Ali Zad Saneh, N. (1999). Evaluation of the Efficiency of the Banking System Using Methodology of Data Envelopment Analysis of Branches of Bank Saderat Iran. Master's Thesis, Tehran: Alzahra University, (In Persian).
Al-Saati, T. (1999). Decision Making for Managers. Translated by: A. Asghar Tofiq, Tehran: Industrial Management Organization Press, (In Persian).
Amini Foskhodi, A. (2006). Evaluation of Decision Making Units Using Group Fuzzy Prioritization Planning Model. Research journal of Isfahan University (Humanities), 20, 211-230, (In Persian).
Athanassopoulos, A. D. (1997). “Service Quality and Operating Efficiency Synergies for Management Control in the Provision of Financial. Services: Evidence from Greek Bank Branches”, European Journal of Operational research, 98,pp 301-314
Athanassopoulos. A. D. and Ballantine, J. A. (1995). “Ratio and Frontier Analysis for Assessing Corporate performance: Evidence from Grocery industry in the UK”, Journal of the operational Research Society, 46,pp 427-440
Berg, A. (1991). “Technical Efficiency in Norwegian Banks: a Non Parametric Approach to Efficiency measurement”, Journal of Production Analysis,2,pp127-142
Berger, A. N., Humphrey, D. B., (1992). measurement and Efficiency Issus in commercial Banking. Second Edition, Chicago:University of Chicago Press.
Chandra, p. (2001). Financial management accounting.Fourth Edition,New York:McGraw Hill.
Fucuyama, H. (1993). Technical and Scale Efficiency of Japanese Commerical Banks: A Non Parametric Approach.Appl.Econ.25,pp 1101-1112.
Ghodsipour, H. (2000). AHP Hierarchy Process Analysis Process. Tehran, Amir Kabir University Publication, (In Persian).
Halkos, George E. and Dimitrios S. Salamouris. (2004). Efficiency Measurement of the Greek Commercial Bank with the Use of Financial Ratios: a DEA Approach. Management Accounting Research. 15(2).pp201-224
Helfert, E. A. (2001). Financial Statement Analysis: Tool and Technigues:A Guid for managers. Tenth Edition, New York: McGraw Hill.
Islam Bidgoli, Gh., & Kashanipour, M. (2004). Comparison and Evaluation of Methods for Measuring the Efficiency of Bank Branches and Providing a Suitable Model. Journal of Accounting and Auditing Reviews, 38, 3-27, (In Persian).
Khodadad Hosseini, S. H., Fathi, S., & Elahi, Sh. (2006). Designing the Influence of Information Technology Influence on Financial Performance Measures by Meta-analysis. Journal of Accounting and Auditing Reviews, 38, 46-61, (In Persian).
Khosh Tinat, M., & Roohnia, M. (2005). The Effect of Color Charts on the Presentation of Complex Financial Data for a Variety of Financial Decisions. Journal of Accounting Studies, 11, (In Persian).
Lev, B. (1974). Financial Statement Analysis:A New Approach. Englewood Cliffs, New Jersey: Prentice Hall, Inc.
Naderi Karaj, M., & Sadeghi, H. (2003). Reviewing the Effectiveness of Useless Banking in Different Countries. Journal of Economic Research, 9 & 10, 42-55, (In Persian).
Ramezani, A. R. (2007). The Effect of Accounting Information on Decision Making by Bank Managers (A Case Study of Managers of Banks in East Azarbaijan Province, Zanjan and Ardebil). Journal of the School of Administrative Sciences and Economics, 1, (In Persian).
Saqeb Tehrani, M., & Tadayyon, Sh. (2005). Information Technology Management. Tehran: Mehrban Publishing, (In Persian).
Simon, Herbert A.(1986). "Rationality in Psychology and Economics", Journal of Business, Oct, Pp. 209-224.
Worthington, Andrew. C. (1998). “The Application of Mathematical Programming Techniques to Financial Statement Analysis: Australian Gold Production and Exploration”, Australian Journal of Management, 23(1),pp 97-113.
