Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Human resource management, organizational innovation and the moderating role of managers' financial knowledge

Document Type : Original Article

Authors
1 Department of Accounting, Faculty of Humanities, Islamic Azad University, Bandar Abbas, Iran
2 Assistant Professor of Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Abstract
Today, in most companies, special attention is paid to human resources, so that people, as one of the active forces in determining the company's goals, can be creative and innovative and can direct the company's goals in other directions that benefit the company, and in this Rasta also gets help from the financial knowledge of managers. Human resource management is one of the topics that are invested in and it makes it affect the decisions of the company and plays a role in the final performance of the company in consideration of other required processes; Therefore, this study was conducted with the aim of determining the effect of human resource management on organizational innovation with the moderating role of managers' financial knowledge. The research method is descriptive-survey and applied, and qualitative variables are used which are quantified by coding. The research data was collected cross-sectionally and in the first half of 2024, through a questionnaire distributed among the sample members and in a certain period of time. The statistical population includes different companies in the south of Iran and the statistical sample includes all managers active in the company in the number of 118 people selected using the Morgan table method. The results of the research indicate that human resource management has a positive and significant effect on organizational innovation in different companies in southern Iran with the moderating role of managers' financial knowledge. Therefore, the use of these hypotheses can be effective in the decisions of the managers and shareholders of the company regarding the long-term goals of the company, creating competition between similar companies, customer satisfaction and attraction, etc. and also increase the activity of the companies.
Keywords

Subjects