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نظریه اتصال سست ، متنوع‌سازی درآمد ها و پایداری مالی در آموزش عالی | ||
| حسابداری دولتی | ||
| مقاله 10، دوره 11، شماره 1 - شماره پیاپی 21، آبان 1403، صفحه 167-188 اصل مقاله (1.07 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2025.72588.1762 | ||
| نویسندگان | ||
| سینا شهیدی1؛ محسن امینی خوزانی* 2؛ اعظم سروی3؛ میثم عرب زاده4؛ مریم عطاراسدی5 | ||
| 1گروه حسابداری، واحد کاشان، دانشگاه آزاد اسلامی، کاشان، ایران. | ||
| 2استادیارگروه مهندسی مالی، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران. | ||
| 3استادیار گروه حسابداری، واحد گلپایگان، دانشگاه آزاد اسلامی، گلپایگان، ایران | ||
| 4دانشیار،گروه حسابداری ،واحد کاشان ، دانشگاه آزاد اسلامی،کاشان، ایران. | ||
| 5استادیارگروه حسابداری ،واحد قزوین ، دانشگاه آزاد اسلامی،قزوین، ایران. | ||
| چکیده | ||
| موضوع و هدف مقاله: پژوهش حاضر به پایداری مالی در آموزش عالی برمبنای نظریه اتصال سست و تنوع درآمدی با محوریت دانشگاه آزاد اسلامی پرداخته‌است. پایداری مالی دانشگاه آزاد اسلامی بدلیل استقلال از بودجه عمومی کشور و داشتن سهم چهل درصدی در آموزش عالی دارای اهمیت بسزایی است. منطق‌های دوگانه آکادمیک و پایداری مالی از طریق اتصال سست می‌توانند برای ایجاد واحدهای دانشگاهی انعطاف‌پذیر، روابط شبکه‌ای و تفکر راهبردی مورد استفاده قرار‌گیرند. روش پژوهش: پژوهش به شیوه مدلسازی معادلات ساختاری به تحلیل روابط بین اتصال سست، راهیردهای تنوع درآمدی و پایداری مالی پرداخته است. داده‌ها از جامعه آماری دانشگاه آزاد اسلامی و از طریق پرسشنامه جمع آوری شده است. یافته های پژوهش: نتایج نشان داد ساختار اتصال سست بر پایداری مالی دانشگاه موثر است و این ساختار ازطریق تاثیر معنادار بر متنوع‌سازی درآمدها به مولفه‌های پایداری مالی کمک می‌کند. نتیجه گیری، اصالت و افزوده آن به دانش: با توجه به نتایج پژوهش، حاکمیت درساختارهای دانشگاه آزاد اسلامی که از اتصال سست و ایجاد همزیستی بین منطق‌های آموزشی و منطق پایداری مالی بهره می‌برند می‌تواند با بهره‌گیری از تغییرات از یک محیط ثابت به متنوع، تغییر ساختار از روند بوروکراتیک به انعطاف‌پذیر و تغییرات سبک مدیریتی از اختیارات به فرایندهای اشتراکی، به ایجاد منابع متنوع و در نتیجه پایداری مالی کمک کند. این پژوهش ازطریق ارزیابی ساختار اتصالات سازمانی برمبنای ابعاد اتصال سست از جنبه های پاسخگویی و تمایز ، ضمن توسعه مفاهیم نظریه اتصال سست، با ارائه مدل عملیاتی نوین، به پایداری مالی در نظام آموزش عالی کمک می‌کند. | ||
| کلیدواژه‌ها | ||
| آموزش عالی؛ اتصال سست؛ پایداری مالی؛ تنوع درآمد | ||
| عنوان مقاله [English] | ||
| Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education | ||
| نویسندگان [English] | ||
| Sina Shahidi1؛ Mohsen Amini Khouzani2؛ Azam Sarvi3؛ Meysam Arabzadeh4؛ Maryam Atarasadi5 | ||
| 1Ph.D. Student in Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran. | ||
| 2Assistant Prof, Department of Financial Engineering, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran. | ||
| 3Assistant Prof. Department of Accounting, Golpayegan Branch, Islamic Azad University, Golpayegan, Iran | ||
| 4Associate Prof, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran | ||
| 5Assistant Prof, Department of Accounting, Qazvin Branch, Islamic Azad University Qazvin, Iran | ||
| چکیده [English] | ||
| Subject and Purpose:The current research deals with financial sustainability in higher education based on loose coupling theory and revenue diversity, focusing on Islamic Azad University. financial sustainability of Islamic Azad University is very important due to its independence from general budget of country and having a forty percent share in higher education. Dual regions of academic and financial sustainability through loose coupling can be used to create flexible academic units, network relationships and strategic thinking. Research Method: The research has analyzed the relationships between loose coupling, revenue diversity and financial sustainability by means of structural equation modeling. The data was collected from the statistical community of Islamic Azad University through a questionnaire. Research Findings: The results showed that structure of loose coupling is effective on university financial sustainability and this structure contributes to components of financial sustainability through a significant impact on revenue diversification . Conclusion, Originality and its Contribution to the Knowledge: According to research results governance in structures of Islamic Azad University, which benefit from loose coupling and creation of symbiosis between logic of education and the logic of financial sustainability, can take advantage of changes from a fixed environment to a diverse one, changing the structure from a bureaucratic process to a flexible one and Management style changes from authority to collaborative processes, lead to reducing dependence on specific resources and help to create diverse resources and as a result financial sustainability. This research contributes to financial sustainability in higher education system presenting a new operational model. | ||
| کلیدواژه‌ها [English] | ||
| Financial Sustainability, Higher Education, Loose Coupling, Revenue Diversity | ||
| مراجع | ||
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