شناسایی مؤلفههای مدیریت ریسک سازمان مبتنی بر تئوری محدودیتها
کلمات کلیدی:
مدیریت ریسک سازمان, تئوری محدودیتها, تصمیمگیری راهبردی, تمرکز منابع, پایداری سازمانیچکیده
هدف: هدف این پژوهش، شناسایی و تبیین ابعاد و مؤلفههای مدیریت ریسک سازمان با رویکرد تئوری محدودیتها از منظر خبرگان حرفهای و دانشگاهی است. روششناسی: این پژوهش از نظر هدف کاربردی و از نظر روش کیفی با رویکرد دادهبنیاد انجام شد. جامعه پژوهش شامل خبرگان دانشگاهی حوزه مالی، مدیران ارشد، معاونان مالی و شرکای مؤسسات حسابرسی بود که بهصورت هدفمند و با روش گلولهبرفی انتخاب شدند. دادهها از طریق مصاحبههای نیمهساختارمند گردآوری و با استفاده از کدگذاری باز، محوری و انتخابی تحلیل گردید. یافتهها: یافتهها نشان داد مدیریت ریسک سازمان مبتنی بر تئوری محدودیتها در قالب شش بعد اصلی شامل شرایط علی، مقوله محوری، عوامل بازدارنده، بستر پدیده، راهبردها و پیامدها تبیین میشود که تمرکز منابع بر محدودیتهای کلیدی، همافزایی سازمانی و واقعبینی مدیریتی نقش محوری در اثربخشی آن ایفا میکنند. نتیجهگیری: نتایج حاکی از آن است که بهکارگیری منطق تئوری محدودیتها میتواند موجب ارتقای کیفیت تصمیمگیری، افزایش قدرت پیشبینی، خلق ارزش پایدار و انسجام سازمانی شود و چارچوبی اثربخش برای مدیریت ریسک در محیطهای پیچیده و ناپایدار فراهم آورد.
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حق نشر 2025 Hosein Karimkhani, Mohammad Esmaeil Molaei, Shohreh Yazdani (Author)

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