نوع مقاله : مقاله پژوهشی
نویسندگان
1 دکتری حسابداری
2 کارشناس ارشد حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This paper aims to examine the relationship between the level of innovation of Defense companies and their economic efficiency. 22 companies were selected from the active companies in Defense sector, and their information from the years 2014 and 2015 were captured. The level of innovation of each company was evaluated based on the key criterias of leadership and innovation strategy, management of innovation resource, the level of consciousness in identifying innovative ideas, managing innovation research and development, managing innovation network and learning process, commercialization and exploitation of innovation and financial results, human and the social resources of innovation. In this regard, the 112-item checklist for assessing the level of innovation designed by the Technology Management Association of Iran was used. Economic efficiency is the output-to-input ratio.Output is the economic added value and the input is the total cost of production factors. To investigate the research hypothesis, correlation analysis was used. Results show a positive and statistically significant relationship between the level of innovation and economic efficiency in the Defense sector. Findings indicate that Defense companies can simultaneously focus on economic efficiency and innovation and benefit from each one of them.
کلیدواژهها [English]
)