Quarterly Publication

Document Type : Original Article


1 PhD Student, Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran

2 Assistant Professor of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran



Technological orientation is one of the competitive functions in the capital market, which can be considered as a basis for evaluating the advantages of companies in achieving strategic goals. The purpose of this study is to investigate the effect of geographical location on the technology capabilities. In this study, resource based view (RBV) has been used to develop the research hypothesis. In this study, first, using data envelopment analysis (DEA) method to measure the technology capacities of companies then, considering that the dependent variable of the research was measured as 0 and 1, based on logistic regression, the research hypothesis was tested. The result of testing the research hypothesis was that the level of significance of the coefficient of variable geographical distance (DIS) has a negative and significant effect on the technical efficiency vector (TEV). This result, based on the test of the theory of resource reliance theory, indicates the fact that the existence of a geographical distance from the center can affect companies' access to competitive resources, and in this situation, reduce the capabilities of their core technology compared to competitors. This study is one of the few studies that examines the effect of technology capability on the geographical distance of petrochemical companies and its results can help strengthen the strategic decisions of companies. Therefore, based on this, this study can be considered innovative because it helps to develop theoretical literature and strategic decision-making implications.


Main Subjects