Investigating the Effect of Employees' Empowerment on Achieving Competitive Advantage in Branches of Samen Credit Institute in Lorestan Province

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1 Available online at Scinzer Journal of Accounting and Management, Vol 3, Issue 4, (207): DOI: /SJAM ISSN Investigating the Effect of Employees' Empowerment on Achieving Competitive Advantage in ranches of Samen Credit Institute in Lorestan Province Khosro Dalvand, Hossein Sharifi, Hossein Afshari 2. Department of usiness Management, Malayer ranch, Islamic Azad University, Malayer, Iran 2. Department of Accounting, Malayer ranch, Islamic Azad University, Malayer, Iran Abstract: In this research, the effect of employees' empowerment on achieving competitive advantage in branches of Samen cedit institution in Lorestan province is investigated. Survey-descriptive research method is used in this study and library information (study of written works, articles and sites) and field (Questionnaire) is used for collecting data to be examined the effect of independent variable (employees' empowerment) and its six dimensions including meaningfulness, competence, effectiveness, participation, trust and right of selection on dependent variable (competitive advantage). The statistical population of this research is Samen Credit Institution in Lorestan province with 99 people. The analyzed sample size is 80 people.the data gathering tool is questionnaire. In the data analysis section, simple linear regression test is used to test the research hypotheses. The results of the research hypothesis test showed that the main hypothesis and the six sub-hypotheses accepted and the employees' participation index had the highest effect among the six dimensions of the research model with a value of Key words: Employees' empowerment, employees' participation and achieving competitive advantage Introduction The subject of competition began when Adam Smith published his famous book "Wealth of Nations." In the context of competitive analysis, in980s, Michael Porter's books had the most reader. These books included the competitive strategy, competitive advantage and competitive advantage of nations, all of which were published by the Frei Press Publishing Company in 980s, 985 and 989 respectively. (David, 2000, 36) He believes that competitive strategy is to establish a stable and profitable position against the forces that determine the competitiveness in industry. (C Hong, 2008, 4) On the other hand, for each company in any industry, the key to success is not just to rely on a source to gain an advantage, but the best and most successful companies know that should always look at the competitive advantage from new points and use a variety of resources to create competitive advantage. (Stalk George, 998) Competitiveness is one of the most important concerns of business and activity in a dynamic and competitive environment today. In recent years, competition has become an economic concept that influences the sustainable development of industries (alan et al., 2009). Statement of the problem Today's organizations are under many pressures of factors, such as increasing global competition, sudden changes, the need for superior services, quality services, limited resources, and so on. After years of experience, the world has concluded that if an organization wants to be a leader in its business and not be left behind in competition, it must have a highly professional, creative and motivated manpower. Empowerment is a new method for the survival of leading organizations in a competitive environment (Aghayar, 2003). Some problems in organizations and companies are also related to competition and gaining competitive advantage. For each company in any industry, the key to success is not just to rely on a source to gain advantage, but the best and most successful companies know that should always look at the competitive advantage from new points and use a variety of resources to create competitive advantage. (George, 998, 08) arney's model identifies four valuable and main features for competitive advantage: Rarely, inimitable, non-replaceable, and capability of organizing and use. (Colo, 2003, 27) Since companies with a competitive advantage have higher profit rate than the industry average, so the existence of competitive advantage for organizations is a major condition for their survival in a highly competitive market. In order to achieve competitive advantage, an organization must both pay attention to its external situation and consider its internal capabilities. (Aplbam, 2002, 56) With little reflection can be found that competitive advantage has a significant meaning and concept.

2 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Achieving competitive advantage through internal organization capabilities is more important than environmental opportunities (Hajipour and Momeni, 2009). In other words, the results of internal and external research show that competitive advantage is due to internal factors more than affecting external opportunities (Tabarsa et al., 202; Attaran et al., 202; Rudsaz et al., 202). ; Akbari and Ismailzadeh; 203; Shirvani and Shojaee, 20; Tudarishiyo et al., 203). One of the most important and most strategic resources within the organization and under its control is human resources of the organization. Samen Credit Institute is one of the organizations that provide various services in the field of credit to individuals and organizations of the society, and there is a strong need for strategic planning and maintaining and developing competitive advantage. The audience of this organization is from different ranges and classes of the society, and this highlights the development of important and vital issues such as competitive advantage and the empowerment of manpower. Regarding the above mentioned, the question now is what effect has empowerment of employees on achieving competitive advantage in ranches of Samen Credit Institute in Lorestan province? A review of the research conducted A) Internal background Akbari and Ismailzadeh (203) in their study, "The Role of Dynamic Capabilities in Creating Competitive Advantage", found that three integration, learning and configuration capabilities were among the most important dynamic capabilities that focused on the competitive advantages, in which learning has the greatest impact on competitive advantage. Zarei et al. (202) have conducted a research entitled "The Relationship between Empowerment, Self-efficacy and Job Performance among Staff of Marvdasht and Doroodzan Department of Education". The purpose of this study was to investigate the relationship between empowerment, self-efficacy and occupational performance among employees of Marvdasht and Doroodzan Department of Education. For data collection, Spreatzer Empowerment Scale (995), Scherer and Adams Self-efficacy Scale (982) and Paterson's (990) Occupational Performance Scale were performed on subjects. Analysis of data showed that there is a positive and significant relationship between empowerment with job performance and self-efficacy with job performance. Rudsaz and colleagues (202) in a research entitled "The Impact of Organizational Citizenship ehavior on Competitive Advantage" suggested that banks should develop proper strategies and programs in promoting the status of organizational factors including organizational culture, organizational justice and organizational support of employees. Hosseini and Panahi (2007) have investigated the creation of competitive advantage in the industry with the approach of key factors in the success of the tile industry in Iran. In their study, they first study the relative advantage of Iran and identify and DEMATEL tile industry using the internal cost criterion and then using the prioritization technique investigate factors affecting the competitive advantage of the companies in this industry. The results of this research show that paying attention to the quality of production, customer service delivery, rapid response to market changes, the rapid and accurate assessment of the market and the production of various products, respectively, are among the high priorities in competitiveness of these companies. Improvement in investment was also identified on the factors of experience and management competence, labor force expertise and technology of the company as investment priorities. Rezaei and Khayefollahi (2006) investigated the relationship between market orientation and business performance and investigated the causal relationships between market orientation culture, market intelligence, marketing capabilities, and performance. Independent variable of this research is market oriented and its dependent variable is business performance. Also, variable of capabilities of marketing has been considered as an intermediate variable. The statistical population of this research is the chemical industries. Of these, 25 companies have been selected as sample. Research findings show that business performance in the current competitive environment is influenced by the integration of market orientation and marketing capabilities. ) External background Sołoducho-Plec (204), on "Competitive Advantage: Dare to Formulate Objectives and Develop a Strategy," has stated that strategic management resources emphasized the competitive advantage as an effective factor on the success or failure of organizations and communities. He also found that competitive advantage influenced the formulation of goals and the development of organizational strategies. El-adawi and Shawky (203) in the study investigated "enhancing competitive advantage through corporate social responsibility". The results indicated that corporate social responsibility could lead to the maintenance of competitive advantage. Kumr et al. (200), in his article titled "Is market orientation considered a source for achieving competitive advantage in organizations?" have collected data during nine years of operation of 26 companies in period of Their data included market-oriented activities of companies as well as financial performance, including profit and sales. Then they analyze their data using econometric methods and data panel. The results of their research show that companies that emphasized and focused on market-oriented activities had better performance and competitive advantage than other companies. 59

3 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Zhou et al. (2009) investigated how customer value affects the company's market orientation and consequently the competitive advantage and performance of company. This research was conducted in the services industries of global hoteling. Among the hotels in the global hotel, 558 hotels were randomly selected and a questionnaire was sent to senior executives. Finally, 84 questionnaires were completed and used. In this research, customer value is divided into two dimensions of service and emphasis on price. The market-oriented consists of two dimensions of customer-based and competitor-based. Also, the competitive advantage is divided into two aspects of innovation differentiation and market differentiation, and ultimately, the firm's performance includes market performance and financial performance. Value of the customer affects the company's orientation and the emphasis of service leads to more customer-based and competitorbased. In 2008, Daniel has carried out the relationship between teacher empowerment and its application. In this research, a variety of power sources, power level have been studied and sought by teacher empowerment managers, and obstacles and facilities of empowerment. Results showed that the use of power of expertise and power of reference to managers has had the most relationship and compulsion and reward has had the least effect in empowerment of teachers. Importance and necessity of research Customer-based and increasing competition among firms, especially financial and credit institutions has increased the need to use modern practices to create and achieving sustainable competitive advantage. Maintaining and attracting more customers, which will lead to accumulation of capital and more profits, can result from the acquisition of competitive advantage. This will not be achieved unless the best use of the assets and resources of the organization. One of the most important ways to achieve sustainable competitive advantage is to use key resources. Key resources are classified into two categories of assets (tangible and intangible) and capabilities with valuable, scarce, inimitable and nonreplaceable features, and capability of organizing and application, while also evidencing assets in the financial services industries includes land, buildings, equipment, and personnel (Colo, 2003, 28 Considering the above mentioned and the implicit significance of each of the research variables, it can be said that investigating the role of employee empowerment in gaining competitive advantage has particular importance. Investigating the relationship between these variables causes to managers pay more attention to employees and pay more attention to empowerment, which is the basis for organizational progress and ultimately gaining competitive advantage. The attention of managers to the beliefs that individuals have about their abilities will cause to utilize the employees in the work areas in the most efficient way and get optimal results from this use. Also, because banking and credit institutions are one of the major institutions in infrastructure development in any society and due to the role played in the economic infrastructure of societies, the study of the relationship between these two variables (employee empowerment on achieving competitive advantage) has particular importance. Research hypotheses The main hypothesis of research Employees' empowerment has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. Research sub-hypotheses - Employees' effectiveness has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. 2- Employees' meaningfulness has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. 3- Employees' competency has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. 4- Employees' right of selection has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. 5- Employees' trust has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. 6- Employees' participation has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. A. Independent variable: empowerment of employees : Dependent variable: competitive advantage Research Methodology The present research is applied objectively and in terms of method is a survey study. In the survey method, data is gathered from relatively large cases. In this method, the characteristics of individuals are not regarded as individuals, but deals with general statistics, which is the result of the abstraction of data obtained from 60

4 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): multiple instances and then studied on them. In applied research, research results are used in decision making and policy making as well as in planning (Hafeznia, 2002). Also, due to the research topic and the objective of the research, which investigates the effect of employee empowerment on competitive advantage, a research study has been classified in the field of descriptive and correlational studies. Statistical population The statistical population is a combination of all the things that fit certain characteristics (Irannezhad Parizi, 2003). The statistical population of the staff of Samen Credit Institute in Lorestan province is about 99 employees in 4 branches. Sampling method and sample size The sample of this study is simple and random. Sampling method in this study was a random sampling method. According to Morgan table, the sample size was considered equal to 80 people as the sample population. Method and tool for collecting information The tool for collecting information in the present research is questionnaire. Questionnaire as one of the most common tools for collecting information in survey research is a set of objective-oriented questionnaire that measure views and insights of a responsive person by using various scales. In this research, two researcher-made questionnaires have been used as follows: ased on the dimensions of the model, the variables of research, their operation definitions and other standard questionnaires related to the two variables of research are designed. Tool of measuring independent variables is a 22-item questionnaire of empowerment of employees that includes 22 descriptive sentences. The questionnaire has six sub-scales: the effectiveness, questions to 3, the meaningfulness, question 4 to 6, the competence, 7 to 0, the right of selection, questions to 3, the trust, questions 4 to 6, and the participation, questions 7 to 22 " that each with a number of questions are specified. This questionnaire is built based on the components of research model and has been used by many researchers and is based on the Likert scale from very low to very high. Very low is point and very much is 5 point. Tool of measuring the dependent variable i.e. competitive advantage, has a total of 32 questions which measures each of the indicators of the research model with a number of questions. So, questions to 8 related to the index of physical resources, questions 9 to 6 relating to the capital resources index, questions 7 to 24 relating to the organizational resource index and questions 25 to 32 are related to the human resources index. Validity and reliability y raising questions regarding the definitions of terms and words and indicators of the research model, the opinions of the respected supervisors and advisers were investigated and the validity of the questionnaires was confirmed. To determine the reliability of the questionnaire, we use Cronbach's alpha. ased on this method, if the Cronbach's alpha is more than 0.7, the questionnaire has acceptable and high reliability. The alpha for the variables of the research questionnaire for the small sample size (5 questionnaires) is in the following table: Table. Cronbach Alpha values of research variables Component measured Number of questions Effectiveness to 3 Meaningfulness 4 to 6 Competency 7 to 0 Right of selection to 3 Trust 4 to 6 Participation 7 to 22 Empowerment to 22 Competitive advantage 23 to 54 questions of questionnaire to 54 Cronbach Alpha Considering the Cronbach's alpha, it can be said that the questionnaire of this research has a high and acceptable reliability. Descriptive Statistics Demographic variables A) Education After collecting information, it was observed that the level of education of respondents is as follows: 4 people (5.0%) has under diploma degree, 4 people (5.0%) has diploma degree, 3 people (6.3%) has associate degree, 45 people (56.3%) has bachelor's degree and 4 people (7.5%) has master's degree or higher. 6

5 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Education Under diploma Diploma Associate degree A MA and higher sum Table 2. The frequency of respondents' education Frequency Percentage of frequency Percentage of relative cumulative frequency Age It was observed that age of 37 people (46.3%) of respondents is between 26 to 35 years old, 4 people (5.2%) are between 36 to 45 years old and 2 people (2.5%) are between 46 to 55 years old. Age 26 to 35 years old 36 to 45 years old 46 to 55 sum Table3. Frequency of respondents' age Frequency Percentage of frequency Percentage of relative cumulative frequency C. Work experience It was observed that work experience of 7 people (2.3%) of respondents are less than 5 years, 34 people (42.5%) are between 5 to 0 years, 2 people (26.3%) are between to 5 years, 6 people (7.5%) are between 6 and 20 and 2 people (2.5%) are over 20 years. Table 4. Frequency of respondents' work experience Work experience Frequency Percentage of frequency Percentage of relative cumulative frequency Less than 5 years to 0 years to to 20 years More than sum Test of research hypotheses (regression) The preconditions for doing the regression test: The preconditions are investigated by comparing the error diagram with the normal distribution diagram, Durbin-Watson test, the Kolmogorov-Smirnov test and the co-linear test. We continue to examine these preconditions for research hypotheses. - Reviewing the normality of distribution of errors y comparing the diagram of frequency distribution of errors and the normal distribution diagram, it is observed that the distribution of errors is almost normal, so regression can be used. 62

6 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Competitive advantage Diagram () Comparing the distribution of errors with normal distribution 2- Reviewing the independence of errors Durbin Watson Test is used to investigate the independence of errors. The value of the test statistic is in the range of 0 and +4. If this statistic is in the range of.5 or 2.5, Ho test (non-correlation between the errors) is accepted and otherwise Ho is rejected (there is a correlation between the errors) (Momeni and Faal Ghayumi, 202: 4-5). Since the value of D static of Durbin Watson for all independent variables is between.5 and 2.5, the assumption of the absence of correlation between errors is accepted and regression can be used. Table 5. summary Variable R R Square Adjusted R Square Std. Error of the Durbin-Watson Estimate Empowerment effectiveness meaningfulness Competency Right of selection Trust Participation investigating the normality of distribution of dependent variable To test the normality of distribution of variables, we use the Kolmogorov-Smirnov test. After the test, if the significance level obtained for each variable is greater than 0.05, the distribution of that variable is normal and if its significance level is less than 0.05, then the distribution of that variable is abnormal. For the variables of this study, we conducted the Kolmogorov-Smirnov test, the results of which are as follows: Test table 6. Kolmogorov-Smirnov Test static (Sig) Effectiveness Meaningfulness Competency Right of selection Trust Participation Empowerment (independent variable) Physical resources Capital resources Organizational resources Human resources Competitive advantage (dependent variable) According to the results of the Kolmogorov-Smirnov test, because the significance level of the test for the above variables is greater than 0.05 (alpha), the assumption of zero is confirmed and the variables have a normal distribution. As can be seen, the condition for the normality of distribution of dependent variable is established. 4. Investigating the linearity between independent variables Regarding the analysis of the multicolinearity between independent variables, the multicolinear test of independent variables is also used. 63

7 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Effectiveness Meaningfulness Competency Right of selection Trust Participation Table 7. model assumptions Tolerance Inflation of Index variance Special value As can be seen, the Tolerance and Variance Inflation Factor (VIF) are listed in the table above. The less tolerance is low, the information on the variables is low and there are problems with the use of regression. Variance inflation factor of variance is also reversal of tolerance, and the more increases, the variance of regression s will increase and regression will be inappropriate for prediction (Momeni and Faal Ghayomi, 202, p. 25). As can be seen, special values close to zero show that the internal correlation of predictions is high and small changes in data values lead to large changes in the of regression equation s. Status indicators with a value of more than 30 represent a serious problem in using regression in its present state (Momeni & Faal Ghayumi, 202: 26). Since in the table above, none of the special values (close to zero) are not zero, there is no possibility of internal correlation between the variables. Also, due to the fact that all the status indicators are smaller than 30, it indicates that there is no serious problem in using regression. Research hypotheses The main hypothesis: empowerment of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. The results of this test are presented in the following tables: Source Table 8. Analysis of variance of regression model Sum squares Degrees of Average F static freedom squares Significant level The variance analysis table is used to investigate the validity of linear relationship between independent variables and dependent variables. Table 9. Summary of regression model Multi correlation Coefficient of Adjusted of The value of the of of model is equal to 0.69, i.e. about 62% of the variations of achieving competitive advantage by variable can be explained by the employees' empowerment variable. Also, the correlation of the model is equal to 0.7. empowerment of employees Table 0. model s Non-Standardized s Standardized s T static assumption based on the positive and significant effect of empowerment of employees on achieving competitive advantage is confirmed. Y= x 64

8 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Due to the higher significance level of the test (0.654) for a constant value, the final equation is as follows: ŷ=0.956 x. In the table above, the column of standardized beta s shows that empowerment of employees has a positive and direct effect on achieving competitive advantage. Therefore, it can be said that empowerment of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. Sub-hypotheses of research The first sub-hypothesis: the effectiveness of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. The results of this test are presented in the following tables: Table. Analysis of variance of regression model Source Sum squares Degrees of Average F static freedom squares Table 2. Summary of regression model Multi correlation Coefficient of Adjusted of The value of the of of model is equal to 0.99, i.e. about 20% of the variations of achieving competitive advantage by variable can be explained by the employees' effectiveness variable. Also, the correlation of the model is equal to Effectiveness employees of Table 3. model s Non-Standardized s Standardized s T static assumption based on the positive and significant effect of effectiveness of employees on achieving competitive advantage is confirmed. Y= x In the table above, the column of standardized beta s shows that the effectiveness of employees has a positive and direct effect on achieving competitive advantage, i.e. for one unit change in this variable, unit change is created in achieving competitive advantage. Therefore, it can be said that the effectiveness of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The second sub-hypothesis: meaningfulness of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. The results of this test are presented in the following tables: Source Table 4. Analysis of variance of regression model Sum squares Degrees of Average F static freedom squares Significant level 65

9 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Table 5. Summary of regression model Multi correlation Coefficient of Adjusted of The value of the of of model is equal to 0.38, i.e. about 32% of the variations of achieving competitive advantage by variable can be explained by the employees' meaningfulness variable. Also, the correlation of the model is equal to Meaningfulness of employees Table 6. model s Non-Standardized s Standardized s T static assumption based on the positive and significant effect of meaningfulness of employees on achieving competitive advantage is confirmed. Y= x In the table above, the column of standardized beta s shows that the meaningfulness of employees has a positive and direct effect on achieving competitive advantage, i.e. for one unit change in this variable, unit change is created in achieving competitive advantage. Therefore, it can be said that the meaningfulness of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The third sub-hypothesis: the competency of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. The results of this test are presented in the following tables: Source Table 7. Analysis of variance of regression model Sum squares Degrees of Average F static freedom squares Significant level Multi 0.5 Table 8. Summary of regression model correlation Coefficient of Adjusted of The value of the of of model is equal to 0.335, i.e. about 34% of the variations of achieving competitive advantage by variable can be explained by the employees' competency variable. Also, the correlation of the model is equal to 0.5. Competency of employees Table 9. model s Non-Standardized s Standardized s T static

10 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): assumption based on the positive and significant effect of competency of employees on achieving competitive advantage is confirmed. Y= x In the table above, the column of standardized beta s shows that the competency of employees has a positive and direct effect on achieving competitive advantage, i.e. for one unit change in this variable, 0.5 unit change is created in achieving competitive advantage. Therefore, it can be said that the competency of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The fourth sub-hypothesis: the right of selection of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. In this hypothesis, one-stage method is used for entering variables. The results of this test are presented in the following tables: Table 20. Analysis of variance of regression model Source Sum squares Degrees of Average squares F static freedom Table 2. Summary of regression model Multi correlation Coefficient of Adjusted of The value of the of of model is equal to 0.422, i.e. about 42% of the variations of achieving competitive advantage by variable can be explained by the employees' right of selection variable. Also, the correlation of the model is equal to Right of selection of employees Table 22. model s Non-Standardized s Standardized s T static assumption based on the positive and significant effect of the right of selection of employees on achieving competitive advantage is confirmed. Y= x In the table above, the column of standardized beta s shows that the right of selection of employees has a positive and direct effect on achieving competitive advantage, i.e. for one unit change in this variable, unit change is created in achieving competitive advantage. Therefore, it can be said that the right of selection of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The fifth sub- hypothesis: the trust of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. The results of this test are presented in the following tables: 67

11 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Source Table 23. Analysis of variance of regression model Sum squares Degrees of Average squares F static freedom Table 24. Summary of regression model Multi correlation Coefficient of Adjusted of The value of the of of model is equal to 0.444, i.e. about 44% of the variations of achieving competitive advantage by variable can be explained by the employees' trust variable. Also, the correlation of the model is equal to Table 25. model s Non-Standardized s Standardized s T static trust of employees assumption based on the positive and significant effect of the trust of employees on achieving competitive advantage is confirmed. Y= x In the table above, the column of standardized beta s shows that the trust of employees has a positive and direct effect on achieving competitive advantage, i.e. for one unit change in this variable, unit change is created in achieving competitive advantage. Therefore, it can be said that the trust of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The sixth sub-hypothesis: participation of employees has a positive and significant effect on achieving competitive advantage of branches of Samen credit institute in Lorestan province. The results of this test are presented in the following tables: Table 26. Analysis of variance of regression model Source Sum squares Degrees of Average F static freedom squares Table 27. Summary of regression model Multi correlation Coefficient of Adjusted of The value of the of of model is equal to 0.457, i.e. about 46% of the variations of achieving competitive advantage by variable can be explained by the employees' participation variable. Also, the correlation of the model is equal to Participation of employees Table 28. model s Non-Standardized s Standardized s T static

12 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): assumption based on the positive and significant effect of the participation of employees on achieving competitive advantage is confirmed. Y= x In the table above, the column of standardized beta s shows that the participation of employees has a positive and direct effect on achieving competitive advantage, i.e. for one unit change in this variable, unit change is created in achieving competitive advantage. Therefore, it can be said that the participation of employees has a positive and significant effect on achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. Summary of the results of hypotheses Table 29. Summary of the results of research hypotheses Summary of hypotheses Result The main hypothesis: Employees' empowerment has a positive and significant effect on Confirmed achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The first-sub hypothesis: Employees' effectiveness has a positive and significant effect on Confirmed achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The second-sub hypothesis: Employees' meaningfulness has a positive and significant effect on Confirmed achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The third-sub hypothesis: Employees' competency has a positive and significant effect on Confirmed achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The fourth-sub hypothesis: Employees' right of selection has a positive and significant effect on Confirmed achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. The fifth-sub hypothesis: Employees' trust has a positive and significant effect on achieving Confirmed competitive advantage of branches of Samen Credit Institute in Lorestan province. The six-sub hypothesis: Employees' participation has a positive and significant effect on Confirmed achieving competitive advantage of branches of Samen Credit Institute in Lorestan province. Source: Research findings Research proposals Proposals for future research To complete this research, it is suggested that the following research be carried out in other organizations. - Review and evaluate the subject in other governmental and non-governmental organizations 2- Investigation and evaluation of the effect of employee empowerment on other variables such as employee commitment, customer satisfaction, service quality, reduction of administrative corruption, organizational health and social capital 3. The next researcher can use other models and can also examine and compare the various governmental and nongovernmental organizations. 4. The next researcher can carry out future research in relation to the research topic over a period of time and compare the results with earlier studies. Research limitations There were several limitations in this research, which probably influenced the results and findings: The lack of questionnaire consistent with the research model has been the biggest limitation in receiving employee opinions about model factors The lack of motivation of some employees to answer the questionnaire questions Research resources Aghayar, Sirus (2003) Empowerment of the New Method in a Competitive Environment, Tadbir Monthly, No : 33 Attaran, Javad, Diwandari, Ali; Adinof, Hayat (202) Identifying Effective Factors on Market Consolidation (Achieving Sustainable Competitive Advantage) anking Services at Mellat ank ased on Source-ased Perspectives, usiness Management, No. 2, pp Momeni, Mansour; Faal Ghayomi, Ali (202) Statistical Analysis Using SPSS, Tehran, Publishing of Moalef, Seventh Edition alan, Diana, alaure, Virgile& Veghes, Calin(2009), Travel and Tourism Competitivness of the world's top Tourism Destination: An exploratory assessment C. 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13 Scinzer J. Account. Manag, Vol 3, Issue 4, (207): Irannezhad Parizi, Mehdi (2003) Research Methods in Social Sciences, Tehran, Principal Publications, Second Edition Kumar, V., Eli Jones, Rajkumar Venkatesan, Robert P. Leone, (200), market orientation a source of sustainable competitive advantage or simply the cost of competing?, Journal of Marketing Article Postprint, Sołoducho-Plec, Letycja, competitive advantage: the courage in formulating objectives and expansiveness of a strategy, 0 th International Strategic Management Conference, Procedia Social and ehavioral Sciences, 204, Vol. 50, pp Stalk george, jr.(998) time-the next source of competitive advantage, harvard business review, july-august,pp:4-5. Zhou, Z, K. rown, R, J. and Dev, S, C. (2009), Market orientation, competitive advantage, and performance: A demandbased perspective. Journal of usiness Research