supply chain management analyzing/modelling
Reza Khlilzade; Parviz Saeidi; Arash Naderian; Iebrhim Abbasie
Abstract
Purpose: The aim of this study was to design the financial agility model of the supply chain process in companies.Methodology: The research method is descriptive and applied. In terms of orientation, it is fundamental and in terms of purpose, it is exploratory-qualitative. The research population ...
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Purpose: The aim of this study was to design the financial agility model of the supply chain process in companies.Methodology: The research method is descriptive and applied. In terms of orientation, it is fundamental and in terms of purpose, it is exploratory-qualitative. The research population included: academic and industrial experts and the sample was selected based on the snowball sampling method. Data collection instruments were semi-structured interviews with industrial managers and academic experts. In the data analysis, first, the codes and components of financial agility were extracted from the interviews and formulated in the form of a conceptual Grounded theory model.Findings: The core category was the financial agility, which was presented in three dimensions, and the causal, contextual, and intervening conditions, and strategies and results, were formulated and then, the final model was designed. Afterwards, the model was validated by using the Delphi model. According to the results of this study, the main categories of the developed model included intra-organizational, technological and human factors.Originality/Value: Therefore, based on the proposed model of this research can be the expected consequences of the financial agility model in business companies can be understood.
Decisions in new businesses
Aitak kor dordaei; Parviz Saeidi
Abstract
Understanding behavioral accounting has a lot to do with studying human aspects of finance. This is because the research focuses on users of financial reports and their characteristics often assumes that financial information is in impartial, non-discriminatory and worthless. However, the information ...
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Understanding behavioral accounting has a lot to do with studying human aspects of finance. This is because the research focuses on users of financial reports and their characteristics often assumes that financial information is in impartial, non-discriminatory and worthless. However, the information that investors and stakeholders in the capital market use to make economic decisions are provided by accountants who use their professional judgments when interpreting and applying accounting standards. The purpose of this paper is to examine the effect of accounting role on financial behavior. A questionnaire was used to infer the research hypotheses. This questionnaire was distributed among 288 investors in 1396. The main hypothesis of the relationship between the perception of accounting standards and financial behavior was investigated. Findings show that there is a positive and significant relationship between the perception of accounting standards and financial behavior.