Governmental Accounting
Habil Khavari; Fatemeh Ahmadi; Mojtaba Moradpour; Rahmatoullah Mohammadipour
Abstract
Subject and purpose of the article: This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.Research method: The method of conducting this research is mixed (qualitative-quantitative). ...
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Subject and purpose of the article: This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.Research method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative section, 112 valid scientific and research articles were examined using the meta-composite approach, and finally 41 articles were selected to extract the indicators for evaluating the effectiveness of bold financing. After detailed analysis, 19 indicators were identified and extracted to evaluate the effectiveness of bold financing. Then, in the quantitative section, the opinions of 16 experts were confirmed about the validity of the index using a fuzzy Delphi questionnaire, then the combined method of Dimtel-ISM was used to present the model.Research findings: In the Dimtel section, the relationship and effectiveness of the extracted indicators were compiled with the help of experts. With ISM MATLAB software, the collected data were analyzed in the form of self-interaction matrix and a four-level model was obtained. The research model showed that the strategic performance is the most influential indicator in evaluating the effectiveness of bold financing of Barkat Knowledge Foundation Institute.Conclusion, originality and its addition to knowledge: The risk that threatens bold funds is that the project fails. Therefore, due to the fact that no research has been done on the effectiveness of these funds. This article can be a help for those who intend to finance and support start-ups as investors in these funds.
Mojtaba moradpoor; Abbasali Pooraghajan; mohammad mehdi abbasian
Abstract
Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring ...
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Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring the performance of financial accelerators for Iranian state-owned banks. 21 categories of the desired model were extracted in the qualitative part using interviews with 19 experts, and in the quantitative part, the relationship between the categories was determined to achieve the model by relying on interpretive structural modeling (ISM).Research findings: were a five-level model that the most influential categories of this model were in the fifth level of company boom and bust and asymmetric information and the categories of market constraints, financial cost situation,financing echanism, financial performance forecast, short-term interest rate, friction Finance, net worth changes, insurance costs and credit channels in the first level of this model were the most influential variables of this model, other categories are also of the interface type.Conclusion, originality and its contribution to the knowledge: Governmental banks play an important role in the country's economy. Given the structure of state-owned banks in Iran, this research model can help improve the performance of these banks through financial accelerators.
