Governmental Accounting
Rahmatollah Mohamadipoor; parvin bahraei; fatemeh ahmadi; reza seidkhani
Abstract
Subject and Objective of the Article: The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.Research Method: The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation ...
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Subject and Objective of the Article: The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.Research Method: The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation was used in its conduct. The required data were collected using non-probability seeding and snowball through semi-structured interviews with 15 managers and employees of the financial sector of Tehran Municipality, and for the analysis of the data, Max Kyuda version 12 software was used. Findings: In this regard, 20 categories were obtained, which include budget allocation, information transparency, income transparency, and income adequacy as causal conditions, policy and legislative background factors, technology background, organizational background, and income background as contextual factors and the government and sanctions. and industry were identified as intervening factors.Conclusion, Originality and its Contribution to Knowledge: Based on the results of this research, serious attention is needed to review and implement cooperative financing in Tehran Municipality, and by adopting appropriate strategies, Tehran Metropolitan Municipality can be used to advance the goals of financing and productivity. The available financial resources, which is one of the most important concerns of that organization, helped.
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.
