Document Type : Research Paper
Authors
1 Assistant Professor, Department of Accounting, Ilam Branch, Islamic Azad university of Ilam, Iran
2 PhD student in finance, Ilam branch, Islamic Azad University, Ilam, Iran
3 Assistant Professor, Department of Accounting, Ilam Branch, Islamic Azad university of Ilam, Iran.
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 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.
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