نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران
2 حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه لرستان، خرم آباد، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The Islamic Revolution Housing Foundation (IRHF) is the most important non‑governmental public institution, established by decree of Imam Khomeini (RA) on April 10, 1979, with the mission of providing housing for the underprivileged in rural and urban areas.
This research aimed to identify key indicators and their interrelationships, develop a comprehensive model of financial resilience, and propose seven alternative future scenarios to assist policymakers in making sustainable decisions under environmental uncertainty.
Data sources included structured questionnaires, in‑depth interviews, and analysis of relevant documents. Quantitative and qualitative methods were applied, such as descriptive statistics, correlation analysis, MICMAC structural analysis, and scenario planning via Scenario Wizard.
Findings show the financial dimension holds the highest importance (mean 4.25, weight 0.16). Critical indicators include liquidity and cash flow, risk and loss management, and resources/expenditure management.
Structural analysis revealed strong interdependence between the financial, intra‑organizational, and economic dimensions.
Scenario analysis indicates that favorable financial conditions combined with political stability, sustainable economic growth, and advanced technology adoption yield the highest resilience. Sensitivity tests showed that a 20% change in liquidity or risk management markedly affects resilience.
This model, integrating scenario planning and risk management, offers a robust framework for enhancing the long‑term stability of IRHF and similar public institutions, enabling them to perform effectively amid uncertainty.
کلیدواژهها [English]
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