Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks

Document Type : Research Paper

Authors

1 Instructor, PhD Student of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran,

2 Associate Professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran

3 Associate Professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran,

4 Assistant Professor of Accounting, Urmia University, Iran

Abstract

Subject and purpose of the article:  Relational capital is one of the intangible assets that is defined as the role of the customer in the current and future income of the organization. Therefore, it is important to identify the factors affecting Relational capital.
Research method: The present study is applied according to its purpose and descriptive-causal based on the method.
Research findings: In this research, first the factors affecting the banks' Relational capital were determined performed using the fuzzy Delphi method. Then a questionnaire related to DEMITEL was developed and provided to the experts in order to explain and evaluate the cause-and-effect relationships between the factors affecting the banks' Relational capital.
Conclusion, originality and its contribution to the knowledge: According to the fuzzy technique, the most important factor in the Relational capital of banks was the dispersion of ATMs, which shows the direct relationship of people with the bank at the community level. Also, according to DEMITEL analysis, finance and customer orientation were the most influential factors and customer orientation and absentee services were the most influential factors.

Keywords

References

  • آقایی، رضا؛ آقایی، اصغر و محمدحسینی ناجی زاده، رامین. (1394). شناسایی و رتبه بندی شاخص های کلیدی موثر بر نگهداری و تعمیرات چابک با استفاده از رویکرد دلفی فازی و دیمتل فازی (مطالعه موردی: صنعت خودروسازی ایران)، مدیریت دانش (دانش مدیریت)، 7(4)، 641-672.
  • بنی اسدی، مریم؛ روشن، سید علیقلی؛ یعقوبی، نورمحمد و رونقی، محمدحسین. (1400)، طراحی الگوی جامع سرمایه‌ فکری با استفاده از رویکرد فراترکیب، فصلنامه پژوهش‌های مدیریت منابع انسانی، پذیرفته شده.
  • بولو، قاسم و اعرابی، مهران. (1398)، شناسایی عوامل موثر بر ریسک جامع بانک‌های دولتی، مجله علمی حسابداری دولتی، 5(2)، 46-25.
  • بهنام، الهام؛ اولیا، محمدصالح و سلیمی، نورالدین. (1396)، شناسایی و ارزیابی عوامل موثر بر شکل گیری سرمایه ساختاری در بانک‌ها (مورد مطالعه: شعب بانک مهر اقتصاد استان یزد)، دوفصلنامه توسعه تکنولوژی صنعتی، 21(1)، 61-74.
  • رضاییان، علی؛ دانایی‏فرد، حسن و زنگویی‏نژاد، ابوذر. (1390)، طراحی الگوی مفهومی اندازه گیری دارایی دانشی-سرمایه فکری در سطح ملی، چشم انداز مدیریت دولتی، 2(6)، 25-41.
  • رضایی، عباس و محمدی ملقرانی، عطالله. (1399)، شناسایی و اولویت‌بندی عوامل داخل و خارجی موثر بر کیفیت حسابرسی دیوان محاسبات بر اساس ترکیب تکنیک‌های دیمتل، فرآیند تحلیل شبکه و سوات، فصلنامه علمی حسابداری دولتی، 1(13)، 78-61.
  • مروتی شریف آبادی، علی؛ عزیزی، فاطمه و جمشیدی، زینب. (1395). تحلیل عوامل موثر بر رضایت گردشگران داخلی استان یزد با استفاده از مدل دیمتل فازی. فصلنامه مطالعات مدیریت گردشگری، 11(33)، 104-85.
  • مهرفر، ابوطالب؛ نتاج، ملکشاه؛ غلام‌حسین، تقی و رستمی، وهاب. (1393). مدل کاربردی پیشنهادی سرمایه ارتباطی بر عملکرد مالی بانک‏‌‏ها. همایش بین المللی مدیریت.
  • مهدی‌خو، مهدی؛ محمودترابی، مریم و ختن‌لو، محسن. (1394). بررسی تاثیر اجزای سرمایه فکری بر ابعاد عملکرد مالی. فصلنامه علمی حسابداری دولتی، 1(2)، 92-83.
  • Ahmadi S., A., A. Roozbehani A. (2018). Designing and compiling an audit model for the performance of executive managers of state-owned banks, Journal of Public Accounting, 4 (2), 54-41. (in Persian).
  • Aghaei, R., Aghaei, A., Mohammad Hosseini Najizadeh, R. (2015). Identification and ranking of key indicators affecting agile maintenance using fuzzy Delphi and fuzzy dimethyl approach (Case study: Iran Automotive Industry), Knowledge Management (Management Knowledge), 7 (4), 641-672. (in Persian).
  • Bart J.D., Edgar R. RS., Verónica I., Lilia M. P. (2020). The impact of strategic focus on relational capital: A comparative study of family and non-family firms, Journal of Business Research, 119: 585-598.
  • Bani Asadi Maryam, Roshan Seyed Aligholi, Yaghoubi Noor Mohammad, Ronaghi Mohammad Hossein (1400) Designing a comprehensive model of intellectual capital using a meta-combined approach, Quarterly Journal of Human Resource Management Research, has been accepted. (in Persian).
  • Behnam Elham, Olia Mohammad Saleh, Salimi Noureddin (2017), Identification and evaluation of factors affecting the formation of structural capital in banks (Case study: Mehr Eghtesad Bank branches in Yazd province), Bi-Quarterly Journal of Industrial Technology Development, 21 (1), 61-74. (in Persian)
  • Bolo Ghasem, Arabi Mehran (2019), Identifying the factors affecting the comprehensive risk of state-owned banks, Journal of Public Accounting, 5 (2), 46-25. (in Persian)
  • Gaetano Matonti, William Forte, Giuseppe Nicolò. (2019). The impact of intellectual capital on firms’ financial performance and market value: Empirical evidence from Italian listed firms, African Journal of Business Management, Vol. 13(5), pp. 147-159.
  • Gianpaolo I., Federica Ch., Stefano Ch., (2018), Relational Capital and financial performance: an empirical analysis on a sample of Italian firms, Problems and Perspectives in Management, 16(1): 245-258.
  • Inkinen, H. (2015). Review of empirical research on intellectual capital and firm performance. Journal of Intellectual Capital, XVI(3), 518-565.
  • Lo´pez, J. E. (2011). Towards ‘An Intellectual Capital-Based View of the Firm’: Origins and Nature. Journal of Business Ethics, 649–662.
  • Marr, B. (2008). Impacting Future Value: How to Manage your Intellectual Capital. CMA Canada, AICPA and CIMA.
  • Mahdi Khoo, Mehdi, Mahmoud Torabi, Maryam, Khotanlu, Mohsen. (2015). Investigating the effect of intellectual capital components on the dimensions of financial performance. Government Accounting Quarterly, 1 (2), 92-83. (in Persian).
  • Mehrfar, A., Nattag M., Gholam Hossein T., Rostami. W.(2014). The proposed applied model of communication capital on the financial performance of banks. International Management Conference. (in Persian)
  • Morvati Sharifabadi, A., Azizi, F., Jamshidi, Z. (2016). Analysis of Factors Affecting the Satisfaction of Domestic Tourists in Yazd Province Using Fuzzy Dimtel Model. Journal of Tourism Management Studies, 11 (33), 104-85. (in Persian).
  • Rezaian Ali, Danaeifard Hassan, Zangouinejad Abuzar (2011), Designing a Conceptual Model for Measuring Knowledge-Intellectual Capital Assets at the National Level, Public Management Perspectives, 2 (6), 25-41. (in Persian).
  • Rezaei Abbas, Mohammadi Molqarani Atallah (2020), Identification and prioritization of internal and external factors affecting the audit quality of the Court of Audit based on the combination of Demetel techniques, network analysis process and SWOT, Scientific Journal of Public Accounting, 1 (13), 78-61. (in Persian).
  • Sekhar, C. & Patwardhan, M. & Vya, V. (2015). “A Delphi-AHP-TOPSIS based framework for the prioritization of intellectual capital indicators: A SMEs perspective”. Procedia - Social and Behavioral Sciences, 189, 275 – 284
  • Sulait, T. (2010). Relational Capital and Firm Performance: A Case of Manufacturing Tea Firms in Uganda. PhD diss. Makerere University.
  • Sydler, R. (2013). Measuring intellectual capital with financial figures: Can we predict firm profitability? European Management Journal.
  • Weqar Faizi and S.M., Imamul Haque. (2020). Intellectual capital and corporate financial performance in India’s central public sector enterprises. International Journal of Learning and Intellectual Capital 17(1):77-97.

 

Files

History

  • Receive Date: 04 July 2021
  • Revise Date: 26 January 2022
  • Accept Date: 31 January 2022

Share

How to cite

Statistics