Factors affecting financial stability in the social security organization

Document Type : Research Paper

Authors

1 Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran

2 Department of Accounting, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran

3 Assistant Prof, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran

Abstract

Purpose: The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services.
Method: This research has a qualitative design and the necessary data has been collected through interviews and questionnaires. Statistical sampling was selected by the purposeful sampling method among the experts of the social security organization.
Findings: The results of the confirmatory factor analysis confirmed the validity of the measurement tools. The adjusted coefficient of determination stated that more than 61% of the changes in outcomes are influenced by the variables studied in the research and the rest are factors that are not considered in the model.
Conclusion: The findings of the research showed that factors such as economic-political, cultural platforms, political interventions, insurance policy-making, resources-expenditure management, investment security, management appointments and accumulation of government debt, actuarial calculations, regulatory bodies, judicial system Social security, correct implementation of insurance laws, supervisory-control system, multi-layered social security system, business environment, reform of pension system, reform and improvement of financing systems, investment management, separation of duties of support-insurance system, integration The information system, implementation of the government's obligations can improve the financial stability of the social security organization.
Increasing knowledge: This research can provide the basis for amending the regulations and improving the processes of the social security organization and improving the financial stability of that organization.

Keywords

References

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Governmental Accounting
Volume 9, Issue 1 - Serial Number 17
December 2022
Pages 341-372

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History

  • Receive Date: 31 October 2022
  • Revise Date: 15 December 2022
  • Accept Date: 26 November 2022

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