جستجوی مقالات مرتبط با کلیدواژه "banking system" در نشریات گروه "حسابداری"

This research was done with the aim of designing the accounting model of strategic management in the banking sector with an interpretative structural approach. The information needed for the research to present the model was collected from among the experts, that is, 16 management accounting experts in the banking field. In this research, a model for strategic management accounting in the banking sector was designed using Interpretive Structural Modeling (ISM). The results showed that the accounting factors of strategic management include increasing strategic competitiveness, improving performance and management reports, optimal management of resources and costs, improving internal control systems, making effective organizational decisions, creating sustainable competitive advantage, strategic planning and budgeting based on information systems indicators. It will include adapting the bank's structure, improving the information structure, upgrading costing strategies, creating a value chain, validating information and reports. Also, organizational culture factors including innovative and creative culture, culture of adaptability and adaptability, promotion of culture of accountability and culture of meritocracy in addition to promotion of accounting factors of strategic management can improve and promote accounting factors of strategic management including increasing strategic competitiveness, improvement of reports through the promotion of information systems. functional and managerial, optimal management of resources and expenses, improvement of internal control systems, adoption of effective organizational decisions, creation of sustainable competitive advantage, strategic planning and budgeting.

This paper aims to identify and present a model for contributing factors to FinTech implementation in the country's Banking system using the blended approach.Using the blended approach, the scholar first (in the qualitative section) analyzed 30 specialists in the banking system in several phases. Second, in the quantitative section, by using the smart PLS Software and structural equation approach, the effectiveness of variables is assessed by distributing a questionnaire among 267 employees of Bank RefahKargaran.The results show that “economic governance of the state”, “culture building and training”, “structural preparation”, “banking system transparency”, and “facilities and incentives” can affect FinTech implementation in the Banking system. Further, quantitative phase analyses show that all research constructs, In the form of five hypotheses, directly contribute to the FinTech implementation in the financial system.Since the traditional banking in the world is about to change into digital-evolution banking; this paper is concerned with one of the significant digital banking events, FinTech. in the FinTech area, few studies have presented on the implementation.

Subject and Purpose of the Article:

 Subject and Objective The present study seeks the role of intellectual capital, financial literacy and business experience in attracting resources and sustainable competitive performance in banks and financial and credit institutions under the supervision of the Central Bank of Iran.

This research is applied in terms of purpose and is descriptive-survey in terms of type. The information related to the research questionnaire was completed by 281 managers of banks and financial and credit institutions of Mazandaran province in 2020. In this research, the structural equation model has been used to test the hypotheses.

The results of hypothesis testing show that intellectual capital has a positive and significant effect on sustainable competitive performance. The findings also indicate that intellectual capital has a positive effect on resource acquisition. On the other hand, resource acquisition has a positive and significant effect on sustainable competitive advantage, it plays a mediating role in the relationship between intellectual capital and sustainable competitive advantage. There was no significant relationship between business experience and financial literacy with resource acquisition, but financial literacy and business experience positively moderate the relationship between intellectual capital and resource acquisition.

Conclusion, Originality and its Contribution to the Knowledge:

 This study shows that intellectual capital is a vital factor for sustainable competitive advantage and the performance of banks in emerging markets. The innovation of this research uses the intangible performance of managers to measure intellectual capital.