جستجوی مقالات مرتبط با کلیدواژه « financial sustainability » در نشریات گروه « حسابداری »

Pension funds in Iran use defined benefit pension plan and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet the informational needs of stakeholders. Thus, the main issue is to identify the indicators and standards for comprehensive evaluation of financial sustainability. To address this issue, the theoretical foundations of sustainability evaluation of pension funds and the indicators applied by other countries and international organizations were examined. The indicators were presented to experts for receiving their opinions and in order to reach a consensus on key indicators a fuzzy Delphi method was applied. For ranking and developing a combined indicator, the final indicator was obtained using experts' opinions and the SWARA method. 27 indicators in four dimensions were extracted from the theoretical foundations: equity, adequacy, financial, and innovation. According to the results of the fuzzy Delphi method, 15 key indicators were confirmed finally. Among the key indicators, the support ratio obtained the first rank, while the replacement rate and penetration coefficient obtained the second and third ranks, respectively. The results of the SWARA method confirmed the combined indicator consisting of equity dimension (1 sub-indicator), adequacy dimension (3 sub-indicators), and financial dimension (11 sub-indicators). The weight of equity, adequacy and financial in the combined indicator is equal to 6%, 21%, and 73%, respectively. The support ratio, present value of Assets to Liabilities Ratio, and actuary analysis obtained ranks 1 to 3. the financial dimension has the highest importance,

The present era can be named the age of management. With respect to the fact that disclosure of intellectual assets in the international level is growing, the corporations are putting their competitive and distinctive advantage in knowledge management strategies which should use intellectual assets as a source of producing organizational performance priority and value. According to the approach of beneficiaries, the sustenance of the corporations' activities, competitions, and stable relationship depends on sustainability accounting functions. Therefore, the corporates stabilize their transactions using relevant structures and by reporting the sustainability, they can reform and inform their performance. Thus, evaluation and disclosure of intellectual asset as an innovative value has been considered by the beneficiaries who have contradictory interests. The purpose of the present research is to review the role of knowledge management on the correlation between intellectual asset and sustainability accosting structures of the corporations accepted in the stock exchange from 2015 to 2019. The research statistical sample composed of the financial managers and experts in the corporations under study and for data collection, some standard and research made questionnaires as well as financial bills were used. After reliability and validity testing, data analysis and hypothesis testing was conducted using Structural Equation Method (SEM) and Smart-Pls software. The results indicate that accounting sustainability structures of the corporations significantly and directly are influenced by the evaluation and reporting of intellectual assets and that organizational knowledge management fosters this positive and significant correlation. Assessment and disclosure of intellectual assets makes the corporations achieve sustainability accounting structures with higher quality.

One of the issues that are rarely addressed in many companies today and is a major obstacle to achieving corporate sustainability is the companies' focus on economic development and financial issues without regard to corporate social responsibility (CSR). Perhaps one of the reasons companies do not pay attention to this issue is the lack of comprehensive knowledge of the factors affecting their social responsibility, as well as the lack of a model for its development and implementation. The purpose of this paper is to identify the factors affecting CSR and to provide an interpretive structural modeling (ISM) to help develop it.

In this research, by studying previous literature, 15 factors affecting CSR were identified and approved by 7 academic experts in the field of social responsibility. Then, using the opinions of 21 experts in this field, a model was designed to develop CSR using the ISM method.

The results showed that the CSR implementation model has 7 levels and the factors of stakeholder pressure, company ownership, and company size are among the most effective CSR and infrastructure factors for its implementation. Also, the factors of increasing public trust, improving financial performance, investment efficiency, and reducing stock price risk are affected in nature.

Since dependent factors are achieved as a result of social responsibility activities, managers and politicians must focus on other factors that cause these factors (the underlying factors of the model).

Sustainable development is a fair distribution of development opportunities which considering to longterm vision and compliance the inter generational and inter period equity and indicates various aspects including economic, social, political and environment. The importance of sustainable development has increased by passing the time and the result of the various aspects of the policies of the public sector. One of the most important aspects of sustainable development is to achieve the financial sustainability that is the government‘s fiscal policies with the long period of time and considering the results of these policies with all of its aspects. In this regard, standard indictors are required to assess the sustainability of public sector activities. The purpose of this paper is to examine the indictors used to assess the financial sustainability and its evolution. These indictors are introdused in two categories as traditional and innovative approaches. The traditional approach that include one-dimensional indictors of finance including: the debt ratio, the primary surplus, the primary gap, the tax gap and innovative approach that include the composite indictors in various areas of specialization including: fiscal responsibility indictor, key national indictors including social, environmental, and economic indicators.