جستجوی مقالات مرتبط با کلیدواژه « financial control » در نشریات گروه « مدیریت »

The aim of this study is to identify the causes of failure in financial and administrative management and control systems: A Case Study of Iran University of Science and Technology. This descriptive and correlation study was conducted on the staff of the University of Science and Technology, with a sample size of 200 people. In this study, to assess the causes of failure in financial and administrative management and control systems, a pre-validated questionnaire was used with an alpha coefficient of α= 0.83. Factors affecting failure are divided into three categories. In addition to descriptive statistics, correlation and regression analysis were used. The results show that accounting systems, human factors and legal deficiencies in the administrative and financial control are, respectively, the most important causes of failure in financial and administrative management and control systems at Iran University of Science and Technology.

Companies' efforts to gain more market share and maintain survival have made the integration of companies to use each other's ability as a parent company. One of the main concerns of the parent company is how to control the subsidiary businesses. The present study has been carried out by purpose of design an intelligent model for corporate control strategies with emphasis on the interaction of the parent company with subsidiaries in Holding TAPIKO. This research is applied in terms of purpose and in terms of method, descriptive-follow-up research. Research data includes documentation received from literature and indexed articles in Scopus and Science Direct, as well as semi -structured interviews. First, using qualitative content analysis methods of interviews and articles were coded in maxqda2020 software, 28 sub -categories in the form of 8 short -term profitability categories, long -term profitability, distinctive capability, market trends, fitness, company size, power size, power Politically identified. The following comments were used to identify the coefficients of the importance of components and write fuzzy rules, and were designed using MATLAB software and fuzzy inference system (FIS), which included 31 fuzzy rules. The model was implemented in 3 modes of cellulose, tires as well as petrochemicals. The results of the research for cellulose and tire companies indicate less financial control strategy and interference, and for petrochemical subsidiaries, it shows strategic control and greater interference by the maternal firm. The result of validation review through Surface analysis also indicates the appropriate model validity of the model.

Although the expansion of parent firms is of great importance to economic development and their central role in the administration of diverse businesses and value creation is undeniable, one of the main concerns of these firms and managers of subsidiaries is how to establish relationships or in other words corporate control. Parent firms can control the entire business process of subsidiaries, and this control can be introduced in the form of three styles of strategic planning, financial control and strategic control, which is commonly known as parent control in theoretical literature. However, the complexity of environmental conditions and increasing uncertainties will not allow the adoption of a fixed control style to meet the goals of the parent firms. Therefore, creating an interactive and scenario -based control system is recommended for subsidiaries for long-term survival. In this article, by reviewing the literature on parent firms control and a critical view of the popular methods and styles of controlling  subsidiary companies, a new method with an emphasis on participation, interaction and internalization of strategic decisions is presented to cover the current shortcomings and offer a more effective control of firms in changing environments. In the current study, the different categories of parent firms along with their configuration and managerial styles under different conditions, the proportion of characteristics, size, diversity and value -making practices are explained and compared. This review article can be effective for corporate control and can open a new horizon for future researchers to analyze the different styles of parent firms under uncertainty.