جستجوی مقالات مرتبط با کلیدواژه "financial discipline" در نشریات گروه "مدیریت"

Financial discipline is a fundamental factor in the success and growth of companies, especially cooperatives, and has drawn considerable attention from researchers. It refers to the effective management of resources, controlling costs, and complying with tax laws and regulations. These basic principles significantly impact the growth and development of cooperatives. The main goal of this research is to examine the effect of financial discipline on various aspects of growth and development in cooperatives. This study is classified as applied research based on its objective and descriptive-correlational based on its method. Data were collected through a questionnaire targeting managers and financial leaders of cooperatives, yielding 339 standardized responses through Morgan's table. To test the hypotheses, factor analysis and structural equations modeling were employed using SPSS and LISREL software. The results indicated that financial discipline has a positive and significant impact on the growth and development dimensions of cooperatives. With solid financial discipline, cooperatives can effectively manage their financial resources, optimize investment opportunities, and ensure financial sustainability. Ultimately, these factors contribute to business growth and development. Thus, financial discipline enhances the financial and economic efficiency of cooperatives, aiding them in achieving their growth and development goals.

Global events in recent months, such as the Quid 19 epidemic, have put pressures on the public budget that have made it more difficult to understand and measure. On the other hand, the large share of state-owned companies in the public budget and the need for their continuous monitoring and inspection in the country's economic policies, has led to more attention paid to the financial discipline of state-owned companies and the need for applied research in this area. In this regard, the main purpose of this study is to investigate the relationship between the components of supervision, inspection and financial discipline of state-owned companies. This study is a quantitative research and has been done using pairwise comparison questionnaire and Demetel method as one of the multi-criteria decision making techniques to determine the effectiveness and effectiveness between the components. The experts of this research include 12 experts on financial and control issues of state-owned companies who have been selected by snowball sampling method. The instrument used in this research is a researcher-made questionnaire and the validity and reliability of the research results have been confirmed by experts by CVR and retest methods. The results of this study indicate the effectiveness of the components of "continuous monitoring", "external inspection" and "subordinate and upstream inspection" and the high effectiveness of all three components "financial discipline before spending", "financial discipline during spending" and "financial discipline after" Expense. This research with a different approach to the literature, focusing on the differences between the two concepts of supervision and inspection, in addition to the development of public sector accounting literature for financial discipline, the pattern of relationships between research components for better supervision and inspection.

performance auditing helps to improve the transparency, accountability and financial discipline of the organization by examining the economic viability, efficiency and effectiveness of the organization through identifying the causes of deviations and inefficiencies. The purpose of the present paper is to examine the impact of performance auditing on financial discipline of managers. This research is an applied and descriptive survey method. The data collection tool was a researcher-made questionnaire. Cronbach’s alpha method was used to determine its reliability, which is acceptable with respect to the coefficient of 0.849. The validity of the questionnaire was confirmed by experts through content validity. Statistical population includes all managers and heads of financial departments of NAJA with 116 persons. Using simple random sampling method, 90 people were selected through Cochran test. For data analysis, Kolmogorov-Smirnov test, one-sample t-test and Friedman rank test were used. The results show that with 95% confidence, performance auditing has a positive and significant impact on financial discipline of managers in the field. Against the ranking, the effect of performance audit components through Friedman’s rank test has the greatest effect on commanders’ financial discipline.