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Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach
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Akbar Ashuri   , Mahmood Rahmani * , Saeed Jabbarzadeh Kangarloei |
| Sannandaj Branch, Islamic Azad University, |
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Abstract: (496 Views) |
| Small and Medium-sized Enterprises (SMEs) play a major role in the country's economy. The purpose of this study is to design a model of financial health indicators for small and medium-sized enterprises. The main issue of this research is what are the factors that can affect on the financial health (profitability and continuity of economic unit activity) of SME units. For this purpose, in the beginning, the components of the research on the financial health of SMEs through literature and semi-structured interviews with 17 experts, judicial experts who had at least ten years of executive experience in the field of bankruptcy matters in SME companies and in a snowball, method were selected, it was identified. The interviews were coded with three coding methods, open, central and selective, and finally eighteen components were identified and in the quantitative part, an Interpretive structural modeling was created using MATLAB software to provide a model of financial health in small and medium enterprises. The results show that the ISM of the study can be presented in eight levels, the main of which is human resources and the challenge of SMEs in the field of financing. After that, to identify the position of the identified components, it was determined using Micmac software based on influence and dependence, and five groups including influential, risk, target, regulatory and independent variables were identified. Micmac analysis showed that the model of financial health in SMEs is depend on various variables. |
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| Keywords: Financial Health, SME companies, Structural-interpretive approach, Micmac. |
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Full-Text [PDF 1109 kb]
(421 Downloads)
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Type of Study: Applicable |
Subject:
Accounting
Received: 2023/07/14 | Accepted: 2023/09/17 | Published: 2024/06/19
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