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Presenting a Structural-interpretive model of financial performance based on social responsibility in banks
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Ghasem Rahimi rigi *   , Mohsen Rashidi , Mahnam Molayi |
| azad university |
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Abstract: (395 Views) |
The purpose of this research is to determine financial performance indicators in banks with a social responsibility approach. The current research had a phenomenological and applied-developmental approach, which was conducted through in-depth interviews with 5 bank managers that the questions based on the audit standards published by auditing international organizations were answered. The answers were specified in three stages of open, central and selective coding, and finally, the acceptance threshold of each component was determined using the fuzzy Delphi method. At this stage, the opinions of 20 banking experts are used. In the phenomenology stage, six main axes of financial criteria, corporate governance, economic, social, related to employees and environment were identified with 43 sub-components.. Finally,by polling 15 other experts By analyzing structural-interpretive modeling and using MATLAB software on the power of influence and the degree of dependence of banks' performance indicators, it was determined that the analysis and analysis of the power of influence and the power of dependence of the components showed that the variables of corporate and financial governance as dependent variables; Economic, social and environmental variables were considered as independent variables and employees as independent variables. In other words, in terms of influence, the MICMAC analysis showed that first the environment, (social and economic), then the employees, and finally the corporate and financial governance have a greater influence on other variables, which indicates the high importance of social responsibility in banks.
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| Keywords: banks, phenomenology, Structural-interpretive, financial performance, social responsibility. |
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Full-Text [PDF 1538 kb]
(115 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2024/05/15 | Accepted: 2024/08/21 | Published: 2024/08/27
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