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Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability
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Hamidreza Khodayari   , Malek Taj Maleki Oskouei * , Azar Moslemi , Hasan Hemmati |
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Abstract: (319 Views) |
| Strategic management accounting is considered as a tool for formulating financial strategy policies of companies, which can be effective in instrumental development of investment plans and projects to obtain higher returns and control possible risks. The aim of this study is to present a systematic representation pattern of drivers and consequent of strategic management accounting in the financial fintechs sustainability. In order to achieve this goal, based on the combined nature of the study, first, through the data theory of the foundation, it was done to identify the effective areas of strategic management accounting in estimating the sustainability of fintechs that after conducting the Delphi analysis, the research seeks to expand the process of the linked matrix in order to provide a systematic model for representing the drivers and results of the central phenomenon in the context of capital market companies. In this study, 13 university experts were selected through theoretical sampling and snowball, with due regard for expertise, as participants in the qualitative part of the study and 28 people from certified accountants, financial managers and accounting heads of capital market companies were present as participants of the quantitative part for analytical processes. The results of the study in the qualitative part, with 13 interviews and 240 open codes created, indicate the identification of three categories, six components and twenty six conceptual themes that represent the fields of strategic management accounting in the form of a hexagonal framework. The results of the quantitative part of the study also aim to provide a strategic road map in the application of strategic management accounting functions to promote the sustainability of fintechs, indicating that the balanced scorecard technique is the most stimulating component of structural adjustment of strategic management accounting in the development of fintechs can provide financial services comparable to competitors as a sustainable consequent for the shareholders. |
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| Keywords: Fintechs Sustainability, Strategic Management Accounting, Systematic Representation Pattern |
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Full-Text [PDF 1470 kb]
(76 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/06/17 | Accepted: 2025/08/11 | Published: 2026/05/31
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