نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه مدیریت ، واحد مسجدسلیمان ، دانشگاه آزاد اسلامی ، مسجدسلیمان، ایران
2 گروه حسابداری ، واحد مسجدسلیمان، دانشگاه آزاد اسلامی ، مسجدسلیمان، ایران
3 گروه ریاضی کاربردی، دانشگاه آزاد اسلامی، واحد مسجد سلیمان، مسجد سلیمان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to present a propositional content paradigm of financial performance deficiencies in Abadan Oil Refining Company based on meta-analysis and comprehensive interpretive / structural analysis. In this research, which is based on a mixed methodology, at first 14 university experts in the field of financial management were involved in meta-analysis and Delphi to identify the research components and propositions from the same research and then to achieve the theoretical adequacy of the component and 20 managers at different levels of Abadan National Oil Products Distribution Company, using matrix questionnaires, the identified propositions were stratified into the range of the most influential propositions to the least effective ones. The results in the qualitative analysis section indicate the existence of three main components in the form of twenty final proposition based on theoretical adequacy and in the quantitative section, the four proposition , the incompatibility between financial decision-making procedures with information management systems; the lack of analysis of identified opportunities and financial threats; the lack of coherent budgeting procedures and the inflexibility of investing development are all paradigm-level propositions of financial impact paradigms which causes of financial performance failure at Abadan Oil Refinery were identified. The results of this study indicate that there is a major insufficiency in the level of corporate strategies that need to be considered in today's economic and sanctions conditions which can be considered as an effective way for sustainable development of the company.
کلیدواژهها [English]