نوع مقاله : مقاله پژوهشی

نویسندگان

• حمید خدایاری ¹
• ملک‌تاج ملکی اسکوئی ملکی اسکوئی ²
• آذر مسلمی ³
• حسن همتی ⁴

¹ دانشجوی دکتری، گروه حسابداری، واحد خمین، دانشگاه آزاد اسلامی، خمین، ایران

² استادیار گروه حسابداری، دانشکده مدیریت، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران

³ استادیار حسابداری،گروه حسابداری، دانشگاه آزاد اسلامی، واحد خمین، خمین، ایران

⁴ دانشیار گروه حسابداری، واحد پرندک، موسسه آموزش عالی، پرندک، ایران

چکیده

هدف این مطالعه ترسیم چشم‌اندازهای پایداری حسابداری مدیریت استراتژیک ازنظر به‌کارگیری فناوری‌های مالی (فین‌تک) می‌باشد. این مطالعه ازنظر روش پژوهش و بر اساس هدف و نوع نتیجه، در دسته پژوهش‌های اکتشافی و توسعه‌ای قرار می‌گیرد. به‌طوری‌که ابتدا از طریق تحلیل مضمون، نسبت به شناسایی کارکردهای حسابداری مدیریت استراتژیک جهت پایداری شرکت‌ها ازنظر فناوری‌های مالی اقدام شد و با انجام تحلیل دلفی، سطح پایایی مضامین شناسایی‌شده موردبررسی قرار گرفت. درنهایت از طریق تحلیل سناریو، پژوهش به دنبال بسترسازی چشم‌اندازهای حسابداری مدیریت استراتژیک به لحاظ پایداری در فناوری‌های مالی (فین‌تک) بود. در این مطالعه خبرگان دانش حسابداری و مدیریت مالی که از سطح آگاهی بالاتری نسبت به پدیده موردبررسی برخوردار بودند، از طریق ابزارهای مصاحبه و چک لیست‌های ماتریسی مشارکت نمودند. نتایج مطالعه در فاز اول پژوهش طی 13 مصاحبه انجام‌شده، حکایت از شناسایی ۳ مضمون فراگیر و 6 مضمون سازمان‌دهنده و 26 مضمون پایه دارد که پس از انجام تحلیل دلفی مشخص گردید، ابعاد شناسایی‌شده، دارای پایایی می‌باشند. از طرف دیگر نتایج فاز دوم پژوهش با تأیید دو مبنای تکنیک بهایابی چرخه خدمات در پایداری فین‌تک و تکنیک محک‌زنی در پایداری فین‌تک به‌عنوان محورهای تعیین‌کننده سناریوهای احتمالی، نشان داد که 4 ماتریس می‌تواند چشم‌اندازهای ارزیابیِ پایداری کارکردهای حسابداری مدیریت استراتژیک ازنظر به‌کارگیری فناوری‌های مالی را در آینده مشخص نماید. نتایج این مطالعه نشان داد، حسابداری مدیریت استراتژیک با تمرکز بر تکنیک بهایابی چرخه خدمات در پایداری فین‌تک‌ها به دنبال این مسئله می‌باشند تا مزایایی ارائه خدمات مالی فناورانه به ذینفعان موردبررسی قرار گیرد تا در تفاوت با سایر روش‌های ارائه خدمات مالی به ذینفعان بتواند مزیت‌های قابل‌ادراک‌تری به لحاظ سرعت دسترسی به اطلاعات مالی، معیارهای فنی در تصمیم‌گیری و پشتیبانی‌های مالی به ذینفعان القاء نمایند.

کلیدواژه‌ها

• حسابداری مدیریت استراتژیک
• فناوری‌های مالی
• ماتریس‌های سناریوپردازی

موضوعات

• ابزارهای حسابداری
• حسابداری وجنبه های مختلف مالی
• نرم افزارها

عنوان مقاله [English]

Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech)

نویسندگان [English]

• Hamid Khodayari ¹
• Malektaj Maleki Oskuie ²
• Azar Moslemi ³
• Hasan Hemmati ⁴

¹ PhD student, Department of Accounting Khomein Branch, Islamic Azad University, Khomein, Iran

² Assistant Professor, Department of Accounting, Faculty of Management, North Tehran Branch, Islamic Azad University, Tehran, Iran

³ Assistant Professor, Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran

⁴ Associate Professor, Department of Accounting, Parandak University, Parandak, Iran

چکیده [English]

The purpose of this research is to explore perspectives on sustainability in strategic management accounting for the sustainability of companies in the context of financial technologies (FinTech). In terms of research method and based on its purpose and type of results, this study is classified as exploratory and developmental research. Initially, through thematic analysis, the accounting functions of strategic management for corporate sustainability in terms of financial technologies were identified. The reliability of the identified themes was then examined using Delphi analysis. Finally, through scenario analysis, the research aimed to establish strategic management accounting perspectives related to sustainability in financial technologies (FinTech). The results of the first phase of the research, conducted through 13 interviews revealed the identification of 3 overarching themes, 6 organizing themes, and 26 basic themes.

Introduction

Neoclassical economists and numerous management theories emphasize the assumption that the primary goal of companies is to maximize shareholder interests under competitive market conditions and limited capacities for acquiring financial resources. Shareholders are regarded as the most critical providers of financial resources necessary to advance corporate goals. Consequently, companies must adopt various significant approaches to secure stable financial resources and maintain their position in competitive market environments. One such approach involves leveraging financial technologies, or fintech, which focus on investing in technological infrastructure to achieve longer-term goals. These strategies aim to influence competitive dynamics arising from economic decisions and address the side effects of the company's operations on other stakeholders. Fintechs are defined as financial operational structures that enhance the scope of services expected by stakeholders through the application of innovative technologies, such as blockchain.

Literature Review

With the evolution of financial and accounting information technologies and infrastructures, management accounting is increasingly regarded as a dynamic phenomenon requiring reorganization in both cognitive and content dimensions. These changes, which began in 2008 with the emergence of fintech and artificial intelligence, have accelerated significantly in recent years. Fintech refers to innovative methods of financial transactions and reimbursement systems enabled by advancements in computer communication, big data analysis, networking, and artificial intelligence technology. The term fintech, an abbreviated of “financial technology” is often used in the context of financial strategies adopted by commercial businesses. Through fintech, businesses can develop capacities to deliver digital financial services using cutting-edge software and technologies.

Methodology

Based on the objective classification in the methodology, this study is considered exploratory because it utilizes expert interviews to identify the driving criteria of strategic management accounting for the sustainability of companies using financial technologies. In terms of its results, the study is developmental, as the combination of phenomena investigated lacks theoretical coherence and an integrated content framework in the study’s context. In terms of data type, this study employs a mixed-method approach. In the qualitative phase, thematic analysis and expert interviews were used to identify the driving criteria of strategic management accounting for corporate sustainability in the context of financial technologies. Subsequently, a Delphi analysis was conducted to examine the reliability of the identified themes. In the quantitative phase, the study utilizes scenario analysis to determine the functional perspectives of strategic management accounting drivers for sustainability in companies using financial technologies. To achieve this, the study focuses on mutual matrix processes and pairwise comparisons of criteria in row "i" and column "j" to identify the most favorable strategic management accounting scenarios for sustainability in the context of financial technologies.

Result

In this study, due to the lack of a coherent theoretical framework regarding the accounting functions of strategic management in the sustainability of companies using financial technologies, thematic analysis was employed in the first phase. During the 13 interviews conducted, a total of 3 overarching themes, 6 organizing themes, and 26 basic themes were identified through three stages of coding. Next, to formulate future scenarios for assessing the sustainability of financial technologies, the link matrix was used to identify the most impactful central organizing themes by analyzing the inputs and outputs of the matrix model through the MiM-Mak matrix. The results of this phase confirmed two key bases: the service cycle costing technique in fintech sustainability and the benchmarking technique in fintech sustainability. These bases serve as the axes for determining possible scenarios for evaluating the functions of strategic management accounting in the sustainability of companies using financial technologies. Through the reciprocal matrix, these scenarios provide a structured approach to describing the phenomenon under investigation.

Discussion

The purpose of this study is to explore perspectives on strategic management accounting in the sustainability of companies in terms of applying financial technologies (FinTech). Based on the results, the most favorable scenarios, in the matrix of mathematical functions is located in the third quadrant, referred to as the "metaphorical scenario of Heraclitus". This scenario highlights the significant role of the service cycle costing technique in fintech sustainability. In analyzing the results, it can be concluded that strategic management accounting, with a focus on the service cycle costing technique in fintech sustainability, seeks to explore the benefits of providing technological financial services to beneficiaries. This approach differentiates itself from traditional methods of delivering financial services by offering more perceptible advantages, such as faster access to financial information, enhanced technical criteria for decision-making, and improved financial support for beneficiaries. Thus, the financial service cycle costing tool, through strategic management accounting, enables these capabilities and fosters more advanced prospects for fintech sustainability at the level of commercial companies.

Conclusion

The results of this study indicate that strategic management accounting, with an emphasis on the service cycle costing technique in fintech sustainability, aims to explore the benefits of providing technological financial services to beneficiaries. This approach seeks to differentiate these services from other financial service delivery methods by offering more tangible advantages, such as faster access to financial information, enhanced technical criteria for decision-making, and improved financial support for beneficiaries.
 

کلیدواژه‌ها [English]

• Financial Technologies
• Scenario Matrices
• Strategic Management Accounting