Document Type : Research Paper
Authors
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
Abstract
The purpose of this research is drawing perspectives of strategic management accounting in the sustainability of companies in terms of using financial technologies (FinTech). In terms of research method and based on the purpose and type of result, this study is classified as exploratory and developmental research. First, through thematic analysis, the accounting functions of strategic management for the sustainability of companies in terms of financial technologies were identified, and by conducting Delphi analysis, the reliability level of the identified themes was examined. Finally, through scenario analysis, the research sought to base strategic management accounting perspectives in terms of sustainability in financial technologies (FinTech). In this study, accounting and financial management experts, who had a higher level of awareness of the phenomenon under investigation, participated through interview tools and matrix checklists. The results of the study in the first phase of the research conducted during 13 interviews indicate the identification of 3 overarching themes, 6 organizing themes and 26 basic themes. On the other hand, the results of the second phase of the research, by confirming the two bases of the service cycle costing technique in fintech sustainability and the benchmarking technique in fintech sustainability as the determining axes of possible scenarios, showed that 4 matrices can provide prospects for evaluating the functions of strategic management accounting in the sustainability of companies. Determine the use of financial technologies in the future.
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