مدل شایستگی مالی شرکت‌های بیمه با استفاده از رویکرد دلفی فازی و معادلات ساختاری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

2 دانشیار گروه مدیریت بازرگانی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

3 دانشجوی دوره دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران

10.22075/jem.2024.33694.1923

چکیده

شایستگی مالی شاخصی است که نشان می‌دهد چگونه یک سازمان از منابع خود به بهترین شکل ممکن در جهت کسب سود و ایفای تعهدات آتی استفاده نموده، شایستگی مالی یک شرکت بیمه به معنای مهارت و توانایی ایفای تعهدات مالی کوتاه‌مدت و بلندمدت و نیز تداوم سودآوری با رعایت الزامات نهاد ناظر می‌باشد. با توجه به عدم وجود مدلی مشخص برای تعیین شایستگی مالی شرکت‌های بیمه، هدف از تحقیق حاضر تعیین مدلی نظام‌مند برای سنجش شایستگی مالی شرکت‌های بیمه در ایران می‌باشد. پژوهش حاضر از نظر هدف جز پژوهش های توسعه‌ای بوده و جهت انجام پژوهش از روش تحقیق آمیخته (کیفی و کمی) استفاده شده است. جهت استخراج ابعاد، مولفه‌ها و ‌شاخص‌های شایستگی مالی از روش تحقیق کیفی با رویکرد فراترکیب استفاده شده، جهت غربال‌گری ‌شاخص‌ها از روش دلفی فازی و در نهایت از تحلیل عاملی تاییدی و ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎری استفاده شده است. جامعه آماری پژوهش شامل مدیران عامل، معاونین و مدیران مالی، روسای حسابداری و حسابرسان شاغل در صنعت بیمه می‌باشد. با استفاده از روش فراترکیب ابتدا 58 شاخص  استخراج گردید که در قالب 5 بعد و 15 مولفه تقسیم‌بندی شدند. اعتبار و روایی ‌شاخص‌ها با مصاحبه با 12 نفر از خبرگان پژوهش صورت پذیرفت و با اجرای روش دلفی فازی تعداد 52 شاخص مورد تایید قرار گرفت. شاخص‌های نهایی شده از طریق تدوین پرسشنامه بین تمام افراد فوق توزیع و تعداد 198 پرسشنامه جمع‌آوری و از طریق تحلیل عاملی تاییدی و معادلات ساختاری مورد تحلیل قرار گرفت. مدل نهایی شامل 5 بعد می باشد که عبارتند از بعد فنی بیمه‌گری، بعد بازاریابی و تسلط بر بازار، بعد مالی، بعد ساختار حاکمیت شرکتی و مدیریتی و بعد عوامل کلان اقتصادی و محیط عملیاتی صنعت بیمه.

کلیدواژه‌ها


عنوان مقاله [English]

Financial competence model of insurance companies using fuzzy Delphi approach and structural equation modeling

نویسندگان [English]

  • , Roohollah Seddighi, 1
  • Javad Shekarkhah 1
  • Haghighi kaffash Mehdi 2
  • ali bahraminasab 3
1 Associate Professor, Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran
2 Associate Professor, Department of business management, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran.
3 PhD student, Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran
چکیده [English]

Financial competence is an indicator that shows how a company uses its resources in the best possible way to earn profit and fulfill future obligations. The financial competence of an insurance company means the skill and ability to fulfill short-term and long-term financial obligations, as well as the continuation of profitability in compliance with the requirements. It is a supervisory body. Due to the lack of a specific model for determining the financial competence of insurance companies, it is necessary to determine a systematic model for measuring the financial competence of insurance companies in Iran.
In terms of its purpose, the current research is one of the developmental researches, and a mixed research method (qualitative and quantitative) has been used to conduct the research. In order to extract the dimensions, components and indicators of financial competence, a qualitative research method with a meta-composite approach was used, in order to screen the indicators, a fuzzy Delphi method was used, and finally, confirmatory factor analysis and structural equations were used.
Using the metacombination method, 58 indicators were first extracted, which were divided into 5 dimensions and 15 components. The reliability and validity of the indicators was done by interviewing 12 research experts and 52 indicators were confirmed by implementing the fuzzy Delphi method. The finalized indicators were presented to the experts through the formulation of a questionnaire and 198 questionnaires were collected and analyzed through confirmatory factor analysis and structural equations. The final model includes 5 technical dimensions of insurance, marketing dimension and market dominance, financial dimension, corporate and managerial governance structure dimension, and macro economic factors and operational environment dimension of the insurance industry.

کلیدواژه‌ها [English]

  • Financial Solvency
  • Financial Soundness
  • Financial Competence
  • Insurance Firms
  • fuzzy Delphi and structural equations
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