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
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [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]