پیوندهای مفید
آمار
| تعداد نشریات | 22 |
| تعداد شمارهها | 709 |
| تعداد مقالات | 10,213 |
| تعداد مشاهده مقاله | 71,680,412 |
| تعداد دریافت فایل اصل مقاله | 63,495,658 |
Enhancing knowledge management in financial supervision: A mathematical approaches | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقالات آماده انتشار، اصلاح شده برای چاپ، انتشار آنلاین از تاریخ 26 خرداد 1405 اصل مقاله (464.62 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2025.36859.5397 | ||
| نویسندگان | ||
| Abbasali Haghparast* 1؛ Yasaman Maleki1؛ Habib Piri1؛ Reza Sotoudeh2 | ||
| 1Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran | ||
| 2Department of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran | ||
| تاریخ دریافت: 21 دی 1403، تاریخ بازنگری: 22 بهمن 1403، تاریخ پذیرش: 11 اسفند 1403 | ||
| چکیده | ||
| Despite the supervision of financial and credit institutions by several regulators, evidence shows many weaknesses in the regulatory procedures for financial and credit institutions. This paper identifies and ranks the factors affecting the knowledge management implementation in the financial supervision of the Supreme Audit Court of Iran (SAC) in the banking sector. This is a qualitative paper by the grounded theory method. Data were collected by in-depth interviews with 15 experts of the SAC and the banking sector using purposive and snowball sampling methods, with open, axial, and selective coding methods to analyze the data. Findings showed that the outcomes are the most effective factor in the final model of knowledge management implementation in the financial supervision of the SAC in the banking sector, followed by strategies in the next priority. The contexts are the third priority and the background conditions and intervening conditions are ranked fourth impacts on the final model of knowledge management implementation in the financial supervision of the SAC in the banking sector with the causality having the least impact on the final model of knowledge management implementation in the financial supervision of the SAC in the banking sector. Also, the average of audit processes (strategies) and at the level of forces (intervening conditions) have gained the highest value and are the first and second priority. The least impact goes for the quality of services (causal conditions) and organization at the macro level of the bank (background conditions), ranked 37 and 38, respectively. | ||
| کلیدواژهها | ||
| implementation؛ knowledge management؛ financial supervision؛ the supreme audit court of Iran (SAC)؛ banking sector | ||
| مراجع | ||
|
[1] S. Adabesh, Supervision of banks and financial institutions from the perspective of monetary and financial policies with the Iranian‑American law scale, First Conf. Law Int. Law Politic. Sci. Human., 2021.
[2] B. Akins, Y. Dou, and J. Ng, Corruption in bank lending: The role of timely loan loss recognition, J. Account. Econ. 63 (2017), no. 2-3, 454-478.
[3] R. Alonso, W. Dessein, and N. Matouschek, Organize to adapt and compete, Ame. Econ. Assoc. J. 7 (2015), no. 2, 158-187.
[4] A. Amudo and E.L. Inanga, Evaluation of internal control systems: a case study from Uganda, Int. Res. J. Financ. Econ. 27 (2009), 124-144.
[5] D. Anginer, A.C. Bertay, R. Cull, A. Demirgüç‑Kunt, and D.S. Mare, Bank capital regulation and risk after the global financial crisis, J. Financ. Stab. 74 (2024), 100891. doi: 10.1016/j.jfs.2021.100891.
[6] G. Avignone, Y. Altunbas, S. Polizzi, and A. Regehezza, Centralised or decentralised banking supervision? Evidence from European banks, J. Int. Money Finance 110 (2021), 102264.
[7] A. Azar and N. Habashi, Presenting an effective model for auditing the public sector of the Supreme Audit Court of Iran (SAC) of the Islamic Republic of Iran, Audit. Knowledge J. 17 (2017), no. 66, 5-40. [In Persian]
[8] Basel Committee on Banking Supervision, Core Principles for Effective Banking Supervision, Bank for International Settlements, 2012.
[9] F. Bozorgi Gerdvisheh, M. Soufi, A. Amirteimoori, and M. Homayounfar, Efficiency analysis of banking sector in presence of undesirable factors using data envelopment analysis, Adv. Math. Finance Appl. 8 (2023), no. 2, 589-604.
[10] X. Chao, Q. Ran, J. Chen, T. Li, Q. Qian, and D. Ergu, Regulatory technology (Reg‑Tech) in financial stability supervision: Taxonomy, key methods, applications and future directions, Int. Rev. Financ. Anal. 80 (2022), 102023.
[11] M. Elsan, Comparative study of the legal authority of the banking regulatory body, 22nd Ann. Monetary Foreign Exchange Policy Conf., Tehran, 2012. [In Persian]
[12] B. Grodziska‑Modzelewska, The influence of the Polish financial supervision authority on the bank's management board, Central Eur. Rev. Econ. Manage. (CEREM) 5 (2021), no. 1, 43-58.
[13] D. Haji Shahverdi, G. Zomordian, M. Fallah Shams Lialestani, and F. Hanifi, Designing a system for warning the systemic banking crisis in the Iranian financial market (using Markov chains), Financ. Econ. 47 (2019), 135-153.
[14] F. Johari, G. Haji, N. Mehregan, and A. Sarlak, Bank lending channel reaction to financial suppression policies, Adv. Math. Finance Appl. 7 (2022), no. 3, 555-575.
[15] A.A. Kadkhodai, S.M. Tabatabai‑Nejad, and A. Fattahi Zafarghandi, Qualification of the state's supreme audit court in financial supervision on public non‑governmental institutions, Quart. Public Law Knowledge 8 (2019), no. 23, 19-42. [In Persian]
[16] N. Khosravi Pour, M. Jafari, and M.R. Abdi, Designing an optimal knowledge management model for regulatory agencies in Iran: case study: The supreme audit court of Iran (SAC), Audit. Knowledge 17 (2017), no. 69, 309-328. [In Persian]
[17] F. Liu, Y. Zhang, and L. Li, Review of systematic financial risk research based on knowledge map, Proc. Comput. Sci. 199 (2022), 315-322.
[18] A. Masoudian, A. Jafari Samimi, A. Erfani, and I. Abu Nouri, An analysis of the calculation of the cost of money in Iranian Banks (case study of Sepah bank branches in Semnan province), Financ. Econ. 13 (2019), no. 47, 1-17. [In Persian]
[19] A. Najarasl Asbforoshani, Financial and operational supervision in financial and accounting laws, Second Int. Conf. Challen. New Sol. Ind. Engin. Manag. Account., Damghan, 2021. [In Persian]
[20] A.J. Ojo, The role of internal auditors in fraud prevention (case study of Nigeria bank), Thesis in Business Economics and Tourism, Vaasa University of Applied Sciences, Finland, 2017.
[21] M. Rozeie, Presenting the desired model of auditing and financial supervision in NAJA, Quart. J. Supervis. Inspect. 2020 (2020), no. 51, 33-56.
[22] N. Seifollahi and A. Hamidzadeh Arbabi, Analysis of the effect of knowledge management and market orientation on market performance with the mediating role of open innovation (research sample: Tejarat bank), Strategic Manag. Organ. Knowledge 4 (2021), no. 1, 89-122.
[23] A. Shams Meymandi and L. Alipour, Investigating the impact of organizational structure and government financial supervision and its role in improving organizational management, 2nd Int. Conf. Manag. Econ. Market., Tehran, 2018. [In Persian]
[24] J.N. Warfield, Developing subsystem matrices in structural modeling, IEEE Trans. Syst. Man Cybernet. 1 (1974), 74-80. | ||
|
آمار تعداد مشاهده مقاله: 3 تعداد دریافت فایل اصل مقاله: 1 |
||