طراحی و تبیین مدل فازی ارزیابی عملکرد صندوق های سرمایه گذاری جسورانه با رویکرد بهبود
محورهای موضوعی : حسابداری و حسابرسی
شهلا خنفری پور خنفری
1
,
نادر خدری
2
,
سعید نصیری
3
*
,
مهدی بصیرت
4
1 - دانشجوی دکتری حسابداری/دانشگاه آزاد اسلامی واحد اهواز/ایران
2 - استادیار گروه حسابداری، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران
3 - گروه حسابداری، دانشگاه آزاد اسلامی، اهواز، ایران
4 - گروه اقتصاد، دانشگاه آزاد اسلامی، اهواز، ایران
کلید واژه: سرمایه گذاری, صندوق های جسورانه, بهبود,
چکیده مقاله :
ایده‌هایی که برای اجرایی شدن نیازمند حمایت مالی و اعتمادند. اما به دلیل مخارج بالای راه‌اندازی یک کسب و کار تازه، ممکن است یک فرد یا یک شرکت هزینه شروع کار یک استارت‌آپ را تقبل نکند. به همین خاطر نوعی از صندوق‌های سرمایه گذاری که تاسیس شدند تا از شرکت‌های جدید حمایت کنند. در این راستا این پژوهش با هدف طراحی و تبیین مدل فازی ارزیابی عملکرد صندوق های سرمایه گذاری جسورانه با رویکرد بهبود انجام‌گرفته است. این پژوهش با رویکردآمیخته (کیفی-کمی) انجام شد. در بخش کیفی پس از مصاحبه با خبرگان سازمانی و دانشگاهی عوامل مدل پژوهش شناسایی شدند. در بخش کمی نیز با استفاده از تکنیک دلفی مولفه ها تایید و سپس مدل فازی پژوهش با کمک استنتاج فازی طراحی شد. پس از تحلیل داده های حاصل از مصاحبه با 20 خبره، ابتدا 29 تم فرعی استخراج و سپس 17 عامل مهم مدل موردنظر در بخش کیفی شناسایی شدند. سپس با استفاده از خبرگان با روش دلفی فازی همه مولفه ها مورد تایید قرار گرفته و در جهت ایجاد نوآوری و تمایز با سایر پژوهش ها مدل استنتاج فازی براین اساس تدوین شد. با استفاده از مدل طراحی شده استنتاج فازی عملکرد چهار صندوق سرمایه گذاری جسورانه مورد بررسی قرار گرفت و مشخص شد که بیشترین عملکرد مربوط به صندوق سرمایه گذاری جسورانه دوم است.
Ideas that require financial support and trust to be implemented. However, due to the high cost of starting a new business, a person or company may be unable to afford the start-up cost. This is why an investment fund was established to support new companies. This research was carried out to design and interpret a phase-based model for evaluating the performance of investment funds thoroughly with an improved approach. This research was carried out with a qualitative approach. In the Qualifying Department, model research factors were identified after interviews with organizational and academic reporters. In a small section, it was also confirmed using the Delphi technique of the multiverse, and then the phase model of the research was designed with the help of a phase product. After analyzing the data obtained from the interview with 20 reports, the first 29 sub-sections of the extraction and then 17 key factors of the model being considered were identified in the qualitative section. Then, using analysts using the delphine phase method, all molecules were validated, and a phase-based model was compiled to create innovation and differentiate it from other studies. Using the designed model of phase output, the performance of the four investment funds was thoroughly examined, and it was determined that the highest performance associated with the second investment fund was the second.
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