Action Research on Fintech Development Drivers based on Strategic Management Accounting Functions
Action Research on Fintech Development Drivers based on Strategic Management Accounting Functions
Subject Areas : Management Accounting
Reza Pezeshkizadeh 1 , ali mahmoudi 2 , ahmad Kaab Omeir 3 , fariborz avazzadeh fath 4
1 - PhD student, accounting department, Ahvaz branch, Islamic Azad University, Ahvaz, Iran
2 - Assistant Professor, Department of Accounting, ahvaz Branch, Islamic Azad University, ahvaz, Iran
3 - Assistant Professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, ahvaz, Iran
4 - Assistant Professor, Department of Accounting, Gachsaran University, Gachsaran, Iran
Keywords: Fintech Implementation, Strategic Management Accounting, Key Drivers,
Abstract :
The purpose of this study is action research on fintech development drivers based on strategic management accounting functions. In terms of exploratory methodology and in terms of data collection processes, this study is based on mixed methods. In the qualitative part, this study sought to identify the key drivers effective on the development of fintechs based on strategic management accounting functions by conducting interviews with accounting experts. In the quantitative part, through the rotated matrix and the Q score process, to implement the categorization of each of the drivers affecting the development of fintechs. Therefore, by using Colaizzi's (1978) approach, an attempt was made to create the final matrix of strategic reference points through the semantic integration of identified drivers with similar researches in terms of validity. In this study, 12 accounting experts were interviewed and 26 financial managers with more than 5 years of experience in capital market companies participated in filling Q analysis checklists for matrix categorization. The results in the qualitative part indicate the emergence of 25 effective key drivers for fintech development categorization based on strategic management accounting, which was confirmed in terms of systematic content matching with similar researches. The results in the quantitative part also indicated the existence of 4 typological categories that can develop the process of using and implementing fintechs through strategic management accounting functions.
