Smartening the insurance industry, management accounting, financial discipline, model, meta-synthesis, factors, prioritization
Providing a Smartization Model in the Insurance Industry Based on Financial Discipline in Accordance with Management Accounting Principles
Subject Areas : Management Accounting
Reza Imani
1
,
Nowrouz Nourollahzadeh
2
*
,
Farzaneh Bikzadeh Abbasi
3
,
fatemeh sarraf
4
1 - Ph.D. Student in Finance, Insurance, Islamic Azad University, South Tehran Branch, Tehran, Iran.
2 - Asistant Professor of Accounting, Islamic Azad University Tehran South, Iran
3 - Department of Business Management , South Tehran Branch, Islamic Azad University,Tehran,Iran
4 - 0
Keywords: Smartening the insurance industry, management accounting, financial discipline, model, meta-synthesis, factors, prioritization,
Abstract :
The present article aims to present a model of smart insurance industry based on financial discipline in line with management accounting principles using the meta-synthesis method. The first statistical population of the study included all written documents related to smart insurance industry and financial discipline in line with management accounting principles, including 28 articles and works, selected and analyzed based on valid criteria from 89 articles and works. The second statistical population included experts in the fields of financial management, accounting, and smart insurance industry, of which 20 were ultimately determined and they provided comments and suggestions remotely. By applying the seven stages of meta-synthesis, a conceptual model was obtained in six conceptual layers, categories, and codes. Concepts and topics were included in each of the layers, and 28 articles were finally identified. In order to qualitatively validate the model obtained based on the opinions of experts in the form of focus groups, a fuzzy Delphi method was used, and the conceptual model was approved by the research experts. The conceptual model of the research was categorized into three dimensions including control, contextual, and organizational dimensions. ncepts and topics were included in each of the layers, and 28 articles were finally identified. In order to qualitatively validate the model obtained based on the opinions of experts in the form of focus groups, a fuzzy Delphi method was used, and the conceptual model was app
The present article aims to present a model of smart insurance industry based on financial discipline in line with management accounting principles using the meta-synthesis method. The first statistical population of the study included all written documents related to smart insurance industry and financial discipline in line with management accounting principles, including 28 articles and works, selected and analyzed based on valid criteria from 89 articles and works. The second statistical population included experts in the fields of financial management, accounting, and smart insurance industry, of which 20 were ultimately determined and they provided comments and suggestions remotely. By applying the seven stages of meta-synthesis, a conceptual model was obtained in six conceptual layers, categories, and codes. Concepts and topics were included in each of the layers, and 28 articles were finally identified. In order to qualitatively validate the model obtained based on the opinions of experts in the form of focus groups, a fuzzy Delphi method was used, and the conceptual model was approved by the research experts. The conceptual model of the research was categorized into three dimensions including control, contextual, and organizational dimensions.
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