Evaluating the impact of intelligent financial management model categories in gas refining companies
Subject Areas :
Seyed Ali Sedighipour
1
,
Shahrokh Bozorgmehrian
2
*
,
Allah Karam Salehi
3
1 - Department of Financial Management, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran
2 - Department of accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran
3 -
Keywords: Smart financial management, gas refining companies, structural equation model ,
Abstract :
Purpose: The aim of this study is to evaluate the impact of smart financial management model categories in gas refining companies, which was conducted in 1402. The statistical population of the study includes managers and board members, financial managers and experts, and IT managers and experts in gas refining companies. Using the available sampling method, the sample size was determined to be 302 people.
Method: The present study is applied and quantitatively conducted as a correlation survey. The data collection tool is a researcher-made questionnaire, and the hypotheses were tested using structural equation modeling based on the partial least squares approach and using PLS software.
Findings: The findings from structural equations indicate a desirable relationship in the factor structure of the model, such that causal, contextual, and intervening conditions have a significant relationship on the phenomenon of the central category (smart financial management). Also, the central category has a significant mediating effect on strategies, and finally, strategies have a significant mediating effect on the relationships between the central category and outcomes.
Conclusion: In general, the results indicate that the smart financial management model in gas refining companies has high predictability and can be used as effective factors on smart financial management.In addition to expanding the literature on smart financial management, this research leads to smart financial risk prediction, improved smarter financial decision-making, and optimal allocation of financial resources in gas refining companies, and also highlights the importance of model categories for stakeholders.
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