درخت حوزه‌های تخصصی

This study aimed to develop an internal control model for the Iranian Social Security Organization with a risk management approach. This exploratory study is applied in terms of objective, and the statistical population comprised 340 employees in the financial department of the Iranian Social Security Organization. The data was collected using interviews and questionnaires, and the hypotheses were tested with inferential statistics and structural equation tests. The results showed that the internal control factors of the Iranian Social Security Organization include the income bank system, the legal obligations system, compensation, the financial bookkeeping system, the movable and immovable property system, the financial management system, and check issuance requirements. The results also showed that the factors affecting internal controls are among the factors influencing risk management. Considering the extent of branches, dimensions, various services including (retirement, disability) and the size and volume of financial operations, as well as the very high budget of the Social Security Organization (for example, in 1401, the budget of the Social Security Organization is 500 thousand billion Rials), there are many factors on the controls Empty and effective risk management. The most important factors affecting the Social Security Organization's internal controls' efficacy are the financial bookkeeping system, Payroll system, And Legal requirements for issuing checks.

Making decisions regarding capital structure is among the most challenging issues ahead for firms and the most critical decisions for their survival. On the other hand, several significant aspects, such as behavioral factors, have been overlooked in this field. Thus, the present study mainly seeks to identify the factors affecting capital structure in Iranian firms, emphasizing the role of behavioral factors. The present study employs mixed qualitative and quantitative research methods. From the qualitative point of view, capital market experts were inquired, and theoretical saturation was achieved using the snowball method. After the interviews, research components were extracted through coding. The opinions of a group of experts and managers of firms listed on the Tehran Stock Exchange were used in the quantitative section, and a structural equation form was used to perform confirmatory factor analysis on the research model. A total of 63 concepts in the form of six categories were identified at the first stage, which was reduced to 58 in the form of six categories and was confirmed after the concepts were sent back to the experts. The principal components included behavioral factors, macroeconomic factors, political factors, socio-cultural factors, firm features, and corporate governance. Results were validated through factor analysis in the quantitative portion of the study. The present study can be considered among the comprehensive studies at the construct level with an integrated approach to firms' capital structure. The emergence of behavioral finance resulted from understanding the importance of measuring human behavior as a factor with transcendent consequences for financial decisions. Hence, most behavioral finance studies are focused on observable behaviors. However, the item response theory presents an integrated method for disciplines that work with cognitive variables. Accepting opportunities for new knowledge is essential for firm decisions to respond to the mental views of financial managers. The present study sought to identify the factors influencing firms' capital structure in Iran. The tool used in the present study reflected the elements making up the capital structure. In this regard, the notable point is how the classic criterion of structural capital components can explain financial managers' perception of decision-making. The research results in this area are interesting since we have confirmed a capital structure theory at the construct level. The conformity of the results and the obtained reliability levels indicate that this theory fits the given dimensions well. Moreover, relevant evidence indicates that senior financial managers adopt various states considering internal and external factors at the structural level, which can cause cognitive bias in decision-making.