Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach

Iranian Journal of Accounting, Auditing and Finance

مقاله 6، دوره 6، شماره 3 - شماره پیاپی 20، آبان 2022، صفحه 93-110  

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.41841

نویسندگان

Payam Pirayesh Shirazi ¹؛ Reza Sotudeh ²؛ Mahdi Faghani ³

¹PhD Student, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

²Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.

³Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Sistan and Baluchestan University (Nikbakht), Zahedan, Iran

چکیده

In this research, we present a new model of a balanced evaluation system in listed firms on the Tehran Stock Exchange. The study's statistical analyses were carried out based on the extracted data from 166 questionnaires of listed firms on the Tehran Stock Exchange during 2020. In this paper, Cochran Formula is used for sampling and since all CEOs and financial managers of listed firms on the Stock Exchange were 688 people, the sample volume is 166 people. A questionnaire is used to collect the required information and evaluate the opinions of the statistical sample. The findings at a 95% of confidence level show that based on the Kolmogorov-Smirnov test, the significance level of all variables of balanced evaluation (customer, internal processes, growth, learning, and finance) was more than 0.05, and the result was normal. The structural equations indicate that it is possible to position the perspective (customer, internal processes, growth, learning, and finance) for designing and implementing the revised model of the balanced evaluation system in listed firms on the Tehran Stock Exchange. According to the study results, we recommend that organisation managers pay more attention to productivity, training programs, and education level enhancement of the employees and try to improve the productivity.

کلیدواژه‌ها

Customer؛ Organizational Conscience؛ Performance Evaluation؛ Value Creation