Identify and prioritize the factors affecting the financial statements in accordance with the entrepreneurial marketing of companies

Document Type : Original Article

Authors

1 Department of Accounting, Ashtian Branch, Islamic Azad University, Ashtian, Iran

2 Department of Business Management, Payame Noor University, Iran.

Abstract

The main purpose of this research is to identify and prioritize the factors affecting the financial statements in accordance with the entrepreneurial marketing of companies. This research is applied in terms of purpose and descriptive-survey in terms of nature. Data were collected using a researcher-made questionnaire that was approved by experts. The statistical population of this study included 570 managers and employees of the departments and managements of the National Company for Southern Oilfields. Also, the second population was experts and professors and strategic managers aware of financial management and marketing. The research sample includes 291 managers and employees who were randomly selected and 15 people were selected from the group of experts by snowball method. To answer the research question, review the hypotheses and analyze the collected findings, descriptive statistics and inferential statistics with SPSS and Expert Choice software were used.
The results of data analysis showed that, dimensional location of financial information, financial information interconnection, financial information classification management, preparation of cash flow statement, separation and separation of financial information, adaptive table, liquidity and risk-taking flexibility, creation Value, and resource leverage were obtained by experts using the Delphi method. In the end, using the TOPSIS technique, the identified criteria were prioritized, with the first priority being the separation and segregation of financial information with the highest priority and risk. They had the lowest priority

Keywords