نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه مهندسی صنایع، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 گروه حسابداری،واحد قم،دانشگاه آزاد اسلامی،قم،ایران
3 گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective:Basic industries, as strategic and capital-intensive sectors of Iran’s economy, face complex development decision-making challenges under inflationary conditions. This study aims to develop an integrated model explaining development decisions by examining macroeconomic drivers, financial management and investment, operational resilience and strategy, and organizational and human factors.
Methodology: A mixed-methods exploratory approach was employed. In the qualitative phase, semi-structured interviews were conducted with 15 industry and academic experts, analyzed via thematic analysis. In the quantitative phase, 386 questionnaires were collected from steel, petrochemical, cement, and mining sector professionals. Data were analyzed using SPSS 27 and AMOS 24 through confirmatory factor analysis and structural equation modeling (SEM).
Findings: Qualitative analysis identified 4 selective themes, 16 main themes, and 80 indicators. SEM results revealed that financial management and investment ($\beta = 0.399, p < 0.001$), organizational and human factors ($\beta = 0.310, p < 0.001$), macroeconomic drivers ($\beta = 0.204, p < 0.001$), and operational resilience and strategy ($\beta = 0.109, p = 0.018$) all had significant positive effects on development decisions. The model explained 56.5% of the variance ($R^2 = 0.565$), with fit indices demonstrating excellent model fit ($\text{CMIN/DF} = 1.154$, $\text{RMSEA} = 0.020$, $\text{GFI} = 0.95$, $\text{CFI} = 0.99$).
Conclusion: Development decisions in Iran’s core industries are driven by the synergy of financial, organizational, macroeconomic, and operational factors. Financial management and organizational capabilities serve as primary drivers. Strengthening human capital, organizational flexibility, and financial frameworks is essential for sustainable development under inflationary conditions.
کلیدواژهها [English]
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