Factors affecting financial statements proportional to entrepreneurial marketing using fuzzy Delphi method and structural equation model (Case study: National Company of South-Ahvaz Oilfields

Document Type : Research Paper


1 Department of Accounting, Faculty of Human Sciences Ashtian branch, Islamic Azad university, Ashtian, Iran

2 Department of Accounting Khorramabad Branch, Islamic Azad University, Khorramabad, Iran


The main purpose of this study is to present and explain the pattern of financial statements in accordance with the entrepreneurial marketing of companies (Case study: National Company of South-Ahvaz Oil Fields). 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 community in the qualitative sector consists of experts and knowledgeable individuals and managers aware of marketing and financial management in the oil industry. The number of these people is 20. A small part of the statistical population includes experts, managers and staff members of the National Company for the Southern Oilfields of Yudha, numbering 570 people. The number of samples in the quantitative section was selected according to Morgan table 234 people. The results of data analysis showed that the ten dimensions of financial information location, financial information interconnection, financial information classification management, cash flow statement preparation, separation and separation of financial information, comparative table, liquidity and flexibility Risk-taking, value-creating, and resource leveraging by experts were obtained in semi-structured interviews and the Delphi method. The coefficients obtained from structural equations show that the above variables (Location information, Interconnectedness of financial information, Financial information classification management, Cash Flow Statements, Separation of financial information, Comparative table, Liquidity and flexibility, Risk taking, Risk taking, Create value, Leverage resources) have a positive and significant effect on Financial statements.


Volume 14, Issue 1
January 2023
Pages 953-963
  • Receive Date: 09 March 2022
  • Revise Date: 25 May 2022
  • Accept Date: 29 June 2022