Explaining the pattern of implementing new financing methods in order to increase the speed and transparency in financial reporting (case study: private banks of the country)

Document Type : Research Paper


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

2 Department of Economic, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran



In the past, most of the financing process was to provide cash resources for the purchase of commercial goods, with the complexity of the business process and the way companies operate, the liquidity needs also changed. As a result, traditional financing methods were no longer able to respond to new needs. The expansion and increasing complexity of financing issues, as well as the introduction of new financing tools at the international level, have caused the financial system to require the introduction of new tools in order to achieve its goals. In this research, we seek to explain the pattern of implementing new methods of financing in order to increase the speed and transparency of financial reporting in private banks in the country. In this research, the fuzzy Delphi method has been used to prioritize and present the pattern of financing technologies. The statistical population consists of 25 academic experts in the field of accounting and information technology. The results showed that international money transfer technology, money transfer or remittance technology, payment technology, lending and crowdfunding technology, insurance technology, financial management technology and capital markets technology respectively have the greatest effect on increasing the speed and transparency of financial reporting.


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Articles in Press, Corrected Proof
Available Online from 13 May 2024
  • Receive Date: 16 January 2023
  • Revise Date: 13 April 2023
  • Accept Date: 02 May 2023