SAP-LAP Linkages Scenario Analysis of Financial/Accounting Functions Decision

Document Type : Original Article

Authors

1 Department of Industrial Management, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran

2 Department of Industrial Engineering, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran

3 Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran

Abstract

The Purpose of this research is SAP-LAP Scenario Analysis of Financial/Accounting Functions Decision. This research in terms of methodology, Is the mixed method studies, and in terms of results, It is part of developmental research, and in terms of purpose, in the category of descriptive research, it is separated with the aim of describing the phenomenon in question, finally, in terms of logic, data collection is inductive-deductive. The statistical population of this study consists of two parts. In the first part, 16 experts in the field of finance, accounting and management of Abadan Oil Refining Company participated. And in the second part of the study, 8 first-step specialists who had priority in terms of both academic education and experience participated in most of the focus groups. In this study, data collection tools were score and matrix checklists that were analyzed based on the SAP-LAP scenario analysis process. This analysis considers 6 approaches (Situation), (Actor), (Process) → SAP, and (Learning); (Action); (Performance) → LAP in identification to scenarioization. The results of the research were examined in the form of 4 Self-interaction Matrices; Cross-interaction Matrices; Assessment Matrices; Quantitative Strategic Planning Matrices and finally the results were determined the best scenario for the financial flexibility of Abadan Oil Refining Company is the effective scenario of financial flexibility as an actor-learning, and the lowest possible scenario in this field is the process-learning scenario

Keywords

References

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