International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Identifying Factors Affecting Financial Health In Digital Banking

Document Type : Original Article

Authors
mohsen izadi 1
Mohammadhamed Khanmohammadi, 2
SHADI Shahverdiani 3
1 Department of Management and Economic, SR.C., Islamic Azad University, Tehran, Iran
2 Department of Accounting, Damavand Branch, Islamic Azad University, Tehran, Iran.
3 Department of Business Management, Shahr-e-Quds Branch, Islamic Azad University, Tehran, Iran
10.30495/ijfma.2025.78140.2211
Abstract
The purpose of research was identify the factors affecting financial health in digital banking. The statistical population of the research included an unlimited number of experts, professors and specialists in the field of digital banking, and 21 people were selected until reaching theoretical saturation. According to the methodological, during three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the manner of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 109 concepts were obtained. In the next stage, some concepts were put in the form of a category so that 17 categories were obtained for this research. The findings of the research showed that 3 categories appeared as the central categories, which include: personal characteristics of the accountant, supervision and control, evidence and documents related to fraud. Other categories to be presented in the visual model were placed in five categories: causal conditions (2 categories), background or context (4 categories), intervening conditions (3 categories), strategies (3 categories), consequences (2 categories). In the following, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 109 questions was compiled and based on the collected data, the relationships of factors affecting financial health in digital banking were analyzed, and finally the results show the significance of the factors affecting financial health in digital banking.
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