Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 11 43 2026 09 01 Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank) 157 168 23959 10.30495/ijfma.2023.74708.2051 EN Sadegh Ansari Ph.D. Student, Department of Financial and Accounting, Firoozkuh Branch, Islamic Azad University, Firoozkuh, Iran Seyed Mohammad Hasheminejad Assistant Professor of Business Management Department, Islamic Azad University of Tehran Medical Branch, Tehran, Iran 0000-0003-2224-0366 Abdolreza Talaneh Associate Prof., Faculty of Management and Accounting, Firoozkuh Branch, Islamic Azad University, Firoozkuh, Iran Journal Article 2023 08 14 The deterioration in the quality of the loan portfolio of banks was the leading cause of problems in the banking system and financial crises in developed economies. Indeed, the increase in loan defaults. This study aims to uncover the micro determinants that contribute to creating non-performing loans in the branches of Mehr Eghtesad Bank in Iran. The research methodology used is theme analysis, which is qualitative and exploratory, based on the kind and characteristics of the data. The research's statistical population comprises 15 individuals with accounting, economics, and financial management expertise. These individuals have positions as professors, managers, and assistants within the branches of Mehr Eghtesad Bank throughout several provinces. Their participation in the study occurred over the period spanning from May to August of 2022. The data was gathered through interviews. The sampling methodology used in this study is deliberate and snowball sampling. This approach allows for the identification of specific groups of informants based on the research subject, issue, and contextual circumstances. The data obtained from the study were analyzed using MAXQDA software to conduct a theme analysis. This analysis included three primary steps: open, axial, and selective coding. The findings indicate that 5 determinants of Insufficiency in the customer evaluation procedure; Absence of an integrated information system; Failure to use the novel loan-collecting mechanisms; Deficiency in the workflow; Lack of expertise personnel in credit issues had a significant impact on the formation of these types of loans. http://www.ijfma.ir/article_23959_33a4315c94f5a3ff05b17129a296a733.pdf