Financial discipline is a fundamental factor in the success and growth of companies, especially cooperatives, and has drawn considerable attention from researchers. It refers to the effective management of resources, controlling costs, and complying with tax laws and regulations. These basic principles significantly impact the growth and development of cooperatives. The main goal of this research is to examine the effect of financial discipline on various aspects of growth and development in cooperatives. This study is classified as applied research based on its objective and descriptive-correlational based on its method. Data were collected through a questionnaire targeting managers and financial leaders of cooperatives, yielding 339 standardized responses through Morgan's table. To test the hypotheses, factor analysis and structural equations modeling were employed using SPSS and LISREL software. The results indicated that financial discipline has a positive and significant impact on the growth and development dimensions of cooperatives. With solid financial discipline, cooperatives can effectively manage their financial resources, optimize investment opportunities, and ensure financial sustainability. Ultimately, these factors contribute to business growth and development. Thus, financial discipline enhances the financial and economic efficiency of cooperatives, aiding them in achieving their growth and development goals.
ابوالحسنی هستیانی، اصغر، خوش باش، علی و صفری، جلیل (1402)، بررسی تأثیر انضباط مالی یر بهبود بهرهوری در دستگاههای اجرایی (بخش دولتی)، نشریه علمی مطالعات حسابرسی مطهر. 1(1)، 137-184. https://civilica.com/doc/1754601
توماس، جی جی و سیستو، وینچنزو و ریسکاویچ، رائول، (1376). اقتصاد غیر رسمی، ترجمه و تلخیص منوچهر نوربخش و کامران سپهری، تهران: موسسه تحقیقات پولی و بانکی.
چمنگرد خرمآبادی، ارسلان، همت فر، محمود و صفتی، فرید، (1402). طراحی مدلی بر انضباط مالی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران با استفاده از رگرسیون لجستیک، فصلنامه علمی پژوهشی دانش سرمایه گذاری،12 (1)52-27. https://sanad.iau.ir/Journal/jik/Article/843610/FullText
حیدری، حنیفه، محمدی، مجید و نجفی، فریبا (1394). عوامل موثر بر فساد اداری با تاکید بر ایران. کنفرانس بین المللی علوم انسانی، روانشناسی و علوم اجتماعی.https://sid.ir/paper/836634/fa
دادگر، یداله، و نظری، روح اله (1392). بررسی تأثیر شاخص فلاکت بر جرم و جنایت در ایران. مطالعات و سیاست های اقتصادی، 9 19(2) ، 63-86. https://sid.ir/paper/219034/fa
شریعت پناهی، سید مجید و بادآورنهندی، یوسف (1384)، ارتباط بین ارزش افزوده اقتصادی پالایششده (PEVA) و بازده سهام تعدیل شده ریسک. مطالعات حسابداری، 7، 77-95. https://dorl.net/dor/20.1001.1.28210166.1383.2.7.4.9
طالب، مهدی (1379). اصول و اندیشههای تعاونی. تهران: موسسه انتشارات و چاپ دانشگاه تهران، چاپ دوم.
قاسمینژاد، سلگی (1393)، بررسی تأثیر سرمایه فکری بر توسعه محصولات نوآورانه (مورد مطالعه: یکی از مراکز تحقیقاتی صنعتی دفاعی). فصلنامه راهبردی بسیج، 17(65)، 143-168.https://civilica.com/doc/1478133
قنبری، زمانی (1397). مطالعه تأثیر محدودیت مالی و ساختار سرمایه بر ارزش شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، سومین کنفرانس بین المللی مدیریت، حسابداری و حسابرسی پویا.https://civilica.com/doc/826273
لطیفی، میثم (1392). مبانی و اصول نظم و انضباط در سازمان. تهران: انتشارات دانشگاه امام صادق (ع).
مطهری، سعید، تفتیان، اکرم، و معین الدین، محمود (1400). ارائه الگوی مدیریت و نظارت انضباط مالی شرکتهای دولتی. نظارت و بازرسی، 15(56)، 125-146. https://sid.ir/paper/414568/fa
مومنی، منصور و فعال قیومی، علی (1394). تحلیل های آماری با استفاده از SPSS. تهران: انتشارات گنج شایگان. چاپ هشتم.
Abbott, L., & Buslepp, W. L. (2022). Do Critical Audit Matters Provide Decision-Relevant Information to Investors? Evidence from Merger and Acquisition Announcements (SSRN Scholarly Paper 4188255).
Aslam, S., & Amin, S. (2015). Impact of intellectual capital on financial vulnerability of pharmaceuticals sector in Pakistan. Pakistan Journal of Commerce and SocialSciences, 9(1), 171-184. https://www.econstor.eu/bitstream/10419/188188/1/pjcss227.pdf
COSO (2011). Internal control—Integrated framework. Framework and appendices. Jersey City (NJ): Committee of Sponsoring Organizations of the Treadway Commission.
Audretsch, D. B., Coad, A. & Segarra, A., )2014). A Research on the Firm growth and innovation, Small Business Economics, 32(1), 15–30. https://doi.org/10.1007/s11187-014-9560-x
Fenley, A. (1998). Models, styles and metaphors: Understanding the management of discipline. Employee Relations, 20(4), 349–364. https://doi.org/10.1108/01425459810232815
Grilli, V.U., Masciandaro, D., & Tabellini, G. (1991). Political and monetary institutions and public financial policies in the industrial countries. Economic Policy, 6(13), 341-392.https://doi.org/10.2307/1344630
Johnston, G.P. & Bowen, D.V. (2005). The Benefits of Electronic Records Management Systems: A General Review of Published and Some Unpublished Cases. Records Management Journal, 15(3), 131-140. https://doi.org/10.1108/09565690510632319
Lok, P. & Crawford, J. (2000) The Application of a Diagnostic Model and Surveys in Organizational Development. Journal of Managerial Psychology, 15(2), 108-124. https://doi.org/10.1108/02683940010310319
Kreishhan, B. (2014). Confronting corruption in the financing of the political party. Review of International Political Economy, 18(2), 228-250.https://doi.org/10.30473/gaa.2023.66386.1632
Pham, Ly. (2024). A Research on the Changing Regulatory Landscape: Implications for Corporate Disclosure, Financial Discipline, and Auditor Reporting. Ph.D Thesis, Aalto University publication: 34-164.https://urn.fi/URN:ISBN:978-952-64-1624-3
Rakhman, A. (2011). Financial discipline: a survey of entrepreneurs’ perspectives in south Sulawesi. Journal of Economics, Business, and Accountancy Ventura, 14(2), 119-132. https://doi.org/10.14414/jebav.v14i2.2
Koirala, S. (2019). A Research on the Corporate discipline and Firm Financial Decisions: Evidence from Regulatory Reforms. Ph.D Thesis, Department of Accounting and Finance, University of Strathclyde. https://stax.strath.ac.uk/concern/theses/z890rt341
Sundaram, J. K., Chowdhury, A., & Clark, M. T. (2022). Is good governance good for African development?. Journal of African Transformation, 7(1), 36-53. https://doi.org/10.48730/b0ep-3463
Widyastuti, U., & Soma, A. (2023). The Islamic financial literacy and market discipline: Does gender have the moderating role?. Jurnal Keuangan dan Perbankan, 27(1), 1-9. doi:https://doi.org/10.26905/jkdp.v27i1.8297
Rastin,J. (2024). Financial discipline and its role in the growth and development of cooperatives. Novel Explorations in Computational Science and Behavioral Management, 2(1), 42-63. doi: 10.22034/necsbm.2024.448665.1049
MLA
Rastin,J. . "Financial discipline and its role in the growth and development of cooperatives", Novel Explorations in Computational Science and Behavioral Management, 2, 1, 2024, 42-63. doi: 10.22034/necsbm.2024.448665.1049
HARVARD
Rastin J. (2024). 'Financial discipline and its role in the growth and development of cooperatives', Novel Explorations in Computational Science and Behavioral Management, 2(1), pp. 42-63. doi: 10.22034/necsbm.2024.448665.1049
CHICAGO
J. Rastin, "Financial discipline and its role in the growth and development of cooperatives," Novel Explorations in Computational Science and Behavioral Management, 2 1 (2024): 42-63, doi: 10.22034/necsbm.2024.448665.1049
VANCOUVER
Rastin J. Financial discipline and its role in the growth and development of cooperatives. Novel Explorations in Computational Science and Behavioral Management, 2024; 2(1): 42-63. doi: 10.22034/necsbm.2024.448665.1049
