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Identifying and prioritizing non-financial factors affected by the Corona crisis using the Fuzzy Delphi method and the Fuzzy Analytic Hierarchy Process
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Shahpour Alizadeh1   , Ebrahim Givaki2 , Azar Moslemi3 , Naser Hajisharifi4 |
1- PhD student in Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran
2- Assistant Professor, Department of Public Administration, South Tehran Branch, Islamic Azad University, Tehran, Iran & Islamic Azad University, Khomein Branch, Khomein, Iran , egivaki_1352@yahoo.com
3- Assistant Professor, Accounting Department, Khomein Branch, Islamic Azad University, Khomein, Iran
4- Assistant Professor of Mathematics; Khomein Branch, Islamic Azad University, Khomein, Iran |
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Abstract: (26 Views) |
Company performance has become one of the important components of organizational activity that has attracted increasing attention from researchers and experts. Financial factors alone do not show the complete performance of the company because they do not focus on the dimensions of the company's success in the long term. This research aimed to identify and prioritize non-financial factors affected by the Corona crisis, which was carried out using the Fuzzy Delphi method and consulting experts, while identifying non-financial factors of performance to determine the importance of each of them, the Fuzzy Analytic Hierarchy Process was used. The results obtained based on the experts' opinions after applying the screening approach identified and confirmed 18 non-financial factors that are affected by the Corona. The results of the calculated weights showed that the Corona has the greatest impact on the factors of supply chain, human resources, social responsibility, reporting quality, competitive environment, strategy, credit status, behavior and ethics, leadership style, management information system, legal affairs, knowledge management, technology, organizational structure, internal control, corporate governance, organizational culture, laws and regulations, respectively.
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Article number: 12 |
| Keywords: Non-financial performance, Corona crisis, fuzzy logic, fuzzy hierarchy process |
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Full-Text [PDF 1137 kb]
(11 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/12/9 | Accepted: 2025/02/5 | Published: 2026/01/30
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