|
The Pattern for Limiting the Diversion of Bank Facilities in the Banking Sector through a Critical Realism Perspective
|
Vahid Rahnamai Bonab1   , Yaghoub Aghdam Mazraeh *2 , Rasoul Baradaran Hassanzadeh1 , Younes Badavar Nahandi1 |
1- Department of Accounting, Ta.C., Islamic Azad University, Tabriz, Iran
2- Department of Accounting, Sou.C., Islamic Azad University, Sofian, Iran , aghdam.acc@iau.ac.ir |
|
|
Abstract: (10 Views) |
This study aims to elucidate and analyze the factors influencing the diversion of bank facilities (loan diversion) and to develop effective strategies to mitigate and contain this phenomenon within the national banking system. From the perspective of research objectives, this study is classified as developmental-applied, employing a mixed-methods (qualitative-quantitative) methodological approach. The study was conducted over the period of 2025-2026. In the qualitative phase, utilizing Grounded Theory, the key indices and categories affecting the diversion of bank facilities were identified. The statistical population for this phase consisted of banking experts, academic specialists, and official judicial experts in banking affairs, who were selected via purposive sampling and analyzed through semi-structured interviews. In the quantitative phase, to validate the model and assess the impact of each emergent factor, a researcher-made questionnaire was developed based on concepts derived from the qualitative phase. The statistical population for this stage included senior bank managers, bank branch managers, academic professors, and PhD candidates in Banking and Financial Engineering, who were sampled using Cochran's formula. Data analysis was performed using Structural Equation Modeling (SEM) via SmartPLS 3 software. The findings indicate that the factors influencing the diversion of bank facilities include: fluctuations in exchange rates and the money market, the conflation of banking and commercial activities, international financial constraints, institutional structural outcomes, financial monitoring tools, optimal allocation of banking resources and uses, inflation and fixed interest rates, socio-cultural components, consumption monitoring systems, managerial politicization, legal and regulatory gaps, and participatory contracts. Among these, "international financial constraints" and "fluctuations in exchange rates and the money market" exerted the highest impact, whereas "institutional structural outcomes" had the least impact on loan diversion. Furthermore, the strengthening of financial monitoring tools and the optimal allocation of banking resources were identified as emergent foundational components for curbing the diversion of bank facilities |
|
| Keywords: Diversion of Bank Facilities (Loan Diversion), Banking Business/Corporate Banking, Non-Performing Loans (NPLs), Collection Risk, Critical Realism |
|
|
Full-Text [PDF 729 kb]
(2 Downloads)
|
Article type: Research |
Subject:
Special
Received: 2026/07/1 | Accepted: 2026/10/11
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
