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مدلسازی نظام نظارت برای تسهیلات اعطایی بانک کشاورزی: رویکرد گراندد تئوری | ||
| تحقیقات اقتصاد و توسعه کشاورزی ایران | ||
| دوره 57، شماره 1، فروردین 1405، صفحه 193-216 اصل مقاله (1.84 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/ijaedr.2025.402586.669388 | ||
| نویسندگان | ||
| محمد نظری پور* 1؛ امیرمحمد حیدری2 | ||
| 1گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه حضرت معصومه (س). قم. ایران | ||
| 2گروه حسابداری، دانشگاه کردستان، سنندج، ایران | ||
| چکیده | ||
| ضعف در نظارت بر اعطای تسهیلات کشاورزی هر ساله به انحراف گسترده منابع، افزایش مطالبات معوق و افت بهرهوری در سطح ملی منجر میشود. در همین راستا، این پژوهش کاربردی-کیفی با بهرهگیری از رویکرد نظریه دادهبنیاد، یک الگوی بومی و هوشمند نظارتی برای بانک کشاورزی ارائه میدهد که با کاهش ریسک اعتباری، بهینهسازی فرایندها و تقویت پایش مستمر، زمینه ارتقای کارایی نظام بانکی را فراهم میسازد. جامعه آماری پژوهش حاضر خبرگان بانک کشاورزی بود و دادهها از طریق ۱۷ مصاحبه عمیق نیمهساختار یافته با نمونهگیری هدفمند-گلولهبرفی گردآوری شد. تحلیل دادهها با کدگذاری باز، محوری و انتخابی در MAXQDA 2020 انجام شد و یک مدل پا را دایمی ششمقولهای استخراج شد. شرایط علّی شامل ضعف ساختاری، کمبود نیروی متخصص و نارساییهای فرآیندی بود و پدیده مرکزی، ارتقای نظارت از ناکارآمدی به ساختارمندی شناسایی شد. شرایط زمینهای و مداخلهگر، محدودیتهای سازمانی، فشارهای کلان اقتصادی و دخالتهای غیرتخصصی را دربر میگرفت. راهبردها بر هوشمندسازی نظارت، شفافیت گزارشگری، هماهنگی بین سازمانی و بازمهندسی فرآیندها تمرکز داشت. پیامدهای مدل شامل کاهش انحراف منابع، افزایش بازپرداخت تسهیلات و ارتقای بهرهوری ملی است و چارچوبی عملی برای بانکهای مشابه ارائه میدهد. | ||
| کلیدواژهها | ||
| مدیریت ریسک اعتباری؛ پایش هوشمند؛ هماهنگی نهادی؛ بازمهندسی نظارت؛ مشارکت کشاورزان | ||
| مراجع | ||
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