Tina Malekolkalami
Abstract
Purpose: In this context, the current research has sought to identify the state of application and training of fair valuation accounting in banks with a qualitative approach. In this perspective, the impact of fair value accounting on the efficiency of banks is useful in making policy decisions in order ...
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Purpose: In this context, the current research has sought to identify the state of application and training of fair valuation accounting in banks with a qualitative approach. In this perspective, the impact of fair value accounting on the efficiency of banks is useful in making policy decisions in order to maintain the stability of the financial system through healthy banks.Method: Using a systematic review approach, the researcher analyzed the results and findings of previous researchers and identified the effective factors. 39 articles were selected from reliable databases.Findings: The identified categories are: the main criteria are flexibility, supervision, rules and regulations, organizational conditions, knowledge and training, government factors, needs assessment, economic growth, and performance transparency; Therefore, by combining these 9 criteria, all of which have certain sources and repetitions, it is possible to identify these conditions, therefore, to study how to implement fair value accounting methods on the efficiency of banks in different stages of the business cycle or economic conditions for policymakers to understand the health of banks as well as stability.Conclusion: The financial system is essential. If fair value accounting practices improve banks' efficiency relative to historical cost principles, the additional improvement created by using unrealized gains can be used to generate higher returns on banks' credit portfolios. Credit growth depends on the capital level of each bank.
Educational Technology
Tina Malekolkalami
Abstract
Purpose: This study was conducted to find out the direction of using educational technology in financial management.Method: Bibliometrics and scientific mapping techniques have been used in this applied research. Research data were collected from the Scopus database from 1973 to 2022. Bibliometrix R ...
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Purpose: This study was conducted to find out the direction of using educational technology in financial management.Method: Bibliometrics and scientific mapping techniques have been used in this applied research. Research data were collected from the Scopus database from 1973 to 2022. Bibliometrix R was used to analyze and visualize data and scientific maps.Findings: The research findings show that educational technology in financial management among 60 documents in 6 clusters of financial management, medical education, short survey, priority journal, public relations, and university. In the research, educational technology and financial management are the most widely used words in a single cluster and have the most centrality and betweenness. Likewise, the field of dentistry is one of the fields that are most active in using educational technology in financial management.Conclusion: Educational technology as an interdisciplinary field has a direct and effective impact on most service businesses affecting the country's economy. Knowledge development and integration of key issues in financial management are essential. According to the findings of this study, for the promotion in the industries especially the service sector, it is suggested to provide a strategic view in applying educational technology in financial management.
