Document Type : Original Article
Authors
1
Postdoctoral Student, Department of Accounting, Faculty of Administrative and Economic Sciences, Arak University, Arak, Iran.
2
Assistant Professor, Department of Accounting, Faculty of Administrative and Economic Sciences, Arak University, Arak, Iran. corresponding author
10.22034/jiba.2025.68678.2375
Abstract
Today, management accounting science considers it essential to pay attention to the supply chain of companies. Because inadvertent or non-accidental inattention to this issue can overshadow and even seriously challenge the expected outcomes of companies, including profitability, greater market share, and creating more wealth and returns for shareholders. The aim of this research is to identify and rank the factors affecting credit policies in the supply chain in companies. In order to identify the aforementioned factors, while reviewing previous studies, a semi-structured interview theme analysis was conducted in 2025 using the qualitative method. The interviewed experts were seventeen university professors, activists, and capital market experts. A review and examination of the literature, research conducted, and the results of the interviews indicate eight main themes that classify the factors affecting credit policies in the supply chain in companies. After identifying the key factors, the fuzzy Delphi method was used to rank and find the degree of importance of the aforementioned factors. The results showed that the factors of supply cost, storage, warehousing and maintenance cost, processing and production cost, marketing and sales cost, support cost, social cost, financial and capital cost, other cost are effective in credit policies in the supply chain of companies.
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