نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیاربخش حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری ، دانشگاه یزد، یزد، ایران
2 استادیار گروه حسابداری، دانشگاه قم، قم، ایران
3 دانشجوی کارشناسی ارشد حسابداری، دانشگاه یزد، یزد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Firms need new financial technology, including fintech, to achieve sustainable performance. The fintech phenomenon has caused the rapid development of the global financial system. Therefore, considering the importance of fintech, this research examines the impact of fintech on sustainability performance, considering the mediating role of circular economy practices and the moderating role of access to financial resources and absorption capacity. This research is applied in terms of purpose and descriptive-survey method. The statistical population of this research was all the employees of Saman Bank in Isfahan with the number of 85 people, of which 80 people were selected as a sample through non-random sampling method. A questionnaire was used to collect information. SPSS and Smart PLS software were also used for data analysis. The findings showed that the adoption of fintech has a positive and significant effect on the sustainability performance and circular economy practices, and access to financial resources has a positive and significant effect on the circular economy practices and sustainability performance. Also, absorptive capacity has a positive relationship with sustainability performance, and circular economy practices mediate the effect of fintech adoption on sustainable performance, as well as the effect of access to financial resources on sustainable performance, and access to financial resources plays a moderating role in the relationship between fintech adoption and economic practices. It has a rotation. But absorptive capacity does not moderate the relationship between sustainable performance and circular economy practices. According to findings of this study a combination of Fintech, better access to finance, and absorptive capacity is pivotal for enhanced circular economy practices and sustainability performance of banks.
کلیدواژه‌ها [English]
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