شناسایی و بررسی متغیرهای موثر در عملکرد مالی بنگاه‌های گردشگری

با توجه به اهمیت رفتار مالی مدیران در عملکرد مالی بنگاه‌های صنعت گردشگری، این مطالعه با هدف تجزیه‌وتحلیل تاثیر نگرش و سواد مالی در رفتار مالی و عملکرد مالی آن‌ها انجام شده است. ابتدا با استفاده از مطالعات کتابخانه‌ای، متغیرها و معیارهای اثرگذار شناسایی و سپس با استفاده از نظر نُه تن از خبرگان، متغیرها برای طراحی مدل اولیه مشخص شدند. در ادامه، با رویکرد الگوسازی ساختاری تفسیری، متغیرهای سطح‌بندی‌ شده و به‌منظور تایید آماری الگوی ساختاری تفسیری شکل گرفته و اعتبارسنجی آن، از روش کمینۀ مربعات جزئی ازطریق نرم‌افزار اسمارت پی‌ ال‌ اس3 بهره گرفته شده است. روش نمونه‌گیری در این مقاله، روش‌های اشباع نظری و گلوله برفی بوده و از پرسش‌نامه برای جمع‌آوری داده‌ها استفاده شده است. نتایج پژوهش حاکی از آن است که نگرش مالی و سواد مالی به بهبود و ارتقای رفتار مالی مدیران و عملکرد مالی بنگاه‌های گردشگری کمک می‌کند و رفتار مالی نیز عملکرد مالی را بهبود می‌بخشد و قادر است تاثیر نگرش‌ و سواد مالی در عملکرد مالی بنگاه‌‌‌ها را واسطه کند؛ بنابراین مدیران گردشگری باید نگرش و سواد مالی خود را توسعه دهند تا در برنامه‌ریزی‌های مالی و عملکرد مالی موثر باشد.

identifying and investigating variables affecting the financial performance of tourism enterprises

the purpose of this study was to examine the relationship between managers’ financial behavior and the financial performance of tourism industry enterprises. specifically, the influencing variables and criteria were identified through the use of library studies, and the variables were identified for the initial model design based on the opinions of nine experts. next, the variables were stratified using the structural-interpretive modeling approach, and the partial least squares method was used by smart-pls3 software to statistically verify and validate the structural interpretive model. the sampling method used in this article is theoretical saturation and snow. the study’s findings suggest that financial behavior and attitude can both enhance the financial performance of tourism businesses and managers, and that financial behavior can also have a positive impact on performance. the finances of intermediary companies can also be impacted by financial behavior and attitude. as a result, tourism managers should work to improve their financial behavior and financial literacy in order to be successful in both financial planning and financial performance.1. introductionglobalization of the economy greatly increases the requirements of business performance management. according to the view of huttmanova and valentiny (2019), their achievement is complex and difficult in practice. therefore, the company’s financial management is an essential part of its performance management.in this context, it can be stated that the management of the company’s financial performance and its evaluation belong to the basic indicators of the overall success of the company in the local and global market.of course, it is important to choose performance measures that reflect the key factors for the growth of business performance, because it is not possible to determine it with a performance index (agatha et al., 2023). undoubtedly, companies active in the tourism industry will not be exempt from this rule, because tourism as a very large global economic activity that not only increases the reputation and credibility of the host country, but also as a cultural bridge with the exchange of different elements of cultures and the ideals have worked (cordero tzeremes, 2018) and have been the main source of income for many countries, allowing them to be increasingly competitive.tourism plays a stimulating role in economies that are facing long-term economic stagnation and provides a new impetus to investment-supported countries (pazarskis et al., 2023).so, we can undoubtedly say that the role of tourism is convincing and important for the economic growth and development of the country. in developing countries like iran, mainly for local people, tourism plays a decisive role in creating job opportunities. also, the tourism industry will create environmental, economic and social consequences that will lead to the overall economic growth of the country; therefore, the financial performance of tourism enterprises is very important, and considering their impact on the country’s economy, the examination of effective indicators in financial performance and the financial ability of managers will also be prioritized. in fact, the investigation of the financial performance of tourism companies will be worthy of attention.this research is specifically defined for the field of tourism and its purpose is to pay attention to the gap in the field of financial performance in the tourism industry, to identify the influencing factors in the financial performance of tourism enterprises, and then to analyze and investigate the relationship between the identified factors. therefore answering the following questions can help to achieve the goals of this study:what are the effective variables in the financial performance of managers of tourism companies in iran?what is the relationship between the variables and their effect on each other?2. literature reviewfinancial performance indicates the success of a company, which may be considered as the results of many operations carried out by their managers. financial performance is an analysis that is done to determine the extent of a company’s performance by complying with financial performance criteria (fahim, 2020). tuffour et al. (2022) measure financial performance with profit, revenue and sales. while eke and raath (2013) measured the financial performance of companies by changing total assets, capital, turnover and profit. according to agyapong and attram (2019), financial performance is measured by sales growth, profit margin, cost efficiency and market share. financial performance is measured by sales, assets, and revenue growth from asmin et al. (2021) perspective. fitria et al. (2021) consider financial performance indicators to include sales growth, capital growth, profit growth, market growth, and workforce growth. ahmad and jamil (2020) use profit, sales and cash flow to measure the financial performance of companies. ratnawati et al. also believe that financial performance can be measured by sales growth, cash flow, operating income, net profit margin and return on investment. (ratnawati et al., 2023)3. research methodologythe current research is practical in terms of the method of collecting descriptive-survey information and in terms of orientation. the method of data collection is through library studies and questionnaires. the method used for data analysis is the integrated approach of structural-interpretive modeling and structural equation modeling. the reason for using the integrated approach of ism and sem in this research was to cover each other’s weaknesses. ism has been criticized due to its weak statistical validity. also, the need to have an initial model is the weak point of the structural equation approach. therefore, using these two models together covers this weakness to a large extent.in this research, after extracting the variables, the influence and influence of the factors on each other were examined and leveled using interpretive structural modeling. after obtaining the initial model through ism, the research hypotheses were specified and the initial model was analyzed using the partial least squares method using smartpls3 software. for this purpose, a questionnaire with 23 questions based on model variables was designed.4. resultsthe results of this research can be divided into three general categories according to the research process:the first result is the identification of effective variables in the financial performance of tourism enterprises. three variables of financial attitude, financial literacy and financial behavior were identified as independent research variables.