نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، واحد کاشان، دانشگاه آزاد اسلامی، کاشان، ایران.
2 استادیار گروه حسابداری، واحد کاشان، دانشگاه آزاد اسلامی، کاشان، ایران.
3 استادیار گروه حسابداری و مدیریت، دانشگاه آزاد، واحد کاشان، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
In today's business world and after the experience of financial collapse in the supply chain (SC) which resulted in the failure of the capital chain and the bankruptcy of millions of companies after the financial crisis, the solutions and programs for optimizing the working capital of SC were in serious demand and led to the emergence of supply supply chain finance (SCF). However, due to the fact that the researches around the mentioned field are scattered and have a general nature, the practical concepts of SCF, including credit policies, are not clearly documented, so the aim of the upcoming research is to conduct a systematic review of the literature and also to develop a framework for the analysis of solutions in SCF. For this purpose, 30 related studies in the period of 2014-2023 were analyzed using CMA2 software, after a systematic review. Following comprehensive content analysis, 8 main themes were identified around credit policies in the supply chain of companies. One of the most important achievements is to elucidate the findings of the current studies involving detailed mechanisms in SCF practices among all participants.
کلیدواژه‌ها [English]
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