Identifying and prioritizing fintechs in improving the financial performance of companies with the SECA technique

Document Type : Original Article

Authors
1 Department of Accounting, Il.C., Islamic Azad university, Ilam, Iran.(Corresponding Author),
2 Department of Accounting, Payame Noor University, Tehran, Iran,
10.22034/jik.2025.78255.4674
Abstract
Recent advances in information technology have led to the rapid development and expansion of new and innovative financial services. This new financial technology is called fintech. Fintech is a combination of financial terms and technology; Fintech brings new opportunities to empower organizations by increasing transparency, reducing costs, reducing intermediaries and access to information. This research was carried out with the aim of identifying and prioritizing fintechs in improving the financial performance of companies with the SECA technique in Kushab Gharb Company. The statistical population of the current research in the qualitative part includes valid articles and researches that were done up to 10 years ago, and the experts in the quantitative part included organizational experts such as senior managers and financial managers of Kushab Gharb Company, as well as academic experts. The sampling method was also determined by the purposeful (judgmental) sampling. For this purpose, in this research, which used qualitative data, 20 fintechs were identified. After confirming the validity of the identified fintechs, 15experts completed the SECA questionnaire and gave them points using a Likert scale, and based on this, the three production lines of Koshab Gharb Company were prioritized based on the 20identified fintechs, and it was found that the production line Energizing and customized soft drinks are the first priority, the normal soft drinks production line is the second priority, and the Delaster production line is the third priority in terms of identified fintechs.

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