data-oriented

The research aims to provide a management accounting model in the digital age with a data-oriented approach in Vensim system. It was applied research and qualitative with the approach of grounded theory. The methodological approach was followed by using different methods of data collection, such as the method of library study and review of sources and specialized texts, as well as semi-structured interviews. Based on targeted sampling, 20 managers and shareholders of the stock exchange and financial management experts were interviewed in 2023. The conducted interviews were coded in ATLAS.TI software. In order to confirm the results obtained based on three classifications, the data were evaluated and qualitatively analyzed.  Based on the system dynamics method, mathematical modeling of the codes obtained from the qualitative analysis has been done. The analysis is based on simulated data and improved model in Vensim software. The findings of the research were identified separately in five categories: causal, background, intervention, strategy and consequences. A model was identified in 6 categories, 16 core codes based on 109 coders. Causal conditions (advancement of science and technology, changes in business conditions and management conditions), strategies (education, infrastructure, targeting of financial reporting and policy making), consequences (optimization of decision making, business prosperity and economic productivity), Background conditions (economic and political environment and accounting situation). and intervening conditions (negligence and neglect, cultural and social conditions, access to resources and environmental conditions) are designed. In the digital era, access to large and high-quality data has enabled more accurate analyses.

This research aims to design a data-driven value-creation model for insurance policyholders. It uses a mixed methodology (qualitative-quantitative). The statistical population was university professors in insurance and marketing and senior managers of Iran's insurance industry, including Asia Insurance, and Alborz Insurance. The saturation was reached with 12 university professors. To identify the influential factors in the data-driven value creation model for insurance policyholders, the Delphi technique was used in the form of theoretical consensus. The interpretative structural method was used for modeling. The studied structures to design and explain the value creation model for insurance policyholders in Iran's insurance industry include factors related to employees, policyholders, training, organization, management, and branding. Based on structural-interpretive modeling calculations, it was determined that the factors related to employees are external independent variables unaffected by any variable in the model. The factors related to employees and training are endogenous independent variables, and the factors related to the brand are dependent. Also, the factors related to insurance policyholders plays a mediating role. Researchers believe that the more organizations can gain a better understanding of customer needs, as well as the activities of competitors and factors affecting market conditions and distributing information at all levels of the organization, the more ability they will have to survive in the competitive market.