Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses

The present research was conducted with the aim of designing an internationalization model based on the networking approach in the food industry using a qualitative method of the grounded theory type. The data of this research was derived from in-depth and semi-structured interviews with 15 managers and experts of the food industry, which was based on targeted sampling depending on the selection criteria and continued until the theoretical saturation of this process was reached. The validity of the research data was checked and confirmed by going back to the participants and external auditors. Data analysis was done based on the Strauss and Corbin model in the form of open, axial, and selective coding in the Atlas TA 8 software. The results showed causal conditions (international development, production economy limitations and opportunities and challenges of change in the food industry), contextual conditions (content and structural capabilities and legal and scientific considerations), intervening conditions (political economy, environmental interventions and business development challenges) strategic conditions. (global development strategies, network creativity strategy, development of network resources and development of new products) consequences (improvement of brand social capital, development of international market and development of capabilities of food industry). It was also found that the application of international financial reporting standards improves the process of identifying and measuring transactions, assets and liabilities, increases the quality of presentation and disclosure of financial statement components, and the overall quality of financial reporting.