Financial and Banking Strategic Studies

Abstract Purpose: In recent years, finding out about the reputation of the brand has been one of the important concerns of bank managers and policy makers, and from the point of view of the marketing managers of these units, it has been raised as an issue. If banks can be active in this field, they will be able to influence the customer's trust, their level of satisfaction and their loyalty. Methodology: The current research aims to investigate the appropriate model of brand reputation development with the approach of research synthesis and content analysis and model validation using PLS in Sepeh Bank Group in order to increase and improve the brand reputation of Sepeh Bank. Findings: The present study seeks to examine the appropriate model of brand reputation development with the approach of research synthesis and content analysis, and to confirm the model using PLS in Sepeh Bank, in order to increase and improve Sepeh Bank's current account brand reputation. It was found that brand reputation is influenced by brand quality, customer satisfaction, brand evaluation and customer satisfaction, and all of them lead to brand loyalty. Originality/Value: In this article, the factors affecting brand reputation were explained step by step using research synthesis and thematic analysis, and then the final model was confirmed using the opinion of experts, and finally the validation of the model was done.

Abstract Purpose: The rapid pace of technological change has led to greater use of artificial intelligence and prompted various industries to pay special attention to this emerging phenomenon to advance their goals, improve quality, and reduce costs. The banking industry is working to improve service quality and enhance customer satisfaction by leveraging artificial intelligence alongside other industries. This research presents an overview of the applications, current situation, and future scenarios of using artificial intelligence in the banking industry of Iran in the horizon of 2030.
Methodology: First, by conducting library studies on the application of artificial intelligence in statistical banking, and in the next step, by using the targeting method, 24 experienced banking experts were selected and, through unstructured (in-depth) interviews, and by using the Max Quda software, the current state of the application of sample intelligence was assessed. Artificial intelligence in banking was identified and analyzed, and, based on expert opinion and the GBN method, future scenarios for its application in the banking industry were drawn for the horizon of 2030.
Findings: According to the findings, currently, three processes: security and fraud prevention, credit risk, and identification of money laundering and terrorism financing activities are making use of artificial intelligence, and are most used in the field of security and fraud prevention. Also, based on the two main uncertainties, the international activity of the bank and the support of senior managers, four scenarios of authoritative influence, forced success, growth in confinement, and silent death were written as future scenarios of the application of artificial intelligence in the banking industry in the horizon of 2030.
Originality/Value: In this research, while identifying the application of artificial intelligence in the banking industry, the current state of its application was investigated, and the future of its application in Iran's banking industry was outlined for the horizon of 2030.

Abstract Purpose: With the advancement of transformative technologies, changes have occurred in businesses, especially in industries such as banking. One of these technologies is artificial intelligence, which is changing the structure of banks and their performance, and this affects the future of human resources. As artificial intelligence advances, the accuracy and speed of information analysis and the prediction of patterns, trends, financial risks, and crises will improve, but it must be said that it will inevitably force societies to change. To keep pace with these developments, it is necessary to identify the human capital challenges. This research aims to identify the human capital challenges arising from advances in artificial intelligence in fourth-generation banking.
Methodology: This research uses a qualitative research approach and the meta-synthesis tool, which includes the seven steps of Sandelowski and Barso, to evaluate and systematically analyse 84 cases from previous research in order to identify the challenges. In this regard, the opinions of 15 experts were collected through a questionnaire, and the weights of the identified challenges were determined using Shannon's entropy.
Findings: The result of this research leads to the identification of staff challenges which are grouped into four categories and they are health (staff health, user morale, communication with tools), operation (specialised training, user experience, speed of work, accuracy analysis), job and structure (simplification of processes, job enrichment, job change, unemployment or promotion), transparency and security (data manageability, trust in data entry, user security, information security and confidentiality).
Originality/Value: With the advancement of artificial intelligence and other new technologies, human capital in Banking 4.0 faces many challenges that require special attention and careful planning. Identifying these challenges and providing appropriate solutions can improve performance and increase employee satisfaction in this industry. The study of metacombination as an effective tool helps managers respond to these challenges with a comprehensive, scientific perspective.

Abstract Purpose: Transparency and accountability are fundamental principles of good governance and professional ethics in modern banking systems. These principles not only help strengthen public trust but also improve the efficiency and stability of the banking system. In the context of the global economy, which is experiencing rapid change and complex challenges, the role of banks as key financial institutions has become increasingly evident. Therefore, transparency and accountability in the performance of commercial bank managers have become more important. The purpose of this research is to explain the model of transparency and accountability of commercial bank managers in the country.
Methodology: A qualitative research method was conducted using a foundational data theory approach and interviews with 16 professional and university experts in 2024.
Findings: According to the research, the model comprises four components: increasing transparency, accountability, public trust, and adherence to verbal ethics. Also, according to experts, 32 indicators were extracted.
Originality/Value: Transparency in bank performance and reporting increases public trust in the banking system. This argument encourages customers to deposit more confidently and to use banking services. Also, by creating an accountable and transparent system, the possibility of corruption, fraud, and abuse is reduced.

Abstract Purpose: Digital currencies are based on information technology and are independent of banks and governments in the real world, which is called the fourth industrial revolution. This type of currency has value like other common currencies and can be used for buying and selling, exchanging, and all financial processes. Therefore, it must be accepted that a revolution has occurred in the field of economic exchanges, rendering traditional currencies doomed to change. In addition, the use of digital currencies provides traceability. Traceability is one of the most valuable elements that affect the usability and commercialization of digital currencies; this capability will be a key factor in user adoption and market acceptance. The advantages of cryptocurrencies and the process of selecting investors in their use, along with the need to find strong solutions for accepting digital currencies in Iran's digital currency market, motivate the study, given the importance of digital currencies in creating new economic and technological opportunities. To provide for the country to explore the issue has strengthened. Therefore, the present study aims to examine the effects of transparency, attitude, and traceability on the adoption of digital currencies, with customer satisfaction as a mediating variable, in Iran's digital business transactions. Methodology: The research method was applied with a descriptive-survey purpose and a comparative research approach. The statistical population in this research is all users of digital currencies in Iran, which was considered unlimited, and the sample size was determined using Cochran's 386 formula, with non-probability sampling. To conduct this research, 386 questionnaires were distributed to digital currency users in Iran and collected. The data collection tool was a questionnaire, whose content validity was confirmed by experts, and reliability was assessed using a Cronbach's alpha coefficient of 0.81. The research hypotheses were tested using SPSS and LISREL software. Findings: The results of the research show that transparency has a positive and significant effect on the acceptance of digital currencies, attitude towards the acceptance of digital currencies, and traceability on the acceptance of digital currencies in Iran's digital business transactions, and transparency on customer satisfaction, attitude towards customer satisfaction, and traceability on satisfaction. The customer has a positive and significant effect on Iran's digital business transactions, as well as transparency with the role of customer satisfaction on the acceptance of digital currencies, attitude with the role of customer satisfaction on the acceptance of digital currencies, and traceability with the role of customer satisfaction on the acceptance of digital currencies in Iran's digital business transactions. It is direct and meaningful. Originality/Value: Considering the conditions of the global markets and the mutual influence of all financial markets on each other, the use of digital currencies for monetary transactions will be efficient and the development of the infrastructure for accepting these currencies, creating transparency and high security of the relevant networks and changing the attitude of governments Increasing government trust and using digital currencies as an alternative to cash will result in better and faster conditions for business transfers.

Abstract Purpose: Reports with high readability contain positive information for shareholders and investors to make decisions, and vice versa. Readers' understanding of information from managers' annual reports depends on the ease with which unit management publishes the reports. Therefore, based on this argument, the current research aims to investigate the impact of financial reporting readability on companies' investment decisions admitted to the Tehran Stock Exchange.
Methodology: This study used a sample of 167 companies between 2014 and 2023. The method used in the present research was systematic elimination sampling, followed by extracting the necessary data to test the hypotheses using the multiple linear regression model in Eviews.
Findings: The research findings show that the two indicators of fog and the length of the readability text of financial reporting have a positive and significant effect on investment decisions. The fog index of 3.529 units and the text length index of -0.076 units decrease investment decisions. It means that the more readable the reports published by business unit management are, the more decisions related to the company's investment will be made.
Originality/Value: Examining the impact of financial reporting readability on companies' investment decisions contributes to existing knowledge in financial management and investment. This research shows that the readability of financial reports, as a qualitative characteristic of accounting information, can directly affect investors' decisions. Since investors and financial analysts use information in financial reports to evaluate companies' financial status and performance, improving the readability of these reports can lead to better decision-making and reduce uncertainty. By identifying and analyzing this relationship, this study helps increase scientific understanding of how the quality of financial information affects investor behavior.