Document Type : Exploratory
Authors
1 Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran
2 in accounting, Faculty of Management and Economic, Lorestan University, Iran
Abstract
Introduction: This study aims to identify and prioritize the factors influencing the financial resilience of the Islamic Revolution Housing Foundation — a public non-governmental organization that plays a key role in providing housing for low-income groups. Given the challenges posed by sanctions, economic volatility, and financial constraints, the research seeks to design a comprehensive model of financial resilience using a futures studies approach, outlining the key variables and strategic pathways for sustainable financial stability.
Mothodology: A mixed qualitative–quantitative approach was adopted. In the first stage, relevant factors were extracted through systematic literature review and expert interviews. These factors were then screened and weighted using the Best–Worst Method (BWM). Causal and structural relationships among variables were analyzed using the DEMATEL technique. Finally, future scenarios were prioritized with the CODAS model, applying AHP-based weighting for criteria.
Fingdings: The results reveal that financial resource provision, liquidity and debt management, political stability, financial transparency, and financial innovation (FinTech) exert the strongest influence on financial resilience. The structural analysis further highlights the mediating role of digitalization in connecting macroeconomic policies with the foundation’s micro-level financial performance. The CODAS analysis identified the optimistic scenario as the most distant from the critical state, reflecting the most favorable vision of the foundation’s financial future.
Discussion and Conclusion: Financial resilience is fundamentally structural and managerial in nature, requiring reforms in fiscal policymaking, the promotion of FinTech, and the institutionalization of transparency. It is recommended that the foundation’s Financial Resilience Roadmap be developed based on digital transparency, diversification of financial resources, and capacity building for managers in risk analysis and strategic foresight.
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