Accounting and Auditing Studies

Accounting and Auditing Studies

Sustainable Revenue Pattern at Social Welfare Organization: A Grounded Theory Approach

Document Type : Original Article

Authors
1 1. Ph.D. Candidate., Accounting, Department of Accounting, Faculty of Humanities, Islamic Azad University, Zahedan Branch, Iran.
2 2. Associate Professor, Department of Accounting, Faculty of Economics and Accounting, Payam Noor University, Tehran Branch, Iran
3 3. Assistant Professor, Department of Accounting and Financial Management, Faculty of Humanities, Islamic Azad University, Bandar Abbas Branch, Iran
10.22034/iaas.2026.492365.1663
Abstract
The goal of the present research was to present a sustainable revenue model at the Social Welfare Organization using a mixed approach. First of its kind, this research aimed to use the Grounded Theory approach to describe dimensions and components of sustainable revenue at the Social Welfare Organization and to present strategies aimed at sustainable revenue. In the qualitative section of the study, the statistical population was composed of proficient experts and professors in Social Sciences, senior managers of operational revenue at the Social Welfare Organization, and audits of the Social Welfare Organization-affiliated auditing firms. In the quantitative section, the population consisted of the above members, other directors, and social and auditing doctoral students. The research was conducted from 2023 to 2024 using combined purposive sampling, as Structural Equation modeling and PLS software were used to measure the validity of the final model and its fitting, respectively. It was found that the factors influencing and intervening in the Social Welfare Organization’s sustainable revenue were cultural, environmental, and social factors, structural and technical, political governance and managerial weaknesses and inhibitory and regulatory factors. Also, the strategies used to generate sustainable revenue at the organization included providing a cultural and social context, structure and technical reforms, political and managerial reforms, strengthening knowledge and manpower force and legal and regulatory reforms. Finally, cultural and social implications on society and increasing satisfaction in society were explained in line with the implications of generating sustainable revenue at the Social Welfare Organization.
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Articles in Press, Accepted Manuscript
Available Online from 04 May 2026