Military Science and Tactics

Military Science and Tactics

Internal factors affecting organizational risk management in Aja's accounting and finance

Articles in Press

Document Type : Research/Original/Regular Article

Authors
hamidreza afshari 1
Hosein Valivand Zamani 2
ebrahim ijabi 3
mahdi basiri 4
1 PhD student in Defense Management, AJA Command and Staff University, Tehran, Iran.
2 Professor of AJA Command and Staff University, Tehran, Iran.
3 Associate Professor, AJA Command and Staff University, Tehran, Iran.
4 Assistant Professor, AJA Command and Staff University, Tehran, Iran.
10.22034/qjmst.2026.2041685.2114
Abstract
Purpose: This article examines the internal factors affecting organizational risk management in Aja's accounting and finance.
Methodology: This research is of applied type and descriptive-survey research method and the approach of this research is mixed (quantitative and qualitative). The studied population in this research is documents, documents and scientific articles related to the research subject and the statistical population includes all the experts and experts of the armed forces who have appropriate expertise and work experience in the subject of the research. The size of the statistical sample according to the number of the statistical population of the research (124 people) and the determined parameters, the number of 93 people has been considered and it has been done by simple random stratified method.
Findings: Audit quality factors, administrative health, process, knowledge and skills, information technologies, databases and human resources respectively with the consensus coefficient of 0.7433, 0.6996, 0.6768, 0.6441, 0.6508, 0.5877, 0.5662 in the first to seventh priorities as factors affecting organizational risk management in Aja's accounting and finance.
Originality: The costs caused by surprises in the organization's business are reduced by identifying the upcoming risks and removing and reducing their risks.
Keywords
Risk
Risk management
accountabilitie
Subjects
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Military Science and Tactics

Articles in Press, Accepted Manuscript
Available Online from 21 August 2026