Document Type : Research Paper
Authors
1
department of accounting, faculty of management & accounting, Tehran, Iran
2
Associate Professor, Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabaei University, Tehran, Iran
3
Prof , Allameh Tabataba'i University, Tehran, Iran
4
Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabaeii University
10.22051/jera.2024.47279.3248
Abstract
The stability affects on planning process and making optimal decisions by managers; Uncertainty and instability have been introduced in financial and economic literature as one of the most important factors affecting the amount and level of investment in countries. The impact of uncertainty on the reduction of income and profitability of companies and, as a result, the lack of attractiveness of the Countries financial market for foreign investors, has attracted the attention of experts and researchers. The purpose of this research is to systematically review uncertainty research with the aim of determining the future trends of this research field. For this purpose, a systematic literature review with a Meta synthesis approach is used. After determining the search protocol and article selection indicators, finally 68 articles were selected. The evaluation of the selected articles led to the identification of 47 components along with the measurement indicators related to each component. Uncertainty components were classified in four dimensions: company, industry, macro economy and international economy. Examining the research carried out in the company aspect shows the interest of the researchers in investigating the uncertainties related to the upstream and downstream chain; In fact, managers and shareholders of companies are insecure about the supply of raw materials for production and sale of manufactured products. In the following, trend-setting articles and highly cited authors were mentioned in each period. The authors believe that the future research process in the field of uncertainty will focus on combined research in both global and corporate dimensions, and researchers will investigate the impact of uncertainty on international companies; Also, due to the increasing trend of joint research in the field of uncertainty and cryptocurrencies, this research path is expected to become one of the main paths of uncertainty studies.
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