Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Investigating the impact of digital Financing on Sustainability Factors, Financial Performance and Green Innovation

Document Type : Original Article

Authors
Mahdi Filsaraei 1
Mahdi Kamali Rezazadeh Mashhadi 2
1 Assistant Professor, Department of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran
2 M.A., Department of Accounting, Hakim Toos Higher Education institute, Mashhad. Iran
10.22034/jista.2025.553879.1065
Abstract
The aim of this study is to investigate the effect of digital financing on sustainability factors, financial performance and green innovation. This study is applied in terms of its nature and purpose, and is descriptive and correlational in terms of its analysis method, and quantitative and field research in terms of its data collection. The statistical population of the present study is all accountants and auditors in the country who are studying and working in 2025, and the statistical sample is 384 people and the data collection tool is a questionnaire. The results showed that digital financing has a positive and significant effect on sustainability factors, financial performance and green innovation of organizations. Considering the importance of sustainable factors in the economy, especially its financial dimensions and the problems of measuring financial and non-financial information, as well as the lack of a reference for evaluating companies in terms of the level of disclosure of environmental, social and corporate factors in Iran, and the novelty of the subject of digital financing, the effect of digital financing on sustainability factors, financial performance and green innovation was investigated; On the one hand, the current challenge has moved towards sustainability factors and green innovation, and on the other hand, a simultaneous examination of these factors and their impact on digital financing has not yet been carried out.
Keywords
Digital Finance
Financial Performance
Green Innovation
Environmental
Social and Governance (ESG) Factors
Subjects
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Journal of Information System and Technology Auditing
Volume 1, Issue 2 - Serial Number 2
September 2026
Pages 246-277

  • Receive Date 17 October 2025
  • Revise Date 08 December 2025
  • Accept Date 24 December 2025
  • Publish Date 23 September 2025