Meybod University Strategic Management Accounting 3092-6890 1 1 2025 02 19 Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components 18 39 217545 10.22034/smajournal.2025.217545 FA PAYAM PIRAYESH SHIRAZI Assistant Professor, Department of Accounting, Motahar institute of higher education, Mashhad, Iran. 0000-0001-7153-4278 Journal Article 2025 02 19 The purpose of the research is to develop integrated frameworks for analyzing the operational efficiency of economic enterprises active in the Iranian capital market with an emphasis on local cultural and economic components. The research was conducted qualitatively and through interviews with 35 experts in 2023. The sampling was purposeful. The results of the research showed that the efficiency analysis was extracted using the balanced scorecard in the form of four customer perspectives with indicators of organizational conscience, organizational culture and relations, intellectual capital, stakeholders and value creation, internal processes perspective with indicators of standardization of organizational processes, identification of key organizational processes, systemic thinking, feedback measurement and improvement of operational skills, growth and learning perspective with indicators of improving education, knowledge management, participation, knowledge creation, learning and encouragement and persuasion, and financial perspective with indicators of increasing revenue sources, monitoring and budgeting, monitoring and budgeting system, correct cost estimation and financial transparency according to the experts' opinions. The purpose of the research is to develop integrated frameworks for analyzing the operational efficiency of economic enterprises active in the Iranian capital market with an emphasis on local cultural and economic components. The research was conducted qualitatively and through interviews with 35 experts in 2023. The sampling was purposeful. The results of the research showed that the efficiency analysis was extracted using the balanced scorecard in the form of four customer perspectives with indicators of organizational conscience, organizational culture and relations, intellectual capital, stakeholders and value creation, internal processes perspective with indicators of standardization of organizational processes, identification of key organizational processes, systemic thinking, feedback measurement and improvement of operational skills, growth and learning perspective with indicators of improving education, knowledge management, participation, knowledge creation, learning and encouragement and persuasion, and financial perspective with indicators of increasing revenue sources, monitoring and budgeting, monitoring and budgeting system, correct cost estimation and financial transparency according to the experts' opinions. https://www.smajournal.ir/article_217545_7c322c88f52652e10988142bd8b2722f.pdf