Mojtaba Shiarbahadori - PhD Student in Industrial Management, Industrial Management Department, Masjed- Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran
Saber Molla-Alizadeh-Zavardehi - Assistant Professor، Industrial Management Department, Masjed- Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran
Ali Mahmoodirad - Assistant Professor، Applied Mathematics Operation Research Tendency Department, Masjed- Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran

The present study was conducted with the aim of designing a model for evaluating the performance of financial units in petrochemical industry. This exploratory practical study carried out based on the descriptive-analytical method and all data were gathered via two separate processes as interview and literature review. The statistical population included professional and academic experts in the field of human resources (HR) to answer qualitative questions by targeted sampling for experts. According to the experts’ opinion, in order to identify effective factors, the Grounded Theory method and Interpretive Structural Method (ISM) were applied for evaluation of method and structural equations, respectively. After reviewing all the ۶۷ indicators of financial performance that were extracted from theoretical foundations and previous research, ۴۸ indicators have been approved by Delphi Roxab Group and then were selected. Finally, content factor analysis showed that all ۴۸ indicators are significant enough. The novelty of this research compared to the similar ones raised from identifying the factors related to "production and procurement" and so "marketing" of the understudy organization that have not been evaluated in the previous studies.

Performance Evaluation, financial performance, Petrochemical industry. Interpretive Structural Modeling