Document Type : Original Research
Author
Young Researchers and Elite Club, Islamic Azad University, Safadasht Branch, Tehran, Iran
Abstract
The main objective of this study was to consider the impacting factors on pricing decisions in industrial markets. Research method was of experimental type and data was gathered using semi-structured interview. Population consists of all accountants in Industrial companies in Tehran Province, who 65 expert accountants on related field were selected as sample size through randomly sampling method and were interviewed by researchers. To gather data, the researchers, firstly, send an email to firm and researcher was allowed to interview with the accountants of the firms. Then, they go the firms and the interviews were administrated. Validity and reliability of interview questions were obtained using proposed method of Guba (Holloway& Wheeler, 2013), in such a way that researchers refer to participants and provide them the selected factors and variables and after that they confirmed them and provided their satisfaction, its validity and reliability were confirmed. Results showed that 23 sub-main factors are identified in which 6 sub-main factors belong to internal factors, 8 sub-main factors belong to external factors and price sensitivity has 9 sub-main factors. In addition to, 16 primary codes belong to internal factors, 22 primary codes refer to external factors and 12 primary codes belong to price sensitivity. Totally, 3 main factors impacting on pricing decision in industrial markets, 23 sub-main factors impact on pricing decisions in industrial markets and 50 primary codes are identified that impact on pricing decision in industrial markets based on accountant perspectives.
Keywords
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