Document Type : Original Article
Accounting Master's Student, Hatef Non-Profit Institution, Zahedan, Iran
Assistant Professor of Accounting Department, Hatef Non-Profit Institution, Zahedan, Iran
Instructor of Accounting Department, Hatef Non-Profit Institution, Zahedan, Iran
Today, one of the most important issues that managers always face are financial and investment decisions. Managers try to choose the best financing and investment methods for their organization that have the lowest risk and investment cost in the organization, in the right time and place, and from their perspective it is the best investment method with the highest returns. This quantitative study was performed in 2018 on a sample of 234 people covered by the Zahedan Social Security Organization. Data were analysed through a questionnaire. For quantitative data analysis, analytical and descriptive tests, simple linear regressions and correlation coefficient were used using SPSS 22 software. The results of the hypothesis showed that the variable of improving the business environment explains 0.832% of the changes in the variable of employers' participation in fulfilling insurance obligations. Considering the correlation of variables in this hypothesis, it can be concluded that if the business environment improves, the participation of employers will increase significantly.