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Designing a model of financial performance evaluation tools based on the approach of measuring the psychological ability of financial managers in the public and economic sectors
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Askar Pourreza sekoudar1   , Petro Sepehri2 , Keyhan Azadi3 |
1- PhD Student in Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2- Faculty member and Assistant Professor, Department of Accounting, Astara Branch, Islamic Azad University, Astara, Iran (Corresponding Author) , Sepehri.petro@gmail.com
3- Faculty member and Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran |
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Abstract: (930 Views) |
Today's competitive landscape has made the business environment very challenging for public sector managers in the economy and has made the assessment of financial performance vital in the management information systems cycle. Therefore, by evaluating financial performance, it is better to achieve sustainable capability in competitive conditions. The purpose of this research is to design a model of financial performance evaluation tools based on the approach of measuring the psychological ability of financial managers in the public sector, which in this research, after analyzing the theoretical and experimental backgrounds, using the qualitative method and using the snowball sampling method, A semi-structured interview was conducted on 10 financial managers of the public sector of the economy, then the obtained information was analyzed using thematic analysis method and a paradigm model was extracted. The findings show that the financial performance evaluation model based on the approach of measuring the psychological capability of financial managers in the general sector of the economy includes themes (causal conditions: empowerment, behavioral characteristics, management style; background conditions: performance evaluation, evaluation, evaluation quality Mediating conditions: functional activity, organizational activity, organizational environment and finally the outcome: assessment of managers' ability, efficiency) that can affect the organization's performance. |
Article number: 13 |
| Keywords: Financial performance evaluation, psychological empowerment, financial managers, public sector. |
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Full-Text [PDF 595 kb]
(637 Downloads)
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Article type: Research |
Subject:
Special
Received: 2023/01/10 | Accepted: 2023/02/3 | Published: 2023/05/31
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