تدوین الگوی توانمندی دانشی مدیران مالی دستگاه‌های اجرایی با روش پدیدارشناسی و تحلیل مضمون

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

2 استادیار،گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

3 دانشیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی ، یزد، ایران.

10.22080/shrm.2023.4168

چکیده

یکی از مقوله‌های بسیار مهم و حیاتی هر سازمانی وجود یک مدیر مالی با توانمندی و مهارت بالا است. توانمندی‌ها و مهارت‌های مالی باعث می‌شود مدیران مالی قادر به درک زبان امور مالی باشند و مالکیت عملکرد مالی بخش‌های خود را بر عهده بگیرند، توانمند بودن در هنر مدیریت امور مالی هر سازمانی یک‌رشته حیاتی برای ایجاد و حفظ پایداری مالی است، در یک دیدگاه کلی توانمند بودن مدیریت و سنجه‌های مختلف آن‌یکی از بعدهای سرمایه سازمانی محسوب می‌شود، بنابراین با توجه به اهمیت توانمندی مدیران مالی؛ پژوهش حاضر به تدوین الگوی توانمندی دانشی مدیران مالی دستگاه‌های اجرایی می‌پردازد. در این پژوهش از میان روش‌های تحقیق ترکیبی کیفی- کیفی، برای بررسی توانمندی دانشی مدیران مالی روش پدیدارشناسی بکار گرفته شد. برای جمع‌آوری داده‌ها با شیوه نمونه‌گیری هدفمند 15 نفر از متخصصان در این زمینه انتخاب شدند و با آن‌ها مصاحبه نیمه ساختاریافته انجام شد و 67 گزاره (شاخص) استخراج که از میان کدهای استخراج‌شده طبق روش تحلیل مضمون آتراید - استیرلینگ (2001)، 17 مضمون پایه و 7 مضمون سازمان دهنده و 2 مضمون فراگیر شامل دانش تخصصی و مالی و دانش عمومی و مدیریت استخراج شد. یافته‌های پژوهش نشان می‌دهد که توانایی دانشی مدیران مالی نقش کلیدی در بهبود مدیریت منابع در شرکت‌ها دارد و ناکارآمدی آن چالش‌برانگیز خواهد بود. الگوی تدوین‌شده در این پژوهش نخستین الگوی منسجم در زمینه توانایی دانشی مدیران است و می‌تواند آثار مفیدی را در سازمان‌های دولتی داشته باشد.

کلیدواژه‌ها


عنوان مقاله [English]

Compilation of the knowledge capability model of financial managers of executive bodies with the method of phenomenology and thematic analysis

نویسندگان [English]

  • hamid shayegh 1
  • akram taftiyan 2
  • Mahmoud Moeiodin 3
1 PhD. Candidate in Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
2 Assistant Professor, Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran
3 Associate Professor, Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran
چکیده [English]

One of the most important and vital categories of any organization is the existence of a financial manager with high ability and skill. Financial capabilities and skills make financial managers able to understand the language of finance and take ownership of the financial performance of their departments. Being competent in the art of managing the finances of any organization is a vital discipline to create and maintain financial stability. The existence of management and its various metrics is considered one of the dimensions of organizational capital, therefore, considering the importance of the ability of financial managers; The current research deals with developing the knowledge capability model of financial managers of executive bodies. In this research, among the combined qualitative-qualitative research methods, the phenomenological method was used to examine the knowledge ability of financial managers. 15 experts in this field were selected for data collection by purposeful sampling and a semi-structured interview was conducted with them and 67 propositions (indicators) were extracted from the extracted codes according to Atride-Stirling (2001) thematic analysis method, 17 basic themes. And 7 organizing themes and 2 comprehensive themes including specialized and financial knowledge and general knowledge and management were extracted. The research findings show that the knowledge ability of financial managers plays a key role in improving resource management in companies and its inefficiency will be challenging. The model compiled in this research is the first coherent model in the field of knowledge ability of managers and can have useful effects in government organizations.

کلیدواژه‌ها [English]

  • Combined method
  • knowledge capability
  • financial managers
  • executive bodies
 
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