Document Type : Original Article
Authors
1
PhD. student in Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
2
Assistant Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
3
Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
10.48301/kssa.2023.360846.2274
Abstract
Today, the importance and role of financial managers in organizations is not hidden from anyone, financial managers are responsible for the financial health of an organization and their slightest mistake can have a big impact on the organization. The purpose of this study is to identify and rank the tools for measuring the knowledge capability of financial managers of executive bodies. Using the mixed approach, 183 of the findings of previous researches have been systematically evaluated and analyzed, and after monitoring, 53 related articles have been reduced. Finally, the opinions of 14 experts and professors were collected by a questionnaire and the effect coefficient of the identified factors was determined using Shannon entropy method based on the content analysis approach. According to this study, 4 main dimensions of knowledge capability including financial competence, financial literacy, financial skills, financial education and 56 sub-indicators were extracted. The results showed that financial management knowledge, knowledge of financial rules and regulations, human resource management knowledge and experience Finance, financial education, knowledge of public accounting subjects, economic knowledge, financial and mathematical management skills, and mastery of banking are the most important. The knowledge ability of financial managers plays a key role in improving resource management in organizations and its inefficiency will be challenging. The proposed framework of this research is the first coherent framework for measuring the knowledge ability of managers and can have beneficial effects in the organization.
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