فصلنامه علمی کارافن

فصلنامه علمی کارافن

شناسایی و رتبه‌بندی عوامل مؤثر بر توانمندی دانشی مدیران مالی دستگاه‌های اجرایی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
حمید شایق 1
اکرم تفتیان 2
محمود معین‌الدین 3
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، ایران
10.48301/kssa.2023.360846.2274
چکیده
امروزه اهمیت و نقش مدیران مالی در سازمان‌ها بر کسی پوشیده نیست، مدیران مالی مسئول سلامت مالی یک سازمان هستند و کوچک‌ترین اشتباه آن‌ها می‌تواند آثار بزرگی در سازمان داشته باشد. هدف پژوهش حاضر شناسایی و رتبه‌بندی ابزارهای سنجش توانمندی دانشی مدیران مالی دستگاه‌های اجرایی می‌باشد. با استفاده از ابزار فراترکیب به ارزیابی و تحلیل نظام‌مند 183 مورد از یافته‌های پژوهش‌های پیشین پرداخته‌شده است و بعد از انجام مراحل پایش به 53 مقاله مربوط کاسته شد. در انتها نیز نظر 14 نفر از خبرگان و اساتید، به‌وسیله پرسشنامه جمع‌آوری‌شده و با استفاده از روش آنتروپی شانون بر اساس رویکرد تحلیل محتوا به تعیین ضریب اثر عوامل شناسایی‌شده، پرداخته شد. طبق این پژوهش تعداد 4 بعد اصلی توانمندی دانشی شامل، صلاحیت مالی، سواد مالی، مهارت مالی، آموزش مالی و 56 شاخص فرعی استخراج گردید که نتایج نشان داد دانش مدیریت مالی، دانش به قوانین و مقررات مالی، دانش مدیریت منابع انسانی و تجربه مالی، تحصیلات مالی، دانش سرفصل‌های حسابداری دولتی، دانش اقتصادی، مهارت مدیریت مالی و ریاضی، تسلط به امور بانکی، دارای بیشترین ضریب اهمیت می‌باشند. توانایی دانشی مدیران مالی نقش کلیدی در بهبود مدیریت منابع در سازمان‌ها دارد و ناکارآمدی آن چالش‌برانگیز خواهد بود. چارچوب پیشنهادی این پژوهش نخستین چارچوب منسجم جهت سنجش توانایی دانشی مدیران است و می‌تواند آثار مفیدی را در سازمان داشته باشد.
کلیدواژه‌ها
توانمندی
توانمندی دانش
رویکرد کیفی فراترکیب
مدیران مالی دستگاه‌های اجرایی
موضوعات

عنوان مقاله English

Identifying and Ranking Factors Affecting Knowledge Capabilities of Financial Managers of Executive Organizations

نویسندگان English

Hamid Shayegh 1
Akram Taftiyan 2
Mahmood Moinaddiny 3
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
چکیده English

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.

کلیدواژه‌ها English

capability
financial managers of executive bodies
knowledge capability
mixed approach
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فصلنامه علمی کارافن
دوره 22، شماره 2
علوم انسانی
تابستان 1404
صفحه 187-212

  • تاریخ دریافت 25 شهریور 1401
  • تاریخ بازنگری 03 اردیبهشت 1402
  • تاریخ پذیرش 21 خرداد 1402