Requirements of Financial Discipline from Viewpoint of the Supreme Leader-In-Chief; May His Shadow Extend

In the light of reducing unnecessary cost and expenditure and also avoiding luxury- oriented life and extravagance, the financial discipline is identified as an important requirement of every organization. As an applied study and data-based analysis, this study aims at investigating the financial discipline in which the desired results will not be achieved unless observing the financial discipline. For this purpose, in terms of sample population, the study was conducted through investigating the supreme leader’s discourse and statements (May his shadow extend) during the years of 1994 until 2015. Therefore, 20 components of financial discipline were identified. These components including: savings, lack of wastage and extravagance, reforms in judicial organizations, highlighting the role of supervisory organizations, coordination among the three forces, prioritization of cost and expenditure, utilization of financial resources in production rather than consumption, fighting against financial corruption, social discipline, trusting to God and having courage, having piety and righteousness, staying away from luxury-oriented life and avarice, identifying weak points and strong points, planning, coordination of actions with thought and beliefs, making a decisive and effective decisions, faithful and righteous managers, legal-oriented managers and lightening the size of government as well as avoiding the formation of private monopolies. The findings revealed that overall dimensions of data-based analysis resulted in requirements of financial discipline; these requirements are then prioritized through administering a questionnaire via AHP approach.