Compilation and validation of a tool for measuring the knowledge ability of financial managers of executive bodies

financial managers are an important element in the success of any organization, whose main responsibility is to supervise the financial affairs and advise on the ideas and perspectives of an organization, therefore, understanding the knowledge and skills they need is very important, and this research aims to provide a compilation and the validation of the tool for measuring the knowledge ability of financial managers of executive bodies has been done.

In terms of the practical purpose of this research, with the help of interviews and questionnaires, the dimensions were first identified, and then the important dimensions and components were determined according to the fuzzy Delphi method, and with the help of the AHP method, the weight of each dimension was determined, then the number of initial questions related to Each dimension was designed and 72 questions were designed by interviewing experts. Then, with the fuzzy Delphi technique, a questionnaire consisting of 53 questions was accepted in two fuzzy stages by obtaining the opinion of 15 financial experts of the country (as a Delphi panel) and was compiled as a tool for measuring the financial knowledge of financial managers of executive bodies. The reliability of the questions was confirmed by Cronbach's alpha coefficient and validity by referring again to the experts.

In all the indicators extracted from the literature review, the average difference is less than 0.2, so it can be concluded that a sufficient consensus has been reached between the experts. Also, among 72 questions, 53 questions have earned a "good score.

The results have shown that this indigenous and compiled tool can be used to measure the ability of financial knowledge of executive bodies.