The Effect of Spiritual and Emotional Intelligence of Managers on Corporate Financial Performance

The aim of the study is to determine the effects of spiritual and emotional intelligences of management of producing companies on them financial performance. Relationship of intelligence skills and financial, technical skills in the field of accounting is not known.
This research is inferential and its statistical society is considered to be the top management of the companies listed on the Tehran Stock Exchange in 2014. The research sample includes 215 selected from the sample society. Data related to these two psychometric items were collected through a standard questionnaire of King and Bar-on. Obtained data were analyzed through modelling of structural equations.
: Findings of the study show that there is not a meaningful relationship between the two skills of managers and their financial performance with regard to the significant amount obtained for the spiritual intelligence and emotional intelligence variables (more than 5%).
Unlike previous studies, in this research, the positive effect of emotional and spiritual intelligence on the job performance of individuals has not been confirmed. The topic to be considered is that multi-dimensional conceptual performance and the results of this study do not deny the importance of intelligence skills, but it is recommended that their training be taught at the level of top executives, more attention should be paid.