Exploring a Management Pattern for the Managers’ Financial Deviance in Iran’s State Organizations (case study: managers of governmental organizations in Sistan Va Baluchestan”

The present qualitative research aims at proposing a management method for the managers’ financial Deviance in Iran’s governmental organs using the systematic design of the grounded theory. To do so, in addition to performing semi-structured interviews with 20 experts, managers, university specialists and governmental organizations’ directors, as the study sample volume, a collection of the preliminary topics were re-gathered within the coding process and certain themes were extracted from their heart. Then, in the pivotal coding stage, the link between these topics was determined under such titles as causal conditions, core category, mutual action and reaction strategies, context, intervening conditions and consequences of Deviance management within the format of a paradigm. Next, in a selective coding stage, every single component of the coding paradigm was explicated, the story’s trend was delineated and a theory was composed. Finally, the peremptory predicates and the strategic theories of the study were specified. The study results indicated that deviance sense-making conceived in the minds of the managers as a core category resulted from individual, organizational and the extra-organizational factors. The context factors (resource management), as well, are the driving forces contributing to the financial Deviance consequences of the managers; moreover, intervening managerial factors are identified as the controlling and inhibitive factors barring managers from displaying financial Deviance. In their actions and reactions to the effective stimulating and deterring factors and under the effect of their mental conceptualizations, managers adopt two sets of strategies: constructive and devastative strategies. The constructive strategies are followed by positive outcomes (organizational and extra-organizational); the devastative strategies are followed by negative outcomes (organizational and extra-organizational).