Providing a Performance Evaluation Model for Public Sector Financial Managers

The issue of performance appraisal has long been one of the important success factors in different organizations. Financial management is one of the most important sectors in public organizations. The performance of financial managers should be evaluated in terms of criteria and metrics in different areas. The purpose of the present study is to provide a model for evaluating the performance of financial managers in the public sector with particular regard to meritocracy criteria along with financial and management criteria. Structural equation approach and Smart PLS software were used to analyze the data collected through the questionnaire. The sample consisted of 62 people from the financial and managerial statistical population selected through purposive sampling. In this study, 82 measures were identified and categorized into five components: "ethical / personality traits", "management skills", "human skills" meritocracy skills" and "financial criteria". According to the findings of SmartPLS software, management skills were identified as the most important component and ethical / personality characteristics were the least important factor. The article adds to managerial research in the area of ​​evaluating the performance of financial managers in the public sector and provides a framework for evaluating the performance of financial managers in the public sector.