Compilation of the knowledge capability model of financial managers of executive bodies with the method of phenomenology and thematic analysis

One of the most important and vital categories of any organization is the existence of a financial manager with high ability and skill. Financial capabilities and skills make financial managers able to understand the language of finance and take ownership of the financial performance of their departments. Being competent in the art of managing the finances of any organization is a vital discipline to create and maintain financial stability. The existence of management and its various metrics is considered one of the dimensions of organizational capital, therefore, considering the importance of the ability of financial managers; The current research deals with developing the knowledge capability model of financial managers of executive bodies. In this research, among the combined qualitative-qualitative research methods, the phenomenological method was used to examine the knowledge ability of financial managers. 15 experts in this field were selected for data collection by purposeful sampling and a semi-structured interview was conducted with them and 67 propositions (indicators) were extracted from the extracted codes according to Atride-Stirling (2001) thematic analysis method, 17 basic themes. And 7 organizing themes and 2 comprehensive themes including specialized and financial knowledge and general knowledge and management were extracted. The research findings show that the knowledge ability of financial managers plays a key role in improving resource management in companies and its inefficiency will be challenging. The model compiled in this research is the first coherent model in the field of knowledge ability of managers and can have useful effects in government organizations.