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Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories

    Authors

    • Asem Hazrati 1
    • Mohammad Moradi 2
    • Abbas Nargesian 3

    1 Ph. D Student in Accounting, Alborz campus of Tehran University, Tehran, Iran

    2 Associate Prof., Department of Accounting and Auditing, Faculty of Management, University of Tehran, Tehran, Iran

    3 Associate Prof., Department of Leadership and Human Capital, Faculty of Management, University of Tehran, Tehran, Iran

,

Document Type : Research Paper

10.30479/jfak.2024.20146.3190
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Abstract

Purpose: The aim of this research is to understand the experiences of individuals to examine the attitude of government managers, the factors influencing its emergence, and the relationship with responsiveness.
Method: This article is based on qualitative research, using thematic analysis to identify the attitude of managers of government companies within the theoretical frameworks of corporate governance, the factors influencing its emergence, and the relationship with responsiveness. The number of selected samples, chosen through the snowball method, was 20. It should be noted that semi-structured interviews were conducted with 16 senior and middle managers of state-owned companies and 4 Faculty members in this field, and the interview texts were analyzed using the Brown and Clarke's (2019) method. After the fourteenth interview, no new codes were added to the research that would lead to the definition of other basic themes. To ensure theoretical saturation, interviews continued with 6 more individuals, but again, the interviews indicated repetitive information.
Results: The results obtained from the analysis of interviews conducted with managers and experts are detailed in 483 codes, 83 main themes, 19 organizing themes, and 6 comprehensive themes.
Conclusion: The employment of stewardship-oriented managers in government organizations is preferable to that of agent-oriented managers. Furthermore, the factors influencing the emergence of the stewardship attitude in government managers are categorized into four classes: belief/value factors, psychological factors, organizational factors, and social factors. Responsiveness plays a significant role in both the preference for stewardship-oriented managers and the emergence of the stewardship attitude.
Contribution: This article contributes to enriching research on the attitudes of managers using insights from government companies. Furthermore, research in this area can help government companies improve the attitude and responsiveness of their managers to successfully meet the various needs of society.
Keywords: stewardship attitude, agent attitude, Responsiveness, government sector managers

Keywords

  • stewardship attitude
  • agent attitude
  • Responsiveness
  • government sector managers

Main Subjects

  • Financial Accounting
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Financial Accounting Knowledge
Volume 11, Issue 3 - Serial Number 42
September 2024
Pages 49-83
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How to cite
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Statistics
  • Article View: 295
  • PDF Download: 414

APA

Hazrati, A. , Moradi, M. and Nargesian, A. (2024). Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories. Financial Accounting Knowledge, 11(3), 49-83. doi: 10.30479/jfak.2024.20146.3190

MLA

Hazrati, A. , , Moradi, M. , and Nargesian, A. . "Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories", Financial Accounting Knowledge, 11, 3, 2024, 49-83. doi: 10.30479/jfak.2024.20146.3190

HARVARD

Hazrati, A., Moradi, M., Nargesian, A. (2024). 'Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories', Financial Accounting Knowledge, 11(3), pp. 49-83. doi: 10.30479/jfak.2024.20146.3190

CHICAGO

A. Hazrati , M. Moradi and A. Nargesian, "Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories," Financial Accounting Knowledge, 11 3 (2024): 49-83, doi: 10.30479/jfak.2024.20146.3190

VANCOUVER

Hazrati, A., Moradi, M., Nargesian, A. Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories. Financial Accounting Knowledge, 2024; 11(3): 49-83. doi: 10.30479/jfak.2024.20146.3190

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