Document Type : Research Paper
Authors
1 PhD student in accounting , Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 Assistant Professor,Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.(corresponding)
3 Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
Abstract
Current study has been performed with the aim of normativeization and Investigation of factor structure of a researcher-made questionnaire on financial managers' performance. This study, uses descriptive-survey method. Statistical population was considered in qualitative and quantitative parts. In qualitative part, research population included clear-sighted experts, financial managers with more than 15-year records of service, university professors with practical and scientific activity in this field and financial managers with practical experiences and postgraduate education including MSc and PhD; and in quantitative part, the research population included financial managers and accounting chairmen of 655 companies accepted in Tehran Stock Exchange that 530 individuals were selected as sample and questionnaire was sent to them electronically (by email). Data were analyzed by using measurement classic theory and question-answer theory and through SpSS25, Lisrel 8.7, Jmetrik and multolog7 software. Results of research indicated that by eliminating two questions in factor analysis part, 76 questions had factorial load on one factor. Also, processing questions through question-answer theory demonstrated that 19 questions had low awareness and by eliminating them, stability increased and results of considering and comparing correlation of short form with main form, indicated high correlation of two forms, and reconsideration of short form for investigating construct validity, approved one-factor structure of questionnaire.
Keywords
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