The effect of behavioral characteristics in management style on the efficiency and evaluation of economic and financial performance in the public sector
Subject Areas : Financial Economicsaskar pourreza 1 , Petroo sepehri 2 * , کیهان آزادی 3
1 - PhD Student in Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2 - Faculty member and Assistant Professor, Department of Accounting, Astara Branch, Islamic Azad University, Astara, Iran
3 - گروه حسابداری، واحد رشت، دانشگاه آزاداسلامی، رشت، ایران.
Keywords: behavioral characteristics , management style, efficiency, evaluation of economic and financial performance, public sector,
Abstract :
Objective: The objective of the study is to investigate the behavioral characteristics of management style on the efficiency and evaluation of economic and financial performance in the public sector. Methodology: This research is an applied in purpose and a descriptive survey method. The statistical population is public sector managers which was selected as a sample of 104 people. A standard questionnaire was used to collect information and the structural equation method(SEM) was used to test the hypotheses. Findings: The findings of the research demonstrated that behavioral characteristics have an effect on performance evaluation using the mediating role of efficiency in the public sector. Management styles have an effect on performance evaluation using the mediating role of efficiency in the public sector. Behavioral characteristics affect performance evaluation in the public sector. Management style affects performance evaluation in the public sector. Behavioral characteristics affect efficiency in the public sector. Management style affects efficiency in the public sector. Efficiency affects performance evaluation in the public sector. Keywords: behavioral characteristics , management style, efficiency, evaluation of economic and financial performance, public sector