Identification of effective components in the formation of financial literacy of corporate executives using the phenomenological approach.
Due to the fact that all firms mangers’ decisions have financial effect, it is necessary to have at least the necessary knowledge of the financial rules (financial literacy) since they are effective in shaping these decisions. Financial literacy and its measurement in different classes of society have been the issue of many internal and global researches; however, financial literacy of firm executives was received less attention in Iran. The present study aims to identify the effective factors in shaping the professional financial literacy of firm’s managers. The paradigm of this research was interpretative. Because employing the life experiences of people involved in this subject, the financial experts were necessary qualitative research method and the phenomenological approach and Collaizi’s seven steps method h were utilized and data was analyzed with software Nvivo 8. A snowball sampling method was used as it belonged to targeted sampling method for selecting the sample of the study to achieve the theoretical saturation principle, and the final sample consisted of ten financial experts. Based on the results, eleven main components were identified in the formation of financial literacy of managers. These components are the recognition and analysis of financial statements, familiarity with the laws of social security and labor insurance, familiarity with tax regulations and trade law and familiarity with the laws of the stock.
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