The Model for Explaining Management of Financial Deviance of Managers in the Organizations with a mixed Approach

Deviance is a dominant problem in many organizations. The presence of deviance and violation of laws in organizations, especially by managers who are the leaders of the organization, is considered a serious threat to the society and causes loss of public trust in the government and leaves harmful effects. Therefore, in this research, the explanation model of management of managers' financial deviance in the organization is discussed.

This research is based on mixed method. In the qualitative part, the strategy of grounded theory was used, and in the quantitative part, the survey strategy was used. Research data in the qualitative part were collected through semi-structured interviews with twenty experts, managers, academic experts and public organizations. These data were analyzed through the coding process in three stages of open, central and selective coding. In the quantitative part, research data were collected by means of a 187-item researcher-made questionnaire and cluster sampling method among 5 public organizations. These data were analyzed through path analysis and structural equation modeling.

The analysis of the research data showed that individual factors (such as knowledge, awareness, orientation, motivation, personality) and organizational factors (such as goals, structure, culture and atmosphere of the organization and information technology) and extra-organizational factors (such as social, cultural, political factors, economic) as causal conditions affect the meaningfulness of managers' financial deviance and their tendency to deviance, and the emergence of positive and negative consequences is due to the selection of constructive or destructive strategies that managers adopt in opposition to these factors. In addition, contextual factors (such as human resource management system) and intervening conditions (such as preparation, executive factors and monitoring and evaluation) affect the relationships in the research model and have an impact on the implementation of research strategies. Also, quantitative data analysis indicated the fit and approval of the research model.

Any model for managing the financial deviance of managers in public organizations requires appropriate dimensions, components and indicators that have been identified in the final model of this research. The application of this model, its factors and strategies will lead to reducing and controlling the financial misbehavior of managers.