Seyed Ali Musavi; Farzaneh Jafari; Elnaz Pakkhesal
Abstract
Subject and purpose of the article: The subject of this study is the relationship between individual emotions and the management of public financial resources and its purpose is to investigate the effect of positive and negative individual emotions on the decision of financial managers of a governmental ...
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Subject and purpose of the article: The subject of this study is the relationship between individual emotions and the management of public financial resources and its purpose is to investigate the effect of positive and negative individual emotions on the decision of financial managers of a governmental university in the optimal use of public financial resources.Research method: In this study, preliminary data were collected through a researcher-made questionnaire for managers' willingness to manage public financial resources (based on the Beleski et al. Questionnaire), and the Panas Emotions Questionnaire. 70 questionnaires were used for analysis. Also, multivariate regression and descriptive and non-parametric statistics have been used to analyze the results. In inferential analysis, Kolmogorov-Smirnov test and regression test have been performed to test the hypotheses.Research findings: The results show that both positive and negative aspects of financial managers' personal emotions have a significant impact on their decisions in the efficient and inefficient management of public financial resources. Evidence also suggests that education and work experience have a direct and significant impact on the efficient management of public financial resources and a significant and inverse impact on the inefficient management of public financial resources.Conclusion, originality and its contribution to the knowledge: Based on the findings of this study, the financial managers of public universities should, as an adaptation, select and implement appropriate strategies in the process of spending steps in order to prevent any waste of public financial resources.
