ارائه الگوي شايستگي مديران مالي در شركت‌هاي نفتي عراق براساس نظريه زمينه‌اي و تحليل مقايسه‌اي كيفي فازي

Developing a Competency Model for Financial Managers in Iraqi Oil Companies using Grounded Theory an‎d Qualitative Fuzzy Comparative Analysis

حسابداري

Abstract The competency of financial managers is a critical criterion for all companies, particularly oil companies, an‎d represents a key factor influencing their sustainability. In a developing country like Iraq, the oil industry is regarded as the driving force of the economy; however, it has recently encountered a range of managerial development challenges. Determining the level of financial managers’ competencies to achieve organizational development has become a significant practical issue requiring urgent resolution. Despite the substantial cash flow an‎d the distinct nature of its operations, Iraq’s oil industry has yet to establish an integrated professional competency model for its personnel. The present study aims to propose a competency model for financial managers in Iraqʹs oil industry based on grounded theory an‎d fuzzy qualitative comparative analysis (fsQCA). The findings indicate that problem-solving skills are considered the most critical factor to be included in the model. Additionally, three other factors—leadership an‎d skill development, communication skills, an‎d adaptability an‎d flexibility—were identified in order of importance.

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