1- , mahdialvani@iau.ac.ir
Abstract: (522 Views)
Objective: The primary objective of this study is to design a financial reporting policy implementation model for Iran's public sector using the Edwards model approach. The Edwards’s model, emphasizing four key dimensions (communications, organizational structure, resources, and implementers' orientation), serves as the theoretical framework for analyzing and presenting an effective policy implementation model.
Methodology/Approach: This qualitative research employs a thematic analysis approach. Data were collected through semi-structured interviews with 18 experts and specialists in financial reporting within Iran's public sector and analyzed using MAXQDA software.
Findings: The results indicate that successful implementation of financial reporting policies in the public sector requires attention to multiple factors. These include: a flexible and decentralized organizational structure, effective multi-level communications, provision of financial, human, and technological resources, positive implementer orientation, use of incentive and disciplinary tools, motivational factors, implementer training and empowerment, and development of a transparency and accountability culture. These dimensions interact systematically to enhance policy implementation success.
Value/Originality: By integrating the Edwards model with Iran's specific conditions, this study presents for the first time a comprehensive, localized, and systemic model for financial policy implementation in Iran's public sector. Simultaneously addressing structural, cultural, and motivational factors, this research fills theoretical gaps in previous studies and provides policymakers with a practical framework.
Practical/Research Recommendations: To enhance financial reporting in Iran's public sector, it is recommended to establish agile and decentralized organizational structures, form independent regulatory bodies, develop transparent communication channels, increase investment in training and technology, and implement performance-based incentive systems.
Methodology/Approach: This qualitative research employs a thematic analysis approach. Data were collected through semi-structured interviews with 18 experts and specialists in financial reporting within Iran's public sector and analyzed using MAXQDA software.
Findings: The results indicate that successful implementation of financial reporting policies in the public sector requires attention to multiple factors. These include: a flexible and decentralized organizational structure, effective multi-level communications, provision of financial, human, and technological resources, positive implementer orientation, use of incentive and disciplinary tools, motivational factors, implementer training and empowerment, and development of a transparency and accountability culture. These dimensions interact systematically to enhance policy implementation success.
Value/Originality: By integrating the Edwards model with Iran's specific conditions, this study presents for the first time a comprehensive, localized, and systemic model for financial policy implementation in Iran's public sector. Simultaneously addressing structural, cultural, and motivational factors, this research fills theoretical gaps in previous studies and provides policymakers with a practical framework.
Practical/Research Recommendations: To enhance financial reporting in Iran's public sector, it is recommended to establish agile and decentralized organizational structures, form independent regulatory bodies, develop transparent communication channels, increase investment in training and technology, and implement performance-based incentive systems.
Keywords: financial reporting, Edwards’s model, communications, organizational structure, resources, implementer orientation, Iran's public sector
Type of Study: Research |
Subject:
Regulating the Relationship between the government and the people
Received: Apr 23 2025 | Accepted: May 06 2025
Received: Apr 23 2025 | Accepted: May 06 2025
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