Volume 38, Issue 4 (winter 2026)
JMDP 2026, 38(4): 130-164 |
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samdaliri M, kiakojori D, alvani S M, mohammadzade A. (2026). A Hierarchical Conceptual Model for Implementing a Comprehensive Financial Reporting Policy in the Iranian Public Sector. JMDP. 38(4), 130-164.
URL: http://jmdp.ir/article-1-4896-en.html
URL: http://jmdp.ir/article-1-4896-en.html
1- Department of Public Administration, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2- Department of Public Administration, Chalous Branch, Islamic Azad University, Chalous, Iran. ,dr.davoodkia@iau.ac.ir
3- Department of Accounting and Finance, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2- Department of Public Administration, Chalous Branch, Islamic Azad University, Chalous, Iran. ,
3- Department of Accounting and Finance, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Abstract: (308 Views)
Purpose: This study was conducted with the aim of identifying the factors affecting the successful implementation of the comprehensive financial reporting policy in the Iranian public sector and presenting a localized model.
Methodology: We used a mixed qualitative and quantitative approach. In the first stage, data were collected from semi-structured interviews with 18 financial experts and analyzed with MAXQDA software. Then, the final model was developed using the interpretive structural modeling (ISM) method and MICMAC analysis.
Findings: Based on the data analysis, 12 factors were identified and then were classified into five hierarchical levels and three clusters (independent, linked, dependent). Independent factors (legal support, stakeholder oversight, flexible organizational structure, environmental requirements) are the foundation of the model; linked factors (transparency culture, resources, organizational communication, feedback mechanism) play the role of mediators; and dependent factors (motivational factors, incentive tools, executive training, executive willingness) shape the results.
Originality: By emphasizing stakeholder oversight and feedback mechanisms and integrating hardware (resources, technology) and software factors (culture, motivation), this study localizes the model for Iranian conditions.
Recommendations: Administrative recommendations include developing a comprehensive financial transparency law, establishing integrated reporting systems, and strengthening employee training. We also suggest that future studies should quantitatively validate the model, conduct comparative analysis with successful countries, and examine the role of new technologies such as blockchain. This research provides a practical framework for policymaking and improving financial transparency in the Iranian public sector.
Methodology: We used a mixed qualitative and quantitative approach. In the first stage, data were collected from semi-structured interviews with 18 financial experts and analyzed with MAXQDA software. Then, the final model was developed using the interpretive structural modeling (ISM) method and MICMAC analysis.
Findings: Based on the data analysis, 12 factors were identified and then were classified into five hierarchical levels and three clusters (independent, linked, dependent). Independent factors (legal support, stakeholder oversight, flexible organizational structure, environmental requirements) are the foundation of the model; linked factors (transparency culture, resources, organizational communication, feedback mechanism) play the role of mediators; and dependent factors (motivational factors, incentive tools, executive training, executive willingness) shape the results.
Originality: By emphasizing stakeholder oversight and feedback mechanisms and integrating hardware (resources, technology) and software factors (culture, motivation), this study localizes the model for Iranian conditions.
Recommendations: Administrative recommendations include developing a comprehensive financial transparency law, establishing integrated reporting systems, and strengthening employee training. We also suggest that future studies should quantitatively validate the model, conduct comparative analysis with successful countries, and examine the role of new technologies such as blockchain. This research provides a practical framework for policymaking and improving financial transparency in the Iranian public sector.
Keywords: Comprehensive Financial Reporting, Iranian Public Sector, Financial Transparency, Stakeholder Oversight, Structural-Interpretive Modeling, Theme Analysis, Policy Making.
Type of Study: Research |
Subject:
Regulating the Relationship between the government and the people
Received: Jul 28 2025 | Accepted: Oct 06 2025 | ePublished: Feb 02 2026
Received: Jul 28 2025 | Accepted: Oct 06 2025 | ePublished: Feb 02 2026
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