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1- , marziye.samdaliri@iau.ir
Abstract: (16 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/Approach: This study used a mixed qualitative and quantitative approach. In the first stage, data were collected and analyzed with MAXQDA software by conducting semi-structured interviews with 18 financial experts. Then, the final model was developed using the interpretive structural modeling (ISM) method and MICMAC analysis.
Findings: Finally, 12 factors were identified and classified into five hierarchical levels and three clusters (independent, linked, dependent). Independent factors (legal supports, stakeholder oversight, flexible organizational structure, environmental requirements) were identified as the foundation of the model, linked factors (transparency culture, resources, organizational communication, feedback mechanism) as mediators, and dependent factors (motivational factors, incentive tools, executive training, executive willingness) were identified as the final results.
Value/Originality: This study localizes the model for Iranian conditions, emphasizing stakeholder oversight and feedback mechanisms, and integrating hardware (resources, technology) and software (culture, motivation) factors.
Practical/Research Recommendations: Executive recommendations include developing a comprehensive financial transparency law, establishing integrated reporting systems, and strengthening employee training. It is also suggested 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/Approach: This study used a mixed qualitative and quantitative approach. In the first stage, data were collected and analyzed with MAXQDA software by conducting semi-structured interviews with 18 financial experts. Then, the final model was developed using the interpretive structural modeling (ISM) method and MICMAC analysis.
Findings: Finally, 12 factors were identified and classified into five hierarchical levels and three clusters (independent, linked, dependent). Independent factors (legal supports, stakeholder oversight, flexible organizational structure, environmental requirements) were identified as the foundation of the model, linked factors (transparency culture, resources, organizational communication, feedback mechanism) as mediators, and dependent factors (motivational factors, incentive tools, executive training, executive willingness) were identified as the final results.
Value/Originality: This study localizes the model for Iranian conditions, emphasizing stakeholder oversight and feedback mechanisms, and integrating hardware (resources, technology) and software (culture, motivation) factors.
Practical/Research Recommendations: Executive recommendations include developing a comprehensive financial transparency law, establishing integrated reporting systems, and strengthening employee training. It is also suggested 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: 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: Jul 28 2025 | Accepted: Oct 06 2025
Received: Jul 28 2025 | Accepted: Oct 06 2025
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