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Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method
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Mortaza Ghabdian   , Alireza Matofi * , Ali Farhadi Mohali , Mojtaba Tabari |
| & Associate Professor, Department of Management, Gorgan Branch, Islamic Azad University, Gorgan, Iran, (Responsible Author(, Email:alirezamaetoofi@gmail.com |
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Abstract: (514 Views) |
| The purpose of this research is to "provide a model for evaluating public policies based on the dimensions of financial transparency". In this regard, while reviewing the concepts of the policies of the Court of Accounts and financial transparency, using a mixed method (qualitative-quantitative), the evaluation model of public policies based on the dimensions of financial transparency was presented. The studied community in the qualitative section includes experts, professors and experts in the field of finance and accounting, and in the quantitative section, there are experts in this field. The size of the studied sample in the qualitative section is selected by the snowball method and theoretical saturation, and in the quantitative section, a statistical sample of 30 people is determined for Dimetal analysis. In order to collect data in this research, a semi-structured interview was used in the qualitative part and a questionnaire was used in the quantitative part, the validity of which was checked by experts in the form of content validity. In order to analyze the data in the qualitative phase, using open, axial and selective coding in the Max Quda software, and in the quantitative phase, it was used by DeMetal to verify the components and the model. The results showed that in the coding stage, 10 components and 51 indicators were identified by Max Kyuda software. These components include 1- management factors; 2- Expertise and skill; 3-laws and regulations; 4-organizational environment;-administrative health; 6-government budget; 7-organizational resources; 8-remedial strategies; 9-organizational consequences and 10-public consequences. The results also showed that managerial factors, expertise and skills, rules and regulations, organizational environment and administrative health affect each other. Based on this, the variables of managerial factors and laws and regulations are causal variables; And the variables of expertise and skill, organizational environment and administrative health are disabled variables. Among all the examined criteria, the criterion of managerial factors has the most effectiveness among other criteria and the criterion of administrative health has the most effectiveness. |
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| Keywords: Policy - Court of Audit - Financial Transparency |
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Full-Text [PDF 1290 kb]
(221 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/11/13 | Accepted: 2023/06/11 | Published: 2024/03/10
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