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Providing a model for the implementation of E- government in order to improve the accountability in the public sector institutions with the Grounded Theory approach
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Mohsen Khosravifarsani   , Bahareh Banitalebi * , Daryosh Forogi |
| Shahrekord branch of Islamic Azad University |
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Abstract: (79 Views) |
Abstract:
This research was carried out with the aim of providing a model for the implementation of E-government in order to improve the accountability in the public sector institutions of the country. This research is descriptive and correlational. And it was done in two parts, qualitative and quantitative. In the qualitative part, with the help of Grounded Theory and interviews with the elite group, the initial conceptual framework of the research was prepared, and then the questionnaire and the conceptual model of the research were agreed upon by the elite group using the Delphi method. In the quantitative part, the Structural Equation Method was used to test the conceptual model of the qualitative part. The statistical population of this research in the quantitative part is all the auditors of the Suprime Audit Court, auditors, experts of the program and budget organization, managers, accountants and information technology officials of the public sector institutions. The sampling method was determined by determining the sample size in structural equations and 396 people were selected as a sample. The measuring tool for data collection is a researcher-made questionnaire. The data were analyzed using structural equation model method and through SPSS and PLS software. This research shows that the factors of electronic government that are effective on the systems related to responsiveness include; Technical factors (hardware, software, communication, information systems), organizational factors (structure, strategies, policies, employees' attitude, change management, leadership ability and organizational management and electronic sharing organization processes) and environmental factors (political conditions , economic, culture of public participation, the amount of participation of other organizations). The quantitative part of the research also confirms these results. Finally, Based on the general theory of systems, electronic systems should be expanded in all subsystems of the accountability system, i. e. budget, accounting and financial reporting, auditing and internal controls, performance evaluation and free access to information |
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| Keywords: e-government, accountability, general systems theory.e-government, accountability, general systems theory. |
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Full-Text [PDF 1434 kb]
(67 Downloads)
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Type of Study: Applicable |
Subject:
Management
Received: 2022/12/25 | Accepted: 2024/06/1 | Published: 2025/02/28
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