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:: Volume 22, Issue 86 (5-2022) ::
audit knowledge 2022, 22(86): 5-35 Back to browse issues page
Soundness and Corruption Measurement Model for the Executive Organizations of the Islamic Republic of Iran (Qualitative studies using Focus group and Meta Synthesis method)
Shokrollah Khajavi * , Mohammad Mohamadi
Abstract:   (520 Views)
The purpose of this study is to design, compile and approve (in the Council of Supervisory Organizations) a model for measuring Soundness and corruption for the executive Organizations of the Islamic Republic of Iran. In order to perform this research, the Meta Synthesis qualitative method and the Focus group method were used twice. Studies of the last 20 years (2002-2021) were used to extract the researches. Twelve elites participated in the Focus group meetings, composed of members of the Council of Supervisory Organizations, as well as some elites of the supervisory and executive organizations, with the organizational position of director general up to the level of minister.
In the focus of the first group (during three sessions) by observing scientific protocols, we came to the conclusion that (1) the measurement model should pay attention to both soundness  and corruption, (2) the main components of the model should include six components of infrastructure, operational activities, management, results, consequences and effects, perception of corruption and experience of corruption, (3) the components of the model should pay attention to the value characteristics of transparency, accountability, honesty and integrity and (4) the citizens, the executive and the supervisory organization should be involved in the process of measuring soundness and corruption. The results of the Meta synthesis method and its refinement in the focus of the second group (during four sessions) resulted in the identification of 48 indicators for measuring soundness and corruption (which were divided into 12 groups and six main components).
 
Keywords: Administrative Soundness, Perception and Experience of Corruption, Soundness and Corruption Index, Meta synthesis, Focus group
Full-Text [PDF 2732 kb]   (254 Downloads)    
Type of Study: Applicable | Subject: Auditing
Received: 2022/05/26 | Accepted: 2022/06/18 | Published: 2022/05/31
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khajavi S, mohamadi M. Soundness and Corruption Measurement Model for the Executive Organizations of the Islamic Republic of Iran (Qualitative studies using Focus group and Meta Synthesis method). audit knowledge 2022; 22 (86) :5-35
URL: http://danesh.dmk.ir/article-1-3001-en.html


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Volume 22, Issue 86 (5-2022) Back to browse issues page
دانش حسابرسی Audit  Science
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