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analyze the pattern of evaluation of the policies of the National Court of Accounts based on the dimensions of financial transparency
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Mortaza Ghabdian *   |
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Abstract: (795 Views) |
The purpose of this research is to "analyze the pattern of evaluation of the policies of the National Court of Accounts 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 the fuzzy DEMATEL model method, the evaluation model of public policies based on the dimensions of financial transparency was analyzed. The studied community includes general managers, deputy general managers, supervisors and heads of departments and employees of the Audit Bureau of Tehran province and the central headquarters of the Audit Bureau of the country. A statistical sample of 30 people was determined for DEMATEL analysis. A questionnaire was used to collect data, and the validity of the content was checked and confirmed by experts. In order to analyze the data, Dimtel was used to verify the components and analyze the pattern. The results showed that managerial factors, expertise and skill, laws and regulations affect the reform strategies. Also, in this way, it causes organizational and public consequences. Also, the results showed that administrative health and organizational environment, along with organizational resources and government budget, affect organizational and public outcomes through corrective strategies. 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: policies - State Accounts Court - financial transparency |
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Full-Text [PDF 735 kb]
(297 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2023/01/4 | Accepted: 2023/08/6 | Published: 2024/06/19
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