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Designing a model of optimal governance excellence in the Court of Accounts of the country (Qualitative study with semi-structured method and theme analysis)
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Seyed ahmadreza Dastgheib   , Samaneh Salimi bazneshini * |
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Abstract: (376 Views) |
| Governance is the most important factor of development and progress and the first and most basic need of every country. The main goal of the current research is to design a model of optimal governance excellence in the country's Accounts Court. In order to achieve the ideal governance excellence model, a qualitative-exploratory method has been used. The statistical community of the qualitative part is 20 elites and experts of the country's Audit Bureau, who were selected using the purposeful and snowball sampling method, and to collect data from semi-structured interviews and to analyze and analyze the data. It has been used with the method of theme analysis. The results showed that the optimal governance model includes 2 dimensions (contextual factors and content factors), 5 components (idealistic factors, cultural factors, legal factors, restraining factors, humanistic factors) and 20 indicators (organizational structure). , organization vision, macro goals, strategy, organizational culture, fundamental cultural values and principles, rule of law, quality of laws and regulations, regularity, revision of laws and regulations, transparency, financial discipline, internal control, corruption control, Accountability, responsibility, social justice, participation, trust building, meritocracy and meritocracy). |
Article number: 15 |
| Keywords: good governance, transparency, financial discipline, State Audit Office, exploratory approach |
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Full-Text [PDF 495 kb]
(118 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2024/02/20 | Accepted: 2023/12/22 | Published: 2023/12/22
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