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:: Volume 25, Issue 99 (6-2025) ::
audit knowledge 2025, 25(99): 133-161 Back to browse issues page
Designing and Describing a Financial Anti-Corruption Local Model in Iran's Public Organizations
Mehdi Khoramian , Gholamali Tabarsa *
Professor of Faculty of Management and Accounting, Shahid Beheshti University, Tehran. G_Tabarsa@sbu.ac.ir
Abstract:   (414 Views)
Currently, fighting financial corruption is one of the serious demands from the executive, judiciary, and legislative branches. According to the Transparency International report, Iran ranked 149th out of 180 countries worldwide in 2023 in terms of combating corruption. However, if different sectors, from executive to monitoring, are asked about the model they use to combat financial corruption, a clear answer is not provided. Therefore, in this research, we aim to design and describe a local model for fighting financial corruption in Iranian public organizations. In this study, using a mixed approach and employing thematic analysis and factor analysis strategies, we have attempted to present a local model for combating financial corruption. In the qualitative section, the criterion was theoretical saturation. Hence, the sample size was not pre-determined. A purposeful (snowball) sampling method was used, involving 38 experts from the executive sector and university professors. After interviewing the experts and coding the data, 239 basic themes, 61 main themes, 12 organizing themes, and 3 global themes were identified. In the quantitative section, after collecting 188 questionnaires and using exploratory and confirmatory factor analysis, a local model for fighting financial corruption was presented. The research results indicate that four dimensions—economic, political, legal, and social—are key components of the local model for combating financial corruption in Iranian public organizations. Based on the conducted tests, the political dimension shows the strongest correlation with the factors contributing to financial corruption, its consequences, and the strategies for combating it.
Keywords: Financial Corruption, Factors Contributing to Financial Corruption, Consequences of Financial Corruption, Strategies to Combat Financial Corruption.
Full-Text [PDF 4143 kb]   (259 Downloads)    
Type of Study: Research | Subject: Management
Received: 2024/07/22 | Accepted: 2024/11/4 | Published: 2025/06/28
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Khoramian M, Tabarsa G. Designing and Describing a Financial Anti-Corruption Local Model in Iran's Public Organizations. audit knowledge 2025; 25 (99) :133-161
URL: http://danesh.dmk.ir/article-1-3282-en.html


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Volume 25, Issue 99 (6-2025) Back to browse issues page
دانش حسابرسی Audit  Science
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