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Analysis of Financial Transparency Barriers in the Iran's Administration System: Application of Problem Tree Analysis
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Jalil Delkhah *   , Behrooz Khodarahmi |
| Management Studies and Technology Development Center, Tarbiat Modares University |
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Abstract: (84 Views) |
This research aims to identify and analyze barriers to financial transparency in Iran's administration system and propose practical solutions for its enhancement. This qualitative study employs thematic analysis as its research strategy. Data were collected through expert interviews, document analysis, and focus group sessions, and analyzed using the problem tree analysis. The research results indicate that financial transparency barriers can be categorized into three levels: direct barriers (such as weak information systems and lack of integrated standards), intermediate barriers (such as conflicts of interest and weak oversight), and root barriers (such as confidentiality culture and weak legislation). The consequences of these barriers include diminished public trust, expansion of corruption, inefficient resource allocation, and increased public expenditure. Achieving financial transparency requires a comprehensive and integrated approach that simultaneously addresses technical, organizational, legal, and cultural dimensions. A proposed five-year program with three phases - preparation, implementation, and consolidation - can pave the way toward financial transparency. The findings of this research can assist policymakers and senior managers in designing and implementing programs to enhance financial transparency.
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| Keywords: Financial Transparency, Problem Tree analysis, Iranian Administration System, Good Governance, Administrative Corruption, Public Finance, Accountability, Conflict of Interest. |
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Full-Text [PDF 958 kb]
(9 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2025/03/11 | Accepted: 2025/05/17 | Published: 2025/03/30
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