This study develops a theory-informed causal model explaining the erosion of public accountability in hybrid public organizations, specifically focusing on Iranian public non-governmental entities. It examines institutional constraints within their reporting environments, drawing comparative insights from European experiences with semi-autonomous public bodies. Using the PRISMA protocol, a corpus of 89 documents published between 1997 and 2024 was collected from national and international academic databases, including the Iran Treasure of Scientific and Technical Information (Ganj), the Iranian ACECR Scientific Information Database (SID), and the Web of Science. Sources were analyzed thematically to identify patterns explaining accountability limitations. European research perspectives clarified mechanisms underlying these constraints. Drawing on agency theory, meta-governance, and board accountability, findings identify six interrelated impediments, namely »institutional–legal ambiguities«, »transparency deficits«, »oversight shortcomings«, »structural and managerial inadequacies«, »cultural–political challenges«, and »financial–economic weaknesses«. These conditions increase information asymmetry, undermine monitoring effectiveness, and expand managerial discretion. Their interaction blurs responsibility lines and erodes enforcement mechanisms. This study contributes by advancing an integrated theoretical explanation of how institutional conditions and governance dynamics interact to diminish public accountability. The analysis reveals that without addressing these structural barriers, efforts to enhance transparency remain ineffective. Consequently, the research provides a framework for policymakers to design more robust accountability mechanisms tailored to the unique challenges of hybrid organizations in developing contexts.
Dabbaghi M, Masoumi S R, Zabihi A. A Theory-Informed Model of Accountability Erosion in Hybrid Public Organizations: A Critical Case Analysis of Iran. audit knowledge 2026; 26 (103) :26-54 URL: http://danesh.dmk.ir/article-1-3446-en.html