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Investigating the Effectiveness of the Procurement System in Financial Transparency of Governmental Organizations
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Mohsen Rashidi *   , Ghasem Rahimi rigi |
| Lorestan university |
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Abstract: (11 Views) |
The purpose of this study is to investigate the effectiveness of the procurement system in financial transparency of governmental organizations. The data required for this study were collected and analyzed using a questionnaire completed by 320 employees and financial managers of governmental organizations who work with the procurement system. The statistical analysis of the first hypothesis of this study shows that the efficiency of regulatory institutions leads to increased transparency of the government procurement system. The results of the second hypothesis of the study also indicate the effect of the efficiency of the government procurement system on increasing financial transparency. Also, the third hypothesis of the study that the efficiency of human resources leads to an increase in the effect of the efficiency of the government procurement system on financial transparency has been confirmed. Finally, the fourth hypothesis of the study that the efficiency of digital infrastructure leads to an increase in the effect of the efficiency of the government procurement system on financial transparency has been confirmed. The efficiency of regulatory institutions represents a strategy of ensuring the effective use of public resources and promoting public trust in government processes. The interaction of capable manpower and modern technologies such as electronic procurement systems, along with the institutionalization of strong oversight, allows for public participation in transactions and increased competition, which can significantly improve the financial transparency of government organizations.
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| Keywords: digital infrastructure, financial transparency, human resources, procurement system. |
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Full-Text [PDF 794 kb]
(7 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2026/08/10 | Accepted: 2026/08/15 | Published: 2026/09/1
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