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:: Volume 8, Issue 15 (9-2023) ::
aapc 2023, 8(15): 1-36 Back to browse issues page
Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it
Jafar Babajani 1, Vajhallah Ghorbanizadeh2 , Ghasem Bolou3 , Javad Dost Jabaarian4
1- Professor of Accounting Department, School of Management and Accounting, Allameh Tabatabai University, Tehran. Iran (Corresponding Author) , jafar.babajani@gmail.com
2- Professor of Public Administration Department, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran. Iran(ghorbanizadeh@atu.ac.ir)
3- Associate Professor, Department of Accounting, School of Management and Accounting, Allameh Tabatabai University, Tehran. Iran (ghblue20@yahoo.com)
4- PhD student of accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran. Iran(javad.1371@yahoo.com)
Abstract:   (1553 Views)
Nowadays, fiscal transparency is one of the most important factors of effective public financial management (PFM), which builds trust in the government and forms the basis of a sustainable economy. Moreover, fiscal transparency creates an opportunity for citizens to monitor how public funds are spent and thereby increases government accountability. The main goal of the current research was to assess the current state of fiscal transparency in the government of the Islamic Republic of Iran and provide solutions to improve it. In this research, first, different dimensions, indexes, and indicators of fiscal transparency were identified which amassed to 101 indicators, 25 indexes and five dimensions of budget preparation and formulation, budget approval, budget execution, auditing and monitoring, and contextual factors. The method of the present research is a mixed approach (qualitative-quantitative).  In the qualitative part, the performance status of each indicator was evaluated using the fuzzy Delphi method and by surveying 112 experts  in 2023, including managers and experts of the Plan and budget organization, experts of the islamic parliament research center, managers and auditors of the ministry of economic Affairs and Finance, and senior auditors of the supreme audit court Then, the difference between the current and desired state was determined using the importance-performance analysis. The results of the importance-performance analysis show that all 101 indicators of the research are important and the performance status of the majority of fiscal transparency indicators is in the weak range (100 indicators) with only one indicator(Public publication of the budgetary comparison report by the Supreme Audit Court) being in the acceptable range.
Keywords: Financial Transparency, Assessment of the Current Situation, Importance-Performance Analysis, Government, Iran
Full-Text [PDF 347 kb]   (489 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/12/26 | Accepted: 2024/01/15 | Published: 2023/09/22
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Babajani J, Ghorbanizadeh V, Bolou G, Dost Jabaarian J. Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it. aapc 2023; 8 (15) :1-36
URL: http://aapc.khu.ac.ir/article-1-1210-en.html
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Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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