somayeh hosseini Aghdaei; hassan ghodrati; hossein jabbary; hossein panahian
Abstract
Subject and Purpose of the Article: The purpose of this study is to present a model of factors affecting financial transparency in municipalities and public non-governmental organizations.Research Method: In this regard, content texts and previous researches were reviewed by content analysis method ...
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Subject and Purpose of the Article: The purpose of this study is to present a model of factors affecting financial transparency in municipalities and public non-governmental organizations.Research Method: In this regard, content texts and previous researches were reviewed by content analysis method and the components affecting transparency were extracted. Then, using the Delphi approach and the opinion of experts, the mentioned criteria were monitored.Research Findings: The results showed that by using the social, organizational, economic and political dimensions along with its components and characteristics, a suitable model of financial reporting transparency can be presented and also strengthen each dimension and each factor. It can make financial reporting more transparent in municipalities and public organizations.Conclusion, Originality and its Contribution to the Knowledge: Creating financial transparency in public non-governmental organizations such as municipalities should be done in a radical, legal and cultural way. This research is one of the rarest researches in the field of financial transparency and is the first research in this field for the general public in presenting a financial transparency model that has contributed to the richness of the research literature.
