A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability

Document Type : Research Paper

Authors

1 Department of Acoountingء Q0ء C ءIalamic Azad Universityء Qomء Iran

2 Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran

3 Department of Acoounting ءQ0ءCء Islamic Azad UniversityءQomءIran

4 Department of Acoountingء ST.C.ء Islamic Azad University ءTehranء Iran

Abstract

In the contemporary era of public governance, social accountability and transparency in performance information are considered fundamental pillars for the legitimacy and effectiveness of public sector organizations. This study aims to present a conceptual model of social auditing in public sector organizations. The research adopts a qualitative design based on the grounded theory approach, employing the systematic model proposed by Strauss and Corbin. The qualitative phase involved 15 experts in the field of public sector accounting and auditing, comprising academic scholars (6), senior managers and public sector auditors (6), and representatives of policy-making and standard-setting bodies (3). Interviews were conducted until theoretical saturation was reached. Data analysis followed the systematic grounded theory procedure. The findings identified six key dimensions of institutionalizing social auditing: transparency and accountability, social participation, social justice and equity, social and environmental sustainability, effectiveness and efficiency of public services, and integrity and administrative ethics. In addition, the study elaborated on the causal, contextual, and intervening conditions, as well as strategies and outcomes associated with the implementation of this system. The results indicate that achieving effective social auditing in the public sector requires transparent legal frameworks, advanced information and technological infrastructures, a responsive organizational culture, and political will to enhance performance transparency. The proposed model offers a foundation for policymaking and designing operational mechanisms to advance transparent, accountable, and sustainable governance in the public sector.

Keywords

Main Subjects

References

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History

  • Receive Date: 15 August 2025
  • Revise Date: 03 February 2026
  • Accept Date: 10 February 2026

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