جستجوی مقالات مرتبط با کلیدواژه "soundness" در نشریات گروه "حسابداری"

The purpose of this study is to design, compile and approve (in the Council of Supervisory Organizations) a model for measuring Soundness and corruption for the executive Organizations of the Islamic Republic of Iran. In order to perform this research, the Meta Synthesis qualitative method and the Focus group method were used twice. Studies of the last 20 years (2002-2021) were used to extract the researches. Twelve elites participated in the Focus group meetings, composed of members of the Council of Supervisory Organizations, as well as some elites of the supervisory and executive organizations, with the organizational position of director general up to the level of minister. In the focus of the first group (during three sessions) by observing scientific protocols, we came to the conclusion that (1) the measurement model should pay attention to both soundness and corruption, (2) the main components of the model should include six components of infrastructure, operational activities, management, results, consequences and effects, perception of corruption and experience of corruption, (3) the components of the model should pay attention to the value characteristics of transparency, accountability, honesty and integrity and (4) the citizens, the executive and the supervisory organization should be involved in the process of measuring soundness and corruption. The results of the Meta synthesis method and its refinement in the focus of the second group (during four sessions) resulted in the identification of 48 indicators for measuring soundness and corruption (which were divided into 12 groups and six main components).