جستجوی مقالات مرتبط با کلیدواژه « شفافیت » در نشریات گروه « مدیریت »

The use of artificial intelligence algorithms in public sectors is increasingly expanding. At the same time, there are still concerns about the social responsibility of using intelligent agents, such as transparency, accountability and fairness in governmental and academic communities. Based on this, the purpose of this research is to develop a theorical model that includes the requirements for the design of explainable artificial intelligence systems in Human-Artificial Intelligence interaction for decision making. The most important issue is understanding how the system reaches a decision by users, which can be investigated. Because as much as human decision-makers are expected to provide explanations (explain) about their decisions, artificial intelligence systems can also be asked to explain proposed solutions. In turn, this topic provides prescriptive knowledge for system designers to create new insights for users by considering the linkage of user information with various sources through the use of artifacts. Therefore, the scope of this research is the enhancement of intelligence in which artificial intelligence models provide recommendations for human users. According to these cases, the research’s goel is to identify the descriptive and prescriptive knowledge required for designing a class of recommender systems based on human-artificial intelligence interaction. To achieve this goal, it is borrowed from the theory of ability to specify the relationships between the extracted categories. Finally, it is discussed how these requirements are used in design cycles.

A Mixed methods research designs: Action design rsearch and Fuzzy delphi method and interpretive structural modeling approach used to develop and evaluate the design principles of that. We follow the design research developed by Mlarki et al. The General Department of Revision of Laws and Regulations in the Legal Department of the Judiciary has been selected as the context of research. The participants of this research are professionals from the General Department of Revision of Laws and Regulations and the Information Technology Center, who together with researchers (supervisors and students) constitute the research team, which is a total of 15 people. Using the triangulation technique, data have been collected from different sources. And data analysis was done in two steps: in the first step, by continuous refining the concepts, the extracted components were aggregated in theoretical dimensions. Also, a data structure was created by combining concepts, components and dimensions. In the second step, the research lens was used to develop the theory.

The research develops a framework that conceptualizes the characteristics of explainable artificial intelligence systems that include of understanding capability, governance capability, persuasion capability, predictive (descriptive) accuracy, transparency and usefulness.  These characteristics classified in two dimensions. The affordance dimension includes the ability to understand, the ability to rule, and the ability to persuade. The actualization dimension includes the features of accuracy of prediction, transparency and usefulness. In addition, the model can explain the mechanism of enhancing intelligence in human-artificial intelligence interaction. Therefore, we proposed following propositions in designing explainable artificial intelligence system for humans -artificial intelligence interaction:1) understanding capability of intelligent agent in the human - artificial intelligence interaction lead to intelligence reinforcing; 2) governance capability of intelligent agent in the human - artificial intelligence interaction lead to intelligence reinforcing; 3) persuasion capability of intelligent agent in the human - artificial intelligence interaction lead to intelligence reinforcing; 4) transparency of intelligent agent in the human - artificial intelligence interaction lead to intelligence reinforcing; and 5) the accuracy of prediction of intelligent agent in the human - artificial intelligence interaction lead to intelligence reinforcing. Finally, from the indiscernibility aspect, the findings of this research emphasize the explainable algorithmic activities and increase the understanding and persuasiveness abilities of users through the feature of algorithmic transparency. Since it is difficult to assess indiscernibility. In other words, algorithm-based decision-making process is understandable for some and not understandable for others. The design requirements of this research are a practical guide for clarifying the algorithmic activity in policy-making according to the user understanding and the purpose of use of artificial intelligence.

We argued that users and artifacts create an affordance in each other that lead to learning. Accordingly, the following can be considered as the theoretical contribution of this research. First, through developing a theoretical model, we established the mechanism of designing systems based on human-artificial intelligence interaction. In addition, from a human-oriented perspective, we identify the characteristics that users need to enhance intelligence which are: capability of understanding, capability of governance, and capability of persuasion; Second, it provides knowledge about the solution space. In other words, the intelligent agent actualized the user's affordance through the accuracy of prediction and transparency; Next, we provide sets of requirements for the implementation of human-artificial intelligence systems. These set of requirements in a theoretical model, constitute a guide for the artificial systems design principles in organizations, which has been the main concern of prior research; and finally, we showed that the design of Human-Artificial Intelligence (AI) interaction systems for decision making is not only technical, but also technical, social and organizational elements are intertwined in different cycles, which correspond to three related and interdependent aspects of AI management, i.e. automation, learning, indiscernibility: In terms of automation, the findings of this research showed that the policy-making functions cannot be coded. As a result, AI automation is constraining and AI should be tools to augmentation. In other hand, augmentation can be automated, so augmentation can become automatic over time. Accordingly, artificial intelligence tools can automate policy-making processes through the features of transparency and predictive accuracy that needed for policy maker's affordance, i.e. the ability to understand, the ability to rule, and the ability to persuade. In terms of learning, the findings of this research have emphasized the capacity of machine learning algorithms for semantic search to increase the accuracy of artificial intelligence prediction.

This article analyzes corruption in the managerial elections of Iran's sports federations and its impact on the development strategies of these organizations. 

The research is descriptive-analytical and employs qualitative methods for an in-depth exploration of the topic. Data were collected through semi-structured interviews with experts and sports managers, as well as a review of relevant literature and past studies. Data analysis was conducted using qualitative content analysis. 

The findings indicate that corruption in the managerial elections of sports federations significantly affects the allocation of resources and budgets, leading to reduced efficiency and effectiveness in executing development projects. Moreover, corruption diminishes the quality of athlete training and human resource development, weakening the performance and credibility of sports federations at national and international levels. Strengthening oversight institutions, enhancing transparency, and promoting an organizational culture based on ethics are identified as effective strategies for combating corruption. 

The research concludes that to combat corruption in Iran's sports federations and improve their management, it is essential to strengthen oversight institutions, increase transparency in electoral and managerial processes, and foster an organizational culture rooted in ethical and democratic principles. Additionally, the use of modern technologies such as blockchain could help reduce corruption and increase public trust.

Open government is an emerging phenomenon that has attracted considerable attention in recent years and is expected to play a pivotal role in the future of public administration. This approach aims to make management within public entities more open and accountable, reduce operational costs, enhance efficiency, strengthen economic systems, and address social imbalances. Open government fosters transparency and participation, which are crucial for effective monitoring. The prompt and comprehensive disclosure of public data underpins an accountable and transparent government structure. This research was undertaken to enhance the effectiveness of the policy-making system nationally. It posits that the implementation of open government is essential, offering significant benefits to both public and private organizations. The primary goal of this study is to design and validate a model of policy-making that incorporates an open government approach, particularly within the context of higher education.

The methodology of this research encompasses a descriptive survey approach, integrating both qualitative and quantitative methods. In the qualitative component, ten experts in public administration from Sistan and Baluchistan University were meticulously selected using a purposeful sampling method to ensure a rich depth of knowledge. The quantitative segment targeted faculty members and administrative staff at the same university. Utilizing Cochran’s formula, a sample size of 279 participants was established and selected through stratified random sampling. The theoretical foundations were thoroughly examined to identify the dimensions and components of open government, along with its antecedents and consequences. This comprehensive exploration led to the creation of a research model, which was subsequently validated using a questionnaire designed on a Likert scale. Data from the questionnaire were analyzed using structural equation modeling, employing the partial least squares approach facilitated by SmartPLS software.

The research findings identified multiple antecedents of open government within the realm of higher education. These include structural factors such as information technology integration, policy-making processes, technical and operational support, financial and budget considerations, and organizational structure. Behavioral factors encompass leadership and management styles, human resources management, educational initiatives, and organizational justice practices. The underlying factors identified were socio-cultural influences, legal frameworks, political environments, and information dissemination practices. The dimensions of open government were classified into four main categories: transparency, participation, cooperation, and open data. The beneficial consequences of implementing open government in higher education were evident in improved organizational accountability across organizational, legal, and professional domains, enhanced organizational performance including better social, economic, and innovative outcomes, and a reduction in academic corruption, which includes a decrease in data falsification, fraud, and other violations.

The study conclusively found that the antecedents of open government have a positive and significant impact on the implementation of open government initiatives. The successful implementation of open government was shown to have a significantly positive effect on the resulting outcomes of such initiatives. Additionally, it was confirmed with a 95% confidence level that the dimensions of open government positively and significantly correlate with the overall effectiveness of open government practices. Managers, policymakers, and government employees can utilize the insights from this research to improve the quality of decision-making and enhance the delivery of public services. Moreover, researchers and activists who utilize open government data to create new knowledge in various formats can derive substantial benefits from these research findings.

The main goal of this research is to provide a model of good governance in Iran's government organizations with an emphasis on ethical issues.Research Using the metacombination tool with the seven-step method of Sandelowski and Barso, the systematic evaluation and analysis of 317 cases of the findings of past researches has been done and after the monitoring steps, it was reduced to 50 related articles. At the end, the opinions of 11 experts and managers were collected using the questionnaire method, and using the Shannon entropy method based on the content analysis approach, the effect coefficient of the identified factors was determined. According to this research, five main dimensions include: adherence to the law, government performance, participation, leadership, and vision, and the dimension of adherence to the law includes (corruption control, transparency, political stability, quality of laws, and justice). And then the performance of the government from the components (accountability, effectiveness and efficiency, planning) and then the participation from the component (people's participation in decision-making) and then the leadership from the components (empowerment and creative development, leadership duties and responsibility) and The vision dimension consists of the component (determining the political and economic approach and ideals). The results showed that the transparency component has the most impact among the research components.Discussion and First of all, good governance must pass very fair and progressive laws and all the institutions and organizations of the country must comply with the

Considering the trend of decreasing public welfare in the country, it is necessary for the government to adopt appropriate strategies and programs. Based on this, the current research was conducted with the aim of identifying and prioritizing welfare governance strategies in the country.
The current research was conducted with the aim of identifying and prioritizing welfare governance strategies in the country. First, based on the review of previous studies, different strategies were identified. In the second stage, based on the initially identified factors, a questionnaire was prepared by distributing the fuzzy Delphi questionnaire among 19 managers and experts of the Ministry of Welfare and Social Security of the country, strategies and solutions were identified. Then Vicor method was used for prioritization.
The findings of the research showed that six strategies under the headings of social health, transparency, organizational health, community-oriented work, social security, and participation were ranked first to sixth, respectively. In addition, the number of solutions identified was 26 indicators.
In order to develop welfare governance in the country, the Ministry of Welfare and Social Security of the country should take steps towards adopting strategies and approving the necessary laws and regulations in the government and the Islamic Council.

This study aims to explore the impact of blockchain technology on enhancing transparency and security in financial transactions within the entrepreneurial ecosystem. A qualitative research approach was utilized, employing semi-structured interviews with experts and practitioners in the field of blockchain and finance. The data were analyzed through thematic analysis to identify key themes and categories. The study identified five main themes: Transparency in Transactions, Security of Transactions, Impact on Entrepreneurship, Adoption and Challenges, and Technological Infrastructure. Each theme encompasses various sub-categories and concepts highlighting the potential benefits and challenges of implementing blockchain in financial transactions. Blockchain technology offers significant opportunities to enhance transparency and security in financial transactions. However, widespread adoption is contingent upon overcoming technical and regulatory challenges. Future research should focus on developing practical strategies for blockchain integration into various sectors.

Transparency is an interdisciplinary concept that has emerged in multiple management fields such as governance, economy, health, law, media and even religious institutions. Examining the structure of knowledge, developments and current trends in the field of transparency indicates the change of informational approaches (focused on accessibility and disclosure of information) to emerging social approaches. The aim of this study is to identify key references and international trends of the transparency phenomenon at the international level. Accordingly, trends in publication and citation, main actors at the country and organizational levels, leading media outlets including publishers and journals, and established and emerging research fronts based on topics and key terms in the field of transparency have been identified.

To extract related scientific productions, the Web of Science Core Collection was utilized, encompassing databases and citation indexes of social and human sciences in journals, conferences, and books. Queries were formulated based on a combination of Title, Author Keywords, and Keyword Plus, refined by the research area of economics, spanning the years 2013 to 2022. Data processing, analysis, and visualization followed scientometric principles, techniques, and concepts. The Clarivate database was consulted for bibliographic data, content, and citation data of scientific productions, while the JCR database was used for data related to scientific journals. Network and overlay maps for citations, co-occurrence of keywords, and their clustering were conducted using the VOS Viewer software. For co-occurrence calculations, a full counting method was applied with threshold.
 

Analyzing 1,163 scientific outputs indexed in the field of transparency revealed a dynamic trend with an average annual growth rate of 9.38% in publications and 40.27% in citations. In the last year, the rate of publications in this field surpassed double the average. The standings of participating countries, based on their production share, the volume, and age of received citations, were evaluated to monitor their competitive behavior. Institutions such as the University of London, National Bureau of Economic Research, University of California, European Central Bank, and Udice French Research Universities emerged as the most active in the transparency domain. In this collection, 30% of the works were published in 5% of the journals, as well as top publishers being introduced. The analysis identified key thematic axes at three levels: Research Areas, Citation Topics Meso, and Citation Topics Micro. The top ten Citation Topics Micro, in order, are: Monetary Policy, Corporate Governance, Economic Growth, Option Pricing, Cooperation, Elections, Public Administration, Health Technology Assessment, Antitrust, and Corporate Social Responsibility. Finally, a total of 145 co-occurring keywords were categorized into five clusters, and the trends of leading countries (USA, UK, Germany, China, France, Netherlands, and Canada) in these concepts were compared.

Examining the production status of countries, the dynamic rankings of participation in outputs, the volume and age of received citations, and the unique thematic trends of each country, underscores the importance of national planning for success in transparency management. On the scientific development path, identifying key references in transparency paves the way for productive research advancements and interaction with transparency leaders, and familiarity with current trends in this domain facilitates efforts towards promising directions. The composition of the top identified organizations, encompassing academic, non-profit, and supranational entities, suggests that success in the transparency realm necessitates regulatory measures for a balanced growth of academia, market, and industry. The knowledge structure of the transparency field highlights the necessity to consider a broad spectrum of stakeholders, both legal and natural individuals, in roles such as policymakers, business managers, and researchers within the transparency ecosystem. Universal thematic axes and country-specific indigenous axes provide insights for devising research agendas, enabling us to align with global understanding in addressing our top-priority issues.

Today, sharing organizational information with employees in order to create transparency, trust and responsibility means organizational transparency. The aim of this research is to investigate organizational transparency studies in scientific articles of the last 10 years using meta-analysis method.

This research is practical in terms of purpose. The statistical sample of 30 articles is completely matched and suitable for meta-analysis of the research topic, 10 Latin articles and 20 Persian articles were used. In this regard, the research results were analyzed using the meta-analysis method with the help of software (CAM).

The findings showed the most important variables affecting organizational transparency that had a high intensity of effect, including response to crisis and interactive efforts, organizational culture, authentic leadership and organizational accountability, and the most important variables influencing organizational transparency that had a medium or high intensity of effect, including prevention Financial administrative corruption, job satisfaction and intention to quit, organizational strength, job adaptability, organizational trauma management, organizational paranoid, employee trust, and employee moral behavior were among them.

The effective factors identified to promote organizational transparency should be taken into consideration by managers of organizations so that they can achieve the effective factors of organizational transparency in their organization.

Abstract
The purpose of the current research is to analyze and rank the ability for the transparency of performance-based budgeting in the country's health education system. According to the research topic, the type of research is applicable in terms of purpose, and survey in terms of nature. The tool for gathering information is a questionnaire, which after Delphi analysis and the consensus of experts' opinions; we got a researcher-made questionnaire according to experts' opinions. The statistical population of this research consists of knowledgeable members in the country's health education system, including senior managers and assistants, financial managers and accounting heads, and financial and budget experts; and the sample people were selected in a purposeful and accessible manner, so the content validity of the model and its components was obtained by means of the opinions of experts, and the relationship between its dimensions and components using SPSS statistical analysis software, Kolmogorov-Smirnov test; and parametric methods including t-test were used to test the research questions, and Friedman's test was used in order to determine the rank of the approved indicators, and the performance ability model of the country's health education system includes ability dimensions (with the components of performance evaluation ability, human ability, technical ability), acceptance dimensions (with the components of managerial acceptance, motivational acceptance) and Economic efficiency was approved.
Extended abstract
Among the different budgeting methods, performance-based budgeting has brought about a major change in the budgeting system of governments and has been able to play an effective role in the growth and development of countries. This type of budgeting has been the most famous reform effort in the public sector since the 1990s and perhaps in the current century, so that Barrett and Goodwin called the 1990s the decade of performance-based budgeting. During the 1990s, performance-based budgeting has been used synonymously with outcome-based budgeting and results-based budgeting. The field of performance evaluation has evolved over the past 50 years and has expanded beyond financial auditing and internal controls, and has become a respected mechanism for continuous improvement and organizational effectiveness (Park, 2019). Performance-based budgeting is the transformation of the budgeting process from a purely political process to a process that involves economic, objective and rational principles in decision-making. Performance budgeting contains three elements: result (final result), strategy (various ways to achieve the final result), and activity or outputs (things that are done to achieve the final results). The key feature of the new performance-based budgeting system is combining the goals of the budget management system with appropriate accountability. The performance-based budgeting system revolves around the two axes "relationship between performance indicators and evaluation" and "relationship between budget and results" in which different administrative departments are accountable based on specific standards called performance indicators, and managers have more discretion in determining the best way to achieve results (Parker et al, 2019).
The Ministry of Health, Treatment and Medical Education is one of the four institutions that were required to implement performance-based budgeting in the country. Therefore, from the point of view of university management, it is necessary to change the budgeting system of universities and to revise and fundamentally transform the existing budgeting system. Research conducted in the field of performance-based budgeting shows that performance-based budgeting methods have been accepted in many countries, but few of them have implemented this method. In addition, the evidence obtained from these studies shows that most governments are able to create functional information; while, very few of them use this information in decisions related to resource allocation and formulation and development of result-oriented incentive plans (Mahdavi and Gol Mohammadi, 2013).
Therefore, the current research seeks to find the answer to the question: what does accrual accounting contribute to the country's health education system based on the transparency of performance-based budgeting? And what are its dimensions, components and indicators?
Theoretical framework
Due to the importance and role of budgeting in macro decision-making in the country, most of the people involved in budgeting believe that budgeting in Iran, despite nearly a century of executive history, faces many issues and problems. Some of these problems are caused by the current economic and social conditions; but others, which are more important, are rooted in the administrative and financial structure of the country (Qassemi, 2013). With the development of government duties and the rapid increase of government expenses and its link with the general state of the country's economy, expenditure control has lost its importance; and the need for improvement in the planning, control and management systems of public sector resources, the need to specify goals and Emphasizing results to reduce costs and increase service quality has become more important. In other words, traditional budgeting methods do not meet the needs of decision makers and managers at different levels to manage operations and programs and do not lead to an increase in productivity, which is one of the most important expectations of proper budgeting. For this reason, in the last decade, the issue of revising the budget system and turning it into one of the management tools for correct and effective decision-making has been raised (Aghwami and Babajani, 2014).
In another article, Yen et al. (2020) investigated the effect of performance evaluation system (PMS) on the performance of public sector organizations in transition economies. In this study, the intervening role of public accountability in the relationship between the performance evaluation system and the performance of the public sector in Vietnam has also been investigated. The research sample includes 214 accountants and managers of the public sector of Vietnam. The results show that public accountability fully moderates the relationship between PMS and organizational performance. These results provide important practical and theoretical applications for government organizations by using PMS and with the aim of improving public accountability and organizational performance (Yen et.al, 2020).
Azar et al. (2020) conducted a study with the aim of identifying key factors and providing an effective model for monitoring and evaluating the financial performance of the public sector in performance-based budgeting using the fuzzy Delphi method. In the proposed model, there are 10 main codes "legal and regulatory factors, organizational structure and culture factors, financial and budgetary factors, monitoring and evaluation structural factors, content and managerial monitoring factors, motivational and psychological factors, technological and informational factors, economic factors, political and international factors, and cultural and social factors" have been identified (Azar. et. al, 2020).
This research is of an applicable type in terms of the purpose of the research, and survey in terms of nature. The tool for gathering information is a questionnaire, which after Delphi analysis and the consensus of experts' opinions; we got a researcher-made questionnaire according to experts' opinions. The statistical population of this research includes knowledgeable members of the health education system of the country, including senior managers and assistants, financial managers and accounting heads, and financial and budget experts; and the sample people were selected in a purposeful and accessible manner. In this research, "Ability Evaluation" is the dependent variable. Also, the independent variables include the dimensions of ability, authority, acceptance and economic efficiency, which have been measured and analyzed using the questions asked in different parts of the standard questionnaire.
Discussion and According to the first question of the research, the results showed that the dimensions of ability, acceptance, economic efficiency and operational goals are confirmed in the answer to the first question, and according to these dimensions, from the respondents' point of view, there is necessary transparency for the implementation of performance-based budgeting in the country's health education system. Based on the second question, it is concluded that the components of performance evaluation ability, human ability, technical ability, managerial acceptance, motivational acceptance, economic efficiency, and operational goals are approved in response to the second question, and according to these components, from the respondents' viewpoint, there is necessary transparency in order to implement performance-based budgeting in the country's health education system. In the third question, the results showed that the highest standard deviation related to the index "Monitoring the effectiveness and economic efficiency of the activities of the executive bodies by the country's health system" was 1.014. After that, the second highest standard deviation is related to the indicators "Evaluation of the performance of executive bodies by the country's health system", "existence of sufficient number of proficient experts familiar with performance measurement criteria" and "A practical example of the implementation of the finished price management system as A workshop has been provided" was 0.975. This means that the respondents had different opinions regarding these indicators. On the other hand, the lowest standard deviation of 0.258 is related to the indicators "all suitable and necessary subsystems are considered for the implementation of performance-based budgeting and the necessary infrastructure exists in this field", "performance audit by the country's health system" and "Implementation of information systems and operational reporting infrastructures by the country's health system". This means that the respondents had consistent and identical opinions regarding these indicators. Also, the highest average of 4.33 jointly belonged to two indicators "Managers of executive bodies of the country's health system have accepted performance-based budgeting as a suitable method for budgeting" and "Incentive and punishment plans for appropriate and inappropriate performance have been predicted in the approved programs". This means that the most emphasis of the respondents is on these issues. On the other hand, the lowest averages are 3.26 and 2.06, respectively, for the indicators "Implementation of information systems and operational reporting infrastructures by the country's health education system" and "There is Necessary powers in the use of functional information in the country's health education system". It means that these indicators were less important from the point of view of the respondents. In the fourth question, the results showed that the results of Friedman's ranking test ranked first in economic efficiency with an average rank of 7.50, second in ability with an average rank of 7.00, and third in operational goals with an average rank of 70. 5.5; followed by the dimension of acceptance ranks fourth with an average rank of 5.07, the dimension of efficiency and effectiveness of financial resources ranks fifth with an average rank of 4.30, the dimension of operational reporting ranks sixth with an average rank of 2.33, the dimension of operational accountability ranks seventh with an average rank of 2.17, and the dimension of authority ranked eighth with an average rank of 1.93.
The aim of the current research is to analyze and rank the ability, for the transparency of performance-based budgeting in the health education system of the country. The results of the research showed that the ability dimensions (performance evaluation ability dimension, human ability, technical ability), acceptance (managerial acceptance, motivational acceptance), economic efficiency, as well as the indicators of "all suitable and necessary subsystems have been considered for the implementation of performance-based budgeting and the necessary infrastructure exists in this field", "the managers of the executives of the country's health system have accepted the performance-based budget as a suitable method for budgeting" and "incentive and punishment plans for appropriate and inappropriate performance in the approved programs have been foreseen" are the most important factors for transparency of budgeting based on performance in the country's health system. Therefore, the present study is in line with the studies of Pourali and Kakuvan(2012), Mauro et al, (2019), Sotoudeh et al, (2019), and Emrai and Azar (2020).

Good governance is the transparent and responsive management of resources in a country with the aim of ensuring fair and sustainable economic and social development, and strategic communication plays an effective role in achieving the missions of organizations. The present study examines and analyzes the research done on good governance and strategic communication. The method of analysis in this research is descriptive-analytical and uses the library data collection model; a total of 90 articles were examined and 50 of these articles were analyzed. The findings of the research show that strategic communication causes organizational development and value creation of employees and is a tool for developing social capital and attracting the participation of people and stakeholders in the decisions and programs of organizations based on good governance. Public participation of society members (two-way communication between people and the government), information clarification, government accountability, rule of law, flexibility and responsibility are formed. Establishing good governance in organizations is an important factor in the efficiency of the administrative system and the audience's satisfaction.

The current research aimed with the design and explanation of the model of transparent governance based on the teachings of Nahj al-Balagha.

This research was carried out using a qualitative method. The current research has been conducted in two phases. In the first phase, in order to extract the basic topics, reference was made to Nahj al-Balagheh, and in the second phase, interviews were conducted with experts.

The results of thematic analysis in the first phase led to the identification of 493 basic themes and in the second phase 48 basic themes. Then, the extracted basic subjects were classified in the form of organizing subjects and comprehensive subjects, and a network of subjects was formed. Finally, after collecting the opinions of experts, the results of the work have been presented as a model of transparent governance based on the teachings of Nahj al-Balagha.

This model includes 58 basic themes related to 4 organizing themes of religious transparency (8 components), behavioral transparency (28 components), and structural transparency (15 components) and economic transparency (7 components) under the comprehensive theme of transparent governance based on the teachings of Nahj al-Balagha.