Ranking the Factors Affecting Corporate Governance in Public Sector Agencies Based on Fuzzy Approach (in Persian)

Iman Karnama (), Iman Dadashi (), Mahmoud Yahyazadefar () and Hamidreza Gholamnia Roshan
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Iman Karnama: Ph. D. Student of Accounting, Babbol Branch,Islamic Azad University, Babbol, Iran.
Iman Dadashi: Assitant Professor, Department of Accounting, Babbol Branch, Islamic Azad University, Babbol, Iran.
Mahmoud Yahyazadefar: Professor, Department of Management, Faculty of Economics and Administration, Mazandran University, Iran.
Hamidreza Gholamnia Roshan: Assistant Professor, Department of Accounting, Babbol Branch, Islamic Azad University, Babbol, Iran.

Management and Development Process Quarterly (٠صلنامه ٠رایند مدیریت و توسعه), 2021, vol. 34, issue 3, 143-167

Abstract: Purpose: The present study identifies the factors affecting organizational governance in public sector agencies and ranks them according to their importance. Methodology: The study was exploratory, and the data collection method included interviews and questionnaires. The sources of questions were audit reports and budget deductions of the state agencies from 2014 to 2019. Based on the interviews with 40 experts, such items as transparency, accountability, efficiency, effectiveness, and openness were selected as nfluential components of public sector governance in Iran. The statistical sample who answered the questionnaires consisted of managers of the agencies. Also, the analytic hierarchy process (AHP) method was used to analyze the data. Findings: Results indicate that out of the selected components, ccountability, efficiency and effectiveness have the highest degree of priority in organizational governance in the public sector of Iran. Value: In addition to explaining a new model for corporate governance in the public sector, this research prioritizes the components of corporate governance.

Keywords: Public Sector Governance; Accountability; Effectiveness; Efficiency; Transparency; Openness. (search for similar items in EconPapers)
Date: 2021
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