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

نویسندگان

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

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 influential 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, accountability, 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. 

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عنوان ژورنال

دوره 34  شماره None

صفحات  143- 167

تاریخ انتشار 2021-12

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