Designing a model to promote transparency and accountability in financial reporting based on oversight and stakeholder participation in governance

Document Type : Original Article

Authors

1 PhD student, Department of Public Administration, Qa.C., Islamic Azad University, Qazvin, Iran.

2 Associate Professor, Department of Public Administration, Cha.C., Islamic Azad University, chalous, Iran

3 Professor, Department of Public Administration, Allameh Tabatabaei University, Tehran, Iran.

4 Associate Professor, Department of accounting and finance, Qa.C., Islamic Azad University, Qazvin, Iran

10.22098/cpa.2025.18207.1101

Abstract

Context and Purpose: This study was conducted with the aim of designing a comprehensive model to promote transparency and accountability in public sector financial reporting in Iran and in response to the country's current economic challenges that necessitate optimal management of public resources and increasing social trust.
Methodology: This study was conducted qualitatively and with a content analysis approach. Data were collected through 18 in-depth semi-structured interviews with experts in the field of public sector accounting. Sampling was purposive and continued until theoretical saturation was reached. Data were analyzed using open, axial, and selective coding.
Findings: The main achievement of the research is the design of an integrated conceptual model consisting of 5 main themes (accountability and responsibility, information transparency, establishing effective communication channels, identifying stakeholders' information needs, and increasing public awareness) and 8 sub-themes. The findings show that promoting transparency and financial accountability requires simultaneous and balanced attention to all these dimensions.
Conclusion: The main and innovative result of the research is the presentation of a comprehensive model that can provide a basis for policymaking and actions of executive managers to improve the public sector financial reporting system and achieve desirable financial governance through strengthening social oversight.

Keywords

Comparative Studies in Public Administration
Volume 3, Issue 4
February 2026

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History

  • Receive Date: 04 September 2025
  • Revise Date: 01 December 2025
  • Accept Date: 06 December 2025

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