Farajollah Rahnavard; Yahya Morattab; Hosein Alipour
Abstract
Managing conflicts of interest among parliamentarians has been one of the fundamental issues pursued and of concern to parliaments in various countries around the world. Ensuring that parliamentarians pursue the public interest and refrain from personal gain while performing their representative roles ...
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Managing conflicts of interest among parliamentarians has been one of the fundamental issues pursued and of concern to parliaments in various countries around the world. Ensuring that parliamentarians pursue the public interest and refrain from personal gain while performing their representative roles is a matter that has preoccupied the minds of many scholars for years. As the sole legislative body of the country, the Islamic Consultative Assembly (Majlis) holds a critical position in setting the course and overseeing the implementation of laws in the country. Consequently, ensuring the management of conflicts of interest among the representatives of the Islamic Consultative Assembly, as well as their conduct and behavior in line with national interests and welfare, like in other countries, requires its own specific rules and regulations. This research, conducted in two phases, seeks to develop a typology of conflict of interest management mechanisms for the representatives of the Islamic Consultative Assembly. In the first phase of the research, through a focus group, 12 policies and laws relevant to the representatives were reviewed and analyzed. In the second phase, 20 semi-structured in-depth interviews were conducted with experts and current as well as former representatives of the Islamic Consultative Assembly. All the obtained data were qualitatively coded using MAXQDA software, and finally, 31 organizing themes were categorized into three overarching themes. The mechanisms for managing conflicts of interest among representatives in their legislative role, supervisory role, and meta-role constitute the overarching themes of this research. Finally, these themes are discussed and analyzed.
Habib Roodsaz
Abstract
The growing trend of digitalization across organizations worldwide, coupled with intensified competition among organizations to attract, recruit, and retain key human capital, particularly those with digital skills, has highlighted the need for more extensive research in this field. In such conditions, ...
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The growing trend of digitalization across organizations worldwide, coupled with intensified competition among organizations to attract, recruit, and retain key human capital, particularly those with digital skills, has highlighted the need for more extensive research in this field. In such conditions, and due to the fierce competition between the private and public sectors in attracting and retaining specialized talent, along with financial and legal constraints, the issue of talent retention becomes particularly critical for public sector organizations. The aim of the present study is to identify and prioritize organizational capacities for retaining digital talent in the public sector. This research was conducted based on an exploratory sequential mixed-methods research design. In the first phase, a systematic review of 41 studies (published between 2005 and 2026) was carried out to identify the dimensions and components of organizational capacities for digital talent retention. In the second phase, the Best-Worst Method (BWM) was applied to weight and prioritize these dimensions and components. The findings reveal six main dimensions, ranked by weight as follows: organizational cultural and psychological capacities (w=0.212), learning, growth, and adaptability capacities (w=0.199), digital human resource capacities (w=0.173), strategic and governance capacities (w=0.158), structural and work flexibility capacities (w=0.136), and institutional and external capacities (w=0.122). These represent the most important organizational capacities for retaining digital talent in the public sector. This framework can provide a solid foundation for managers, public policymakers, and researchers in the field of human resource management.
Arsham Honarkar Ashna; Mohammad Ghasemi; vahid Pourshahabi
Abstract
The tax system is one of the fundamental pillars of economic governance, playing a crucial role in public revenue generation, social justice, and wealth redistribution. Despite numerous legal and administrative reforms, Iran’s tax system continues to face persistent challenges such as administrative ...
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The tax system is one of the fundamental pillars of economic governance, playing a crucial role in public revenue generation, social justice, and wealth redistribution. Despite numerous legal and administrative reforms, Iran’s tax system continues to face persistent challenges such as administrative corruption, lack of transparency, tax injustice, bureaucratic inefficiency, and declining public trust, all of which undermine its effectiveness and legitimacy. Accordingly, the present study aims to conceptualize and design an integrated model of good governance and social capital for Iran’s tax system by linking the principles of good governance—including transparency, accountability, equity, administrative integrity, and participation—with the core dimensions of social capital such as trust, social cohesion, participation, and relational capital. The study adopts an applied, qualitative, and exploratory approach and employs thematic analysis to uncover the mental models of experts and develop a conceptual framework for tax governance. Data were collected through 14 semi-structured interviews with tax policy experts, university scholars in public governance, and senior and mid-level managers of the Iranian Tax Administration. Purposeful sampling was conducted based on theoretical saturation. The data were analyzed through open, axial, and selective coding, resulting in the identification of 7 global themes, 15 organizing themes, and 54 basic themes that constitute the final integrated model. The findings indicate that effective tax governance in Iran requires a dynamic interaction between formal governance mechanisms and the soft capacities of social capital. Transparency and accountability play a central role in rebuilding public trust, while tax equity enhances legitimacy through fair tax rates and non-discriminatory regulations. Moreover, voluntary tax compliance is strengthened by social trust, participatory policymaking, digitalized processes, institutional efficiency, and systematic anti-corruption measures. Ultimately, the proposed model redefines the tax system as a socially embedded, participatory, and trust-based institution, providing practical guidance for policymakers seeking sustainable development and legitimate tax governance
hosein salami; naser moradbeygi; mohamad ghasemei; nourmohamad yaghoubi
Abstract
Open innovation is a type of innovation model that promotes collaboration with individuals and organizations outside the company, such as customers, suppliers, competitors, researchers, or the public. The goal of open innovation is to use knowledge, ideas, and capacities outside the organization to enhance ...
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Open innovation is a type of innovation model that promotes collaboration with individuals and organizations outside the company, such as customers, suppliers, competitors, researchers, or the public. The goal of open innovation is to use knowledge, ideas, and capacities outside the organization to enhance the company's internal innovation capabilities and results. Therefore, open innovation can play a very fundamental role in human resource management. This research is of a qualitative, developmental, interpretive, and inductive type that was conducted using thematic analysis. The statistical population of the research consists of twelve academic experts and participants who were familiar with open innovation and were selected using a judgmental method. After selecting the participants, the research questions were answered through semi-structured interviews. After reviewing and analyzing the interviews obtained, 328 descriptive codes were obtained, of which 114 primary themes and 27 organizing themes were obtained in 4 overarching themes. Thus, the requirements; Interactive, financial, competitive and exchange provide the causal conditions for moving towards open innovation in human resource management. Open innovation strategies are in the light of overcoming the challenges of implementing open innovation. The challenges of open innovation in human resource management include; normative, financial, expert force, political consideration and individual ownership challenges. The strategies include; operational strategies, external capacity analysis, agility, explanatory and alignment of human resource subsystems. The implementation of open innovation can also have consequences. Environmental-competitive consequences, organizational consequences, individual consequences and network consequences of human resource management. The presented model can be a basis for planning human resource management of organizations so that they can organize their actions based on it.
Hossein Jamour; Niloufar Mozafari
Abstract
Administrative corruption is a major obstacle to sustainable development and good governance. Due to its clandestine nature, accurately measuring this phenomenon has consistently posed a fundamental challenge for researchers and policymakers. Consequently, sophisticated measurement tools are essential ...
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Administrative corruption is a major obstacle to sustainable development and good governance. Due to its clandestine nature, accurately measuring this phenomenon has consistently posed a fundamental challenge for researchers and policymakers. Consequently, sophisticated measurement tools are essential to better comprehend the dimensions of this problem and to evaluate the effectiveness of anti-corruption programs.In this regard, the current study aims to identify and analyze international models for measuring corruption and administrative integrity. Grounded in an interpretive paradigm and an inductive approach, it utilizes a systematic review of authoritative international literature and documents from 20002000 to 20252025. Data were extracted and evaluated through qualitative content analysis of 1616 global reference models.The findings reveal the evolution of measurement models across four distinct generations: perception-based, market risk, lived experience, and institutional integrity. The results indicate a transition in global literature from abstract and perceptual approaches (first generation) toward structure-oriented and evidence-based approaches (fourth generation) – an approach that perceives corruption as a failure in institutional architecture. These global indicators are predominantly based on perceptual data and tailored to the context of other nations, lacking full alignment with the characteristics of Iran’s administrative system. Therefore, to effectively combat corruption in Iran and achieve statutory objectives, the design and implementation of localized, valid, and measurable indicators are of paramount importance.
shahamat Hosseiniyan; Aghil Ghorbani Paji
Abstract
The main goal of this research is to design a good governance model in the police command of the Islamic Republic of Iran, which has been qualitatively implemented using the foundation's data theorizing approach. First, based on data base theory, semi-structured interviews were used to collect data, ...
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The main goal of this research is to design a good governance model in the police command of the Islamic Republic of Iran, which has been qualitatively implemented using the foundation's data theorizing approach. First, based on data base theory, semi-structured interviews were used to collect data, and data analysis was done by Strauss and Corbin method and paradigm model. In order to conduct in-depth interviews, targeted sampling and snowball sampling techniques were used for sampling, and interviews were conducted with 14 police experts and police university professors. In the process of the interviews, 539 witnesses were identified from the text of the expert interviews, from which 635 primary codes were extracted. According to the similarity and integration and combination of primary codes, 223 unique subcategories have been identified and finally, by categorizing 223 subcategories into 35 main categories of this research, the central phenomenon i.e. good governance in the police is divided into 6 main groups. effectiveness and efficiency, rule of law and transparency, etc.) causal conditions (professionalism, ethics, integrity and coordination, etc.), strategic (strategic planning, perceived organizational support, process reengineering, etc.), background conditions (authority and sovereignty of command, resources and facilities, agility and dynamism of systems, etc.), intervening conditions (macro factors (political, economic, cultural, etc.), human resources management and planning, etc.) And finally, the consequences (establishment of order and security, cohesion and national unity, preservation and protection of the achievements of the revolution and the legitimacy and credibility of the police, etc.) were placed.
saeid mokarramy; Seyed mehdi Alvani; Vajhollah Ghorbanizadeh; Hossein Aslipour
Abstract
The literature on Public Value Management emphasizes value, legitimacy, operational capacity, participation, and network governance, highlighting the role of interaction among government, citizens, civil society, and other actors in public value creation. However, this literature provides limited explanation ...
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The literature on Public Value Management emphasizes value, legitimacy, operational capacity, participation, and network governance, highlighting the role of interaction among government, citizens, civil society, and other actors in public value creation. However, this literature provides limited explanation of how diverse actors arrive at a shared or negotiable understanding of public problems, desirable values, responsibilities, and courses of action. To address this gap in interpretive coordination, the present study adopts a theoretical–analytical approach and draws on conceptual analysis and a purposive integrative review to synthesize the literature on Public Value Management and the Narrative Policy Framework. The findings suggest that “narrative alignment” can be conceptualized as an interpretive mediating mechanism between value plurality and public value realization. Narrative alignment refers to a process through which actors’ narratives concerning problem definition, causality, agency, normative values, and policy solutions reach a level of compatibility, overlap, or mutual translatability, thereby enabling legitimacy, collaboration, and collective action. Accordingly, the article proposes a conceptual framework and a process model of Public Value Management based on narrative alignment. The theoretical contribution of the study lies in shifting the discussion of public value creation from institutional coordination to interpretive coordination and in operationalizing the role of narrative in linking meaning, legitimacy, and collective action.
Mersedeh Adabi; Hormat Asghari
Abstract
Iran, like many developing countries, is experiencing a rapid population aging trend that brings multiple economic, social, and managerial consequences. The present study was conducted with the aim of developing a model for employing the silver workforce in public service management in Iran using a grounded ...
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Iran, like many developing countries, is experiencing a rapid population aging trend that brings multiple economic, social, and managerial consequences. The present study was conducted with the aim of developing a model for employing the silver workforce in public service management in Iran using a grounded theory approach. In terms of purpose, this study was applied-developmental and qualitative in nature. To develop the final model, the systematic grounded theory approach of Strauss and Corbin was employed. Data were collected through semi-structured interviews with 15 management experts and managers of governmental organizations until theoretical saturation was reached and analyzed using ATLAS.ti software. The results led to the identification of 5 main categories, 26 axial categories, and 176 initial codes. The findings indicated that causal conditions included population aging, accumulation of experience, shortage of skilled workforce, economic pressure on retirees, and knowledge transfer. Contextual conditions included employment regulations, organizational culture, e-government, welfare policies, and generational differences, while intervening conditions included structural flexibility, health status, motivation, digital training, and acceptance by the younger generation. Proposed strategies included flexible employment, specialized consulting, intergenerational mentoring, digital retraining, experience banks, and reform of employment regulations. The findings showed that utilizing the silver workforce can contribute to preserving knowledge capital, improving service quality, reducing generational gaps, and enhancing organizational productivity.
zohre dastaviz; Behrouz Rezaeimanesh
Abstract
Trust-building grounded in internal auditing, as one of the key mechanisms for enhancing transparency, accountability, and organizational effectiveness, plays a vital role in improving organizational performance and corporate governance. This study aims to identify the antecedents, mechanisms, and consequences ...
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Trust-building grounded in internal auditing, as one of the key mechanisms for enhancing transparency, accountability, and organizational effectiveness, plays a vital role in improving organizational performance and corporate governance. This study aims to identify the antecedents, mechanisms, and consequences of trust-building from an internal auditing perspective. In terms of purpose, the research is applied, and in terms of nature, it is qualitative and exploratory. The research participants consisted of 18 senior internal audit managers and key stakeholders in organizational governance, who were selected through purposive sampling. The data were collected through semi-structured, in-depth interviews and analyzed using thematic analysis. The findings indicate that trust management factors within an internal auditing approach can be categorized into three main domains: antecedents, decisions, and outcomes. Trust-building antecedents include environmental factors, structural factors, and behavioral factors. Trust-building decisions are made across five dimensions: affect-based, cognition-based, culture-based, institution-based, and communication-based. The outcomes of these decisions encompass attitudinal and behavioral outcomes, structural outcomes, and functional outcomes. Ultimately, this study presents a practical framework for managing trust in internal auditing and strengthening corporate governance, demonstrating that trust is the result of a dynamic interaction among environmental, structural, and behavioral antecedents, trust-oriented decisions, and the outcomes of implementing those decisions.
zohreh tahmasbi yasavli; ali Farhadi Mahalli; alireza matoufi; mojtaba tabari
Abstract
Tax compliance is considered one of the key factors in the efficiency of the tax system and the sustainable provision of government revenues. However, identifying the factors and drivers influencing tax compliance is particularly important, especially in developing countries. The purpose of this study ...
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Tax compliance is considered one of the key factors in the efficiency of the tax system and the sustainable provision of government revenues. However, identifying the factors and drivers influencing tax compliance is particularly important, especially in developing countries. The purpose of this study is to identify and level the drivers of tax compliance in Iran. This research is exploratory in nature and was conducted using a qualitative approach. In the first stage, the drivers influencing tax compliance were identified through semi‑structured interviews with 10 academic and executive experts. In the second stage, Interpretive Structural Modeling (ISM) was employed to analyze the relationships among the drivers and to determine their hierarchical levels. The findings indicated that the drivers of tax compliance consist of five main factors: tax justice and fairness, proper tax administration, macro tax policies, cultural development and belief formation, and the equitable distribution of the tax burden. The results also revealed that tax justice and fairness, cultural development and belief formation, and the equitable distribution of the tax burden are positioned at the first level and within the dependent cluster. Proper tax administration is located at the second level and within the autonomous cluster,
alireza khanahmai; mahboubeh rashidi
Abstract
This study aims to explore the dynamics of citizen trust formation in public services in Iran using a qualitative grounded theory approach. Data were collected through in-depth interviews with 14 participants, including policymakers, managers, academics, and citizens, and analyzed using open, axial, ...
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This study aims to explore the dynamics of citizen trust formation in public services in Iran using a qualitative grounded theory approach. Data were collected through in-depth interviews with 14 participants, including policymakers, managers, academics, and citizens, and analyzed using open, axial, and selective coding. The findings reveal that dynamic trust and citizen-centered experience, as the core phenomenon, emerge through the interaction of causal, contextual, and intervening conditions, and are strengthened by strategies such as transparency, accountability, and fairness. The outcomes include increased citizen satisfaction and trust, improved organizational performance, and enhanced social capital. The study highlights that citizen trust is a dynamic and experience-based process, requiring an integrated and systemic approach to public service management.The proposed model provides a practical framework for policymakers and public managers to rebuild trust and sustainably enhance the quality of public services
Nishtman Dabaghi; Mohammad Ataei; Gholamreza Memarzadeh Tehran
Abstract
Bureaucratic inertia and the inefficiency of traditional models have rendered public organizations reactive to environmental shocks. Moreover, the reductionist perspective of prior studies has obscured the causal networks within human resource management. To bridge this gap, grounded in Complex Adaptive ...
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Bureaucratic inertia and the inefficiency of traditional models have rendered public organizations reactive to environmental shocks. Moreover, the reductionist perspective of prior studies has obscured the causal networks within human resource management. To bridge this gap, grounded in Complex Adaptive Systems theory, this study aimed to discover the structural relationships and stratify the drivers of dynamic and adaptive human resources in the Iranian public sector.The research employed the Interpretive Structural Modeling (ISM) methodology. The model’s inputs comprised 10core themes extracted from a preceding qualitative phase. Data were gathered via pairwise comparison questionnaires from a 16-member panel of government experts and policymakers, and subsequently analyzed by formulating structural interaction matrices and conducting transitivity checks.Findings reveal that the drivers are organized into a hierarchical, four-tiered structure: The first layer (Micro-level: technological infrastructure, empowerment, and fluid action) serves as the driving engine of the system. The second layer (Meso-level: sensing, resilience, and public sector learning) acts as a catalyst, translating micro-capabilities into macro-level outcomes. The third layer (Macro-level: flexible governance and contextual justice) establishes the institutional foundation. The fourth layer (Meta-level: governmental sensemaking and co-creation) manifests the system’s ultimate output.Ultimately, realizing adaptive human resources in the public sector transcends a mere technological project; it represents a paradigm shift contingent upon the synergy of technology, human agency, and regulatory institutions. This model offers a pragmatic foundation for executive policymaking, such as deploying cloud-based HR platforms, establishing policy intelligence units, and launching policy laboratories.
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