Document Type : Original Article

Authors

• Seyyed Mojtaba Hashemi ¹
• Maliheh Rabiei Goransarab ²
• Niloufar Mozafari ³
• Jamour Hossein ⁴

¹ esearcher at Islamic Parliament Research Center (IPRC), Tehran, Iran

² Researcher at Islamic Parliament Research Center (IPRC), Tehran, Iran

³ Ph.D. student in Human Resource Management. Researcher at Islamic Parliament Research Center (IPRC), Tehran, Iran

⁴ PhD student in Business Policy Management, Researcher at Islamic Parliament Research Center (IPRC), Tehran, Iran

Abstract

State-Owned Enterprises (SOEs) in Iran have consistently been a focal point of public financial policymaking due to their substantial share in the general budget's resources and expenditures. This research aims to analyze the budgetary provisions concerning these SOEs through the lens of transparency, utilizing a four-component model: Decision-Making System, Implementation and Participatory Process, Financial Information, and Performance Monitoring and Oversight. The study scrutinizes 86 provisions found in the annual Budget Laws for the years 1402 (49 provisions), 1403 (19 provisions), and 1404 (18 provisions).
The research employs an Exploratory Mixed-Methods strategy. The qualitative phase used content analysis to deconstruct the budgetary provisions. The quantitative phase validated the findings through a three-option questionnaire distributed among 66 budgetary experts.
Findings reveal that the budgetary provisions for SOEs lack sufficient transparency. The most significant challenges were observed in the components of Transparency in Financial Information and Performance Monitoring and Oversight. For instance, the monitoring and enforcement component was absent in 15 provisions of the 1402 Budget Law. The 1403 Budget Law contained the highest proportion of "almost transparent" provisions, whereas some provisions in the 1404 Budget Law were deemed "completely non-transparent" or "lacking sufficient transparency."
To enhance transparency, five key policy recommendations are proposed: 1. Mandating public disclosure of financial and executive information, 2. Formulating clear implementing regulations, 3. Institutionalizing a regular reporting system, 4. Redesigning transparent financial mechanisms, and 5. Strengthening the oversight role through system integration. These reforms are vital for improving financial governance and increasing accountability in this critical sector.