Explanation of Components of Corporate Governance in Public Sector
Subject Areas : Public Policy In Administrationomid eslamzadeh 1 , naser Izadiniya 2 , Daryush Forooghi 3
1 - Isfahan Islamic Azad University, Iran
2 - Associate Professor of Accounting, Branch of Isfahan, Islamic Azad University, Isfahan, Iran
3 - Associate Professor of Accounting, Branch of Isfahan, Islamic Azad University, Isfahan, Iran
Keywords: "Corporate Governance", "public sector", "Governmental organizations",
Abstract :
Background: In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing and sustainable development of public sector and as regards Iran's economy is governmental; therefore, native Iran's economy Corporate Governance is essential for the optimal management of resources in this sector.Objective: The purpose of this research was the explaining of components of corporate governance in public sector by attention to experience of other countries and experts’ opinions. Methods: This research is descriptive-exploratory and qualitative-quantitative (combination). To do this research in Delphi and Delphi fuzzy method 20 people of government and Islamic parliament and supreme audit court experts are elected by snowball method. Delphi fuzzy calculations did by Excel software. Findings: Finding showed that four principal components are necessary for corporate governance in government that includes monitoring components (including fifteen subsidiary components), managerial components (including six subsidiary components), technical components (including eight subsidiary components) and ethical components (including two subsidiary components). Conclusion: Corporate governance statute must been corresponding with native situation of country. It is suggested that Islamic Consultative Assembly approve the Code of governmental Corporate Governance according to the native conditions, and supreme audit court hold the responsibility of its monitoring.
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