Background & Aim: The diversity in governance practices around the world is a reflection of differences in the political, social, economic and cultural histories of countries. There is common recognition, however, that financial governance at social security organiz
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Background & Aim: The diversity in governance practices around the world is a reflection of differences in the political, social, economic and cultural histories of countries. There is common recognition, however, that financial governance at social security organizations is aimed at delivering what is mandated and ensuring that what is delivered is responsive to the evolving needs of the individual and society. The purpose of this paper is to propose a financial governance pattern, focusing on IRAN social security organization. Design/methodology/approach: Data were collected via semi structured in-depth interviews. We interviewed with 27 Participants were selected from IRAN social security organization. Data were analyzed using the Corbin and Strauss (2008) approach. We interviewed with 7 participants for preparing the research pattern ultimately. Findings: Concepts of study were identified using a micro and general analysis. The 'responsibility' was identified as a main concern. Other categories identified in this study are ‘Contributions’, ‘Actuary’, ‘Financial sustainability’, ‘Monitoring & Measurement’, ‘Integrity’, ‘Capacity Building’, ‘Culture & Communication’, ‘prudence’, ‘Role of the rule’, ‘Sufficiency’, ‘Technology’, ‘Risk and investment management’, ‘Transparency and Government interventions’.
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