نوع مقاله: مقاله علمی - پژوهشی
نویسندگان
1 دانشجوی دکتری مدیریت دولتی، دانشکدۀ مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران
2 استاد گروه مدیریت دولتی، دانشکدۀ مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران
3 استاد گروه مدیریت صنعتی، دانشکدۀ مدیریت و حسابداری، دانشگاه شهید بهشتی
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Financial governance refers to the way that an organization manage financial activities in line with its goals. Nowadays, social security systems faced with financial instability due to demographic changes and economic crisis. Financial governance has been recommended by ILO and ISSA for social security organizations. The diversity in governance practices around the world is a reflection of differences in the political, social, economic and cultural histories of countries. The purpose of this paper is to propose a financial governance model for Iranian social security organization. In this study, data were collected via semi structured in-depth interviews. We interviewed with 27 participants were selected from Iranian social security organization’s employees. Data were analyzed using the Corbin and Strauss approach. Findings show that prudence, contributions and transparency are the best strategies for achieving financial stability.
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