Document Type : Original Research Paper
Authors
1 Department of Public Administration, School of Management and Economics, Science and Research Unit, Islamic Azad University, Tehran, Iran
2 Department of Industrial Management, School of Management and Accounting, Shahid Beheshti University, Tehran, Iran
Abstract
The concept of financial governance refers to the method of managing the financial affairs of an organization in line with its organizational and strategic goals, in such a way as to ensure the creation of high levels of accountability to all stakeholders. Today, the social security system is facing financial instability for reasons such as demographic changes and economic crises. In this regard, as a solution, the adoption of the financial governance approach has been recommended by institutions such as the International Labor Organization and the International Social Security Union. Since the governance components must be adapted to the specific needs, values and social and economic conditions of each country, the purpose of this research is to achieve the model of financial governance in Iran's social security organization. The current research is of a qualitative type and based on the grounded theory method and was conducted by conducting in-depth interviews with 27 experts of the Social Security Organization who were selected using snowball sampling. Based on the data analysis and the research model, it can be concluded that financial stability is essential in order to maintain the social security organization's ability to respond to the beneficiaries by using strategies such as foresight, effective participation and transparency.
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