Document Type : Research Paper

Authors

• mostafa abbasi kalash
• Husain Eyvazloo
• Muhammad Soleimani

Imam Sadiq Univercity

Abstract

Financial transparency is one of the most important dimensions of transparency, which has been the focus of many countries in recent years. thus, the purpose of this paper is finding criteria for clarifying the financial information of officials by investigating and analyzing the experiences of some countries in this area.

the present study is applicable in terms of purpose, practical and in terms of how data are collected from the type of research and from the branch of library studies. the methodology of this research is based on the aim of the study, which is to identify measures of financial transparency of officials from the data related to the actions of some countries in international documents and then the development of Grounded Theory. The results of the paper indicate that public declaration in cases of income, interest, financial resources, property and property, costs, received gifts, financial information of relatives and close relatives, transactions, responsibilities are responsible for the transparency measures of the authorities, which should be formulated and defined. the results also show that the determination of revenue ceilings, reporting, valuation and time - roof determination are among the most important criteria required to be used in the authorities ' financial transparency domain.

Keywords

• Transparency
• financial information of authorities
• criteria
• Grounded Theory

Main Subjects

• Public Management