Designing a Model of Participation and the Right to Comment for Enhancement of the General Treasury’S Governance

Document Type : Original Article

Authors

1 Strategic Management Student

2 Assistant Professor, Department of Political Economy, Imam Sadiq University

3 Professor, Strategic Management Department, National Defense University,

4 Assistant Professor, Department of Economics, National Defense University

5 Assistant Professor, Department of Engineering and Basic Sciences, Amin University of Law Enforcement Sciences

Abstract

One of the main components of governance is "participation and the right to comment". The participation and input of employees for Enhancement of the General Treasury’S Governance are of interest to financial and economic governors. The purpose of this research is to "Design a Model of Participation and the Right to Comment for Enhancement of the General Treasury’S Governance ". In this study, the researcher seeks to answer the question: "What is the model of Participation and the Right to Comment for Enhancement of the General Treasury’S Governance ?"
The research is developmental-applied in purpose and nature. Qualitative data were analyzed using thematic analysis. To validate the constructs derived from qualitative analysis and assess the content validity of the "researcher-developed questionnaire" (Approved by experts) , first-order confirmatory factor analysis (CFA) was employed in the quantitative phase.The reliability of the questionnaire was calculated using Cronbach's alpha (α = 0.87), and both validity and reliability were confirmed.
Using the research findings, (5) sub-components, (66) sub-factors, (115) primary code fragments (primary concepts), and (10) indicators were identified.
The identified sub-components include: establishing conditions for stakeholders to express criticism and accept criticism (holding public and private criticism sessions); informing stakeholders of the results of participation and criticism sessions; using information and communication technology to increase participation and expression of opinions; developing a culture of participation and expression of opinions among stakeholders; and creating material and spiritual incentives for stakeholder participation.

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  • Receive Date: 01 November 2025
  • Revise Date: 04 February 2026
  • Accept Date: 24 May 2026
  • First Publish Date: 24 May 2026
  • Publish Date: 21 March 2026