Modeling Key Factors Affecting the Modification of Regulation Pattern and Supervision of Pension Funds in Iran

The study of pension funds in Iran shows that currently, these funds face deficit and liquidity gap due to different reasons. The challenge of the imbalance between resources and consumptions in pension funds and its negative consequences, especially the funds deficit and consequently the increased commitments of the government in this area, have made it inevitable to implement reforms in these funds. But the main question is that why these reforms have not become operational in spite of the perception of the crisis of pension funds by different actors in this area? Accordingly, and considering the complex and multidimensional nature of retirement, in order to modify the regulation structure in these funds, it is required to identify and explain the key factors affecting this structure modification and the way in which they affect this structure. Using thematic analysis method (TA) and interpretive-structural modeling (ISM), the key factors affecting the modification of regulation pattern of pension funds were identified in this study, and by obtaining the themes network, the relationship model between effective factors was extracted at 6 levels, and finally, MICMAC method was used to measure the power of the influence and dependence of factors. Results from this study show that it is required to delegate the responsibility for management of intergenerational affairs in the field of retirement to an independent meta-power pension supervisor.