Investigating the social and political factors affecting financial transparency in government organizations

This study examines the political and organizational factors affecting the financial transparency of the hidden provinces in the financial systems of municipalities. Using the opinion of experts with Delphi approach, organizational and political factors were identified and classified as important. And their characteristics have a significant impact on the financial transparency of the municipality. According to the elites and experts, the variables of culture and organizational commitment, speed and accuracy in handling and applying penalties and encouragement to increase transparency in the first and third ranks affect financial transparency in content analysis. Providing effective factors on financial transparency in municipalities improves the level of accountability of this institution and uses them to create laws and regulations in order to increase transparency. Also, this research is the first research in this field for public institutions and municipalities in finding political factors and An organization that affects financial transparency, which also contributes to the richness of the research literature.