Administrative Health Research (AHR)

Abstract Anti-corruption reforms in Iran, despite increasing necessity and internal and international pressures, have failed to achieve effective and sustainable results over the past decades due to institutional, cultural, and structural barriers. This study, employing an institutional analysis approach and qualitative methods, examines the reasons behind the failure of these reforms. Data were collected through the analysis of 24 official documents and 18 semi-structured interviews with experts, government officials, and policymakers in the governance sector. The findings indicate that three main mechanisms play a decisive role in shaping institutional resistance: first, historical dependence and institutional lock-in, which prevent changes along established paths; second, unhealthy interactions between formal institutions and informal power networks, which perpetuate opaque relationships and reproduce corruption-prone patterns; and third, institutional fragmentation and weak coordination among responsible agencies, which undermine the implementation capacity of reforms. The results suggest that without gradual institutional restructuring, increased transparency, and strengthened independence of supervisory bodies, anti-corruption policies in Iran will continue to fail. Finally, the study offers practical recommendations for reducing institutional resistance, enhancing organizational accountability, and institutionalizing sustainable reforms.

Abstract The present study seeks to prioritize the factors affecting people's participation in submitting corruption reports to the General Inspection Organization with the help of experts from the Fars Provincial Inspectorate General. The research was conducted quantitatively; using the best-worst fuzzy method, the effective factors were determined and prioritized. The statistical population of the study in the best-worst fuzzy section (experts) included senior managers of the General Inspection of Fars Province (Inspector General, Deputy Inspectors General, and Chief Inspectors), who were 9 people in total, all of whom were selected as samples. The findings showed that among the components, the security features component is of the greatest importance and the structural features are of the least importance. The results showed that when prioritizing the effective factors for attracting people's participation in submitting corruption reports, maintaining the security of reporters and strengthening their motivation have a high priority and special attention should be paid to them.

Abstract This research adopts a descriptive-analytical approach to examine the challenges of economic corruption in Iran's government contracts and proposes a novel solution based on machine learning for identifying corruption-prone anomalies. By analyzing documents and supervisory reports from 2002 to 2021, structural deficiencies in the public procurement system were identified, including ambiguity in legal jurisdictions, lack of integrated systems, extensive managerial discretion, and budgetary non-transparency. The Random Forest model has been introduced as a non-parametric tool for analyzing complex patterns in relationships between stakeholders (such as sham tenders or abnormal concentration of resources). Findings indicate that leveraging machine learning and real-world data from systems like "Setad" leads to the development of an advanced system for monitoring government contracts. This system not only tracks violations (like unusual collaborations) but also enables preemptive intervention by detecting early warning indicators. Despite data limitations, this approach can significantly enhance transparency and accountability in the utilization of Iran's public resources.

Abstract The aim of this study is to examine the impact of Artificial Intelligence (AI) and Blockchain on the transparency and accuracy of financial reporting. Financial reporting, as the main tool for decision-making by investors, managers, and regulatory bodies, has undeniable importance; however, traditional reporting methods have consistently faced limitations such as human error, time delays, and the risk of fraud. AI, with its ability to process massive volumes of data, perform predictive analytics, detect hidden patterns, and generate real-time reports, has significantly enhanced the quality and precision of financial reporting. In contrast, Blockchain, with its fundamental features such as data immutability, transparency, and decentralization, provides a reliable platform for recording and storing financial transactions, thereby virtually eliminating data manipulation or forgery. The combination of these two technologies creates a valuable synergy in financial reporting systems; Blockchain’s reliable and transparent data can be analyzed by AI algorithms to produce comprehensive, accurate, and forward-looking reports. The findings of this study indicate that the simultaneous application of AI and Blockchain not only increases trust and reliability in financial reports but also paves the way for a fundamental transformation in accounting and finance in the digital age.

Abstract Corporate governance is considered one of the fundamental pillars for enhancing transparency, accountability, and financial soundness in the banking and financial system. The present study aims to diagnose the corporate governance system in Iranian banks and financial institutions by focusing on two key components: the Risk Committee and the Internal Audit Unit. This research employed a survey method using a researcher-made questionnaire to collect data from 272 respondents. The data were analyzed using the Student's t-test.
The findings indicated that, out of 27 items related to the Risk Committee, 19 were identified as strengths and 5 as weaknesses. Furthermore, the performance of private banks in some aspects of risk management was found to be superior to that of public banks. Regarding the Internal Audit Unit, 16 out of 20 items were identified as strengths, 2 as weaknesses, and 2 yielded inconclusive results. Comparative analysis of private and public banks in this component also revealed statistically significant superiority of private banks in 10 items. The study concludes that despite progress in regulatory structures of banks, there are still significant challenges and weaknesses concerning independence, efficiency, and the effective implementation of corporate governance—particularly in public banks. Accordingly, the study recommends strengthening the supervisory role of regulatory bodies, enhancing the professional independence of internal audit units, improving risk management mechanisms, and paying special attention to performance differences between private and public banks. By providing empirical evidence, this study underscores the necessity of reviewing and reinforcing corporate governance components to promote stability, soundness, and effectiveness in the country’s banking system.

Abstract Administrative and structural corruption is recognized as a fundamental challenge in the path of organizational and societal excellence, the effective control of which requires moving beyond imported theories and employing indigenous and efficient models. Accordingly, the present study was conducted with the aim of designing a comprehensive model for organizational health and corruption control based on the Prophetic management style of the Great Prophet (PBUH). This applied research was carried out with a qualitative and inductive approach, based on thematic analysis strategy. The statistical population of the study included valid historical texts, narrations, and documents related to the Prophetic management style (PBUH), which were analyzed using purposive sampling method. In the systematic data analysis process through three steps of open, axial, and selective coding, 62 initial codes were extracted and organized into 9 axial categories. By analyzing conceptual links, the core category of the research was developed as “Systematic Corruption Control; Based on Systemic Balance among Human Capital Development, Institutional Architecture, and Public Oversight.” The findings indicate that the Prophetic model is a tripartite and integrated architecture: First, “Institutional and Structural Architecture” which seeks to institutionally reduce corruption opportunities through establishing the rule of law, procedural transparency, and protection of resources; Second, “Human Capital Development and Excellence” which curbs the internal motivation for violation by integrating meritocracy, ethical empowerment, and managerial rationality; and Third, “Public Oversight and Social Responsibility” which drastically increases the social cost of committing corruption by institutionalizing participatory whistleblowing and accountability. Consequently, the Prophetic style (PBUH), by surpassing reductionist approaches, demonstrates that guaranteeing organizational health depends on the balanced synergy among deterrent structure, competent personnel, and participatory control of stakeholders.