Identification and Screening of Foundational Factors of the Open Budget System in Enhancing the Audit Process: A Qualitative Study Using Content Analysis and the Delphi Method
Keywords:
Open budgeting system, public auditing, Delphi method, content analysis, Supreme Audit Court, organizational readiness, financial transparencyAbstract
The implementation of an open budgeting system in the public sector has brought significant opportunities and challenges for improving oversight processes. This study, employing a qualitative approach based on content analysis and the Delphi method, seeks to identify and prioritize the critical components that facilitate the effective establishment of an open budgeting system within the auditing processes of the Supreme Audit Court. In the first phase, 25 semi-structured interviews were conducted with senior managers, audit experts, and information technology specialists in the Supreme Audit Court and its affiliated organizations. Thematic content analysis led to the identification of 15 key components, categorized into five main thematic areas: technological infrastructure, organizational readiness, stakeholder integration, knowledge transfer, and regulatory compliance. These components were subsequently evaluated through three rounds of Delphi analysis by 15 experienced experts to achieve consensus on their relevance and importance. The findings indicate that elements such as data transparency, open access to information, financial traceability, digital governance, change management capacity, and public accountability play a central role in the successful implementation of the open budgeting system. The results emphasize that merely establishing an open budgeting system does not guarantee improved audit performance unless it is supported by appropriate technical infrastructure, organizational readiness, and a culture of transparency. This study provides a conceptual framework for policymakers and decision-makers seeking to implement open budgeting systems in the public sector. By outlining the components that must be aligned for the effective and sustainable establishment of open budgeting systems in oversight institutions, this study contributes to both academic literature and managerial practice in the field of financial governance.
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Copyright (c) 2024 Zaman Hasan Abdullah (Author); Alireza Farimani; Sattar Jaber Khallawy, Mohammad Alimoradi (Author)
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