Designing a Financial Reporting Policy Implementation Model in Iran\'s Public Sector: An Edwards Model-Based Approach (in Persian)

Purpose: The primary objective of this study was to design a financial reporting policy implementation model for Iran's public sector using the Edwards model approach. Edwards’s model, emphasizing four key dimensions (communications, organizational structure, resources, and implementers' orientation), serves as the theoretical framework for analyzing and presenting an effective policy implementation model. Methodology: This qualitative research employed the thematic analysis approach. Data were collected through semi-structured interviews with eighteen experts and specialists in financial reporting within Iran's public sector and analyzed using MAXQDA software. Findings: Results indicate that successful implementation of financial reporting policies in the public sector requires attention to multiple factors. These include: a flexible and decentralized organizational structure; effective multi-level communications; provision of financial, human, and technological resources; positive implementer orientation; use of incentive and disciplinary tools; motivational factors; implementer training and empowerment; and development of a transparency and accountability culture. These dimensions interact systematically to enhance policy implementation success. Originality: By integrating the Edwards model with Iran's specific conditions, this study presents for the first time a comprehensive, localized, and systemic model for financial policy implementation in Iran's public sector. Simultaneously addressing structural, cultural, and motivational factors, this research fills theoretical gaps in previous studies and provides policymakers with a practical framework. Recommendations: To enhance financial reporting in Iran's public sector, it is recommended that organizations establish agile and decentralized organizational structures, form independent regulatory bodies, develop transparent communication channels, increase investment in training and technology, and implement performance-based incentive systems. For future research, conducting extensive quantitative studies, comparative analyses with successful countries, and examining political-economic impacts are suggested.