نوع مقاله : مقاله پژوهشی (توسعه ای)
نویسنده
استادیار، گروه حسابداری و مدیریت، دانشگاه پیام نور، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
The study of pension funds in the Iranian economy indicated that these funds have currently some problems for different reasons. In the meantime, the professional competence of managers in such funds and their social, political, and economic dependency, interests, or tendencies is one of the main issues in the governance of pension funds. Accordingly, the strategy of developing the professional competence of managers should be considered due to the roles which should be determined for the entity monitoring the pension funds in accordance with the social-economic conditions of Iran.
In this study based on the qualitative paradigm, the thematic analysis method, themes analysis, optimization of international monitoring models, and upstream documentation analysis were simultaneously used. The role of the entity monitoring the pension funds as well as the principles of good governance in social security organizations with a focus on human resources policies based on international standards were identified and then finalized through interviewing with 14of experts. The final model was scrutinized after designing with the focus group Technique. The research findings categorized the roles of the entity monitoring the pension funds at five levels of licensing, monitoring, intervention and correction, analysis, and communication to answer the first question.
In order to answer the second question, nine instructions related to the professional competence of managers including the instructions related to the determination, approval, and control of the professional competence of the board of directors and managers as well as instructions related to the determination of human resources policies were selected.
کلیدواژهها [English]
)