Ali Rahmani; Ali Shirzad; Marziyeh Nourahmadi
Abstract
The purpose of this research is to develop a comprehensive and appropriate model for implementing direct payments to final beneficiaries, based on surveys, evaluations, and expert opinions from the public sector during the 2022-2023 period. After identifying the essential requirements for a direct payment ...
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The purpose of this research is to develop a comprehensive and appropriate model for implementing direct payments to final beneficiaries, based on surveys, evaluations, and expert opinions from the public sector during the 2022-2023 period. After identifying the essential requirements for a direct payment model, an initial version was designed by drawing on models proposed by the World Bank, International Monetary Fund, France and Brazil, as well as the authors' professional experience and understanding of Iran’s public sector. Next, semi-structured interviews were conducted with Iranian public sector specialists, selected through purposive sampling. The interview data were analyzed using thematic analysis. Finally, the study summarizes expert perspectives, presents the finalized payment model, highlights areas for improvement, and offers recommendations related to key requirements for implementing a direct payment system to final beneficiaries.IntroductionThis research aims to propose a comprehensive and efficient model for the implementation of direct payment to the final beneficiary in various government departments, and it investigates, designs, and presents that model. Therefore, the first goal of this research is to explain the dimensions and requirements of direct payment to the final beneficiary, as well as the model developed based on the study, review, and analysis of the current state of government payments (including laws and regulations, treasury documents and reports, and those of the Central Bank, the Planning and Budget Organization, and the Court of Accounts), evaluation of the state of treasury and treasury accounts based on the World Bank questionnaire, and evaluation of the payment status using the same instrument. It also incorporates the experiences of different countries (France, Brazil, Turkey, Russia, Nigeria, and Vietnam), following the methods and recommendations of the World Bank and the International Monetary Fund regarding payment systems and the requirements for achieving direct payment to the final beneficiary. It is important to note that this research (on direct payment to the final beneficiary) is a priority issue of the country's Planning and Budget Organization and Treasury. After examining the requirements of the direct payment model, an initial version was designed based on models proposed by the World Bank, the International Monetary Fund, France and Brazil, as well as the authors' experience and understanding of the public sector in Iran. In the next step, semi-structured interviews were conducted with Iranian public sector specialists selected through purposive sampling. The findings were analyzed using thematic analysis. With the help of expert opinions, some of the initially extracted components were adjusted and refined. The results of this research offer a transparent and comprehensive model for government payments and executive bodies and are expected to play an effective role in improving the quality of the government's financial system.Literature ReviewThe conditions of contemporary societies—with increasing complexity, rapid technological developments, and evolving social needs— have compelled governments to reconsider their financial policies and methods. Among these revisions, the concept of direct payment to the final beneficiary has emerged as an important and innovative solution, influencing the management of government financial resources and improving the quality of financial policies. This concept, driven by the need to increase efficiency and transparency and to reduce resource wastage in various social sectors, has become a key concern for policymakers and researchers. It has been studied and implemented in several countries and international organizations over the past few decades. Reviewing the theoretical literature on direct payment to the final beneficiary not only deepens our understanding of this solution but also establishes the core theoretical foundations and scientific models in this field.MethodologyThe purpose of this research is to provide a comprehensive and appropriate model to achieve direct payment to final beneficiaries, based on surveys, evaluations, and the opinions of public sector experts during the 2022-2023 period. In this article, after examining the requirements of the direct payment model to the final beneficiary, the initial model was designed based on frameworks proposed by the World Bank, the International Monetary Fund, France and Brazil, as well as the authors' experience and knowledge of the public sector in Iran. In the next step, semi-structured interviews were conducted with Iranian public sector specialists, selected using purposive sampling. The interview findings were analyzed using thematic analysis. After summarizing the experts’ opinions, the final payment model was presented, points prone to improvement were identified, and suggestions related to various implementation requirements of the direct payment system to the final beneficiary were provided.ResultsThe results of this research provide a transparent and comprehensive model for government payments and executive bodies and are expected to play an effective role in improving the quality of the government's financial system.The model presented in this research, in addition to complying with relevant regulations and laws, should incorporate the fundamentals of information technology, communication infrastructure for the accurate management of financial information, and the necessary support from policymakers. The main goal of this research was to provide a comprehensive and dynamic model for the implementation of direct payment to the final beneficiary, developed based on reviews, evaluations, and participation of public sector experts.DiscussionThe use of the proposed payment model, which is inspired by the experiences and models developed by the World Bank, the International Monetary Fund, France and Brazil, reflects deliberate attention to applying successful practices at both global and national levels to optimize the design of this model. The model was refined following semi-structured interviews with Iranian public sector experts, through content analysis and interpretation of the results. As a result, this research can play an important role in improving the quality of the financial structure of the government and executive bodies, not only by presenting a final model for payments and identifying points for improvement but also by offering practical recommendations for various aspects of implementing the direct payment system to the final beneficiary. These findings serve not only as a transparent and comprehensive tool for government and executive agency operations but can also contribute effectively to enhancing the country's financial system.ConclusionBased on the findings, and in light of technological advancements and the evolving needs of society, the concept of direct payment to the final beneficiary is recognized and valued by legislators as a prominent and impactful strategy. This emphasis supports not only the facilitation of payments but also the broader process of utilization and the development of the necessary infrastructure for optimal implementation. In this research, efforts were made to implement direct payment to the final beneficiary across various government departments by reviewing, designing, and presenting a comprehensive and sustainable model.
