جایگاه نهادهای خیریه در الگوهای حکمرانی: واکاوی چالش‌های موجود در نظام حکمرانی ایران

توجه به نهادهای خیریه به‌واسطه گسترش روزافزون نقش آنها در اداره جامعه به شکل فزاینده‌ای رو به گسترش است؛ به همین دلیل، تنظیم روابط و تعیین جایگاه نهادهای خیریه در الگوی حکمرانی جامعه و پرداختن به چالش‌های موجود در این حوزه اهمیت زیادی دارد. پژوهش حاضر با انگیزه واکاوی چالش‌های موجود در نظام حکمرانی ایران طراحی و اجرا شد. ابتدا با بررسی ادبیات و مبانی نظری موجود در حوزه مدیریت دولتی، الگوهای حکمرانی و ویژگی‌های آنها احصاء و سپس با مرور مجموعه مطالعات و پژوهش‌های انجام‌شده در داخل کشور آن دسته از چالش‌هایی که به‌نوعی به نظام حکمرانی قابل انتساب هستند، شناسایی و در 9 حوزه دسته‌بندی شدند. سپس با طراحی پرسشنامه‌ای بر مبنای طیف لیکرت با بررسی نظرات 31 نفر از فعالین این حوزه، با استفاده از ماتریس اهمیت عملکرد، چالش‌های شناسایی‌شده ارزیابی و اولویت‌بندی شدند. نظرات فعالان نشان می‌دهد فقدان اطلاعات و آمار دقیق در حوزه خیریه‌ها، ضعف در شفافیت منابع و مصارف، پیچیدگی صدور و تمدید مجوز، مشخص‌نبودن مرجع نظارت و فرار مالیاتی، به‌ترتیب اولویت، مهم‌ترین چالش‌های موجود محسوب می‌شوند. بر مبنای تحلیل‌های انجام‌شده بخش عمده‌ای از این چالش‌ها ناشی از ویژگی‌های الگوی حکمرانی موجود در کشور بوده و برای برو‌ن‌رفت از این وضعیت پیشنهادهایی ارائه شده است.

charitable institutions position in governance models: analyzing the challenges in iran’s governance system

introductionpaying attention to charitable institutions is expanding more and more due to the ever-increasing expansion of their role in the administration of society (oliveira et al, 2021). charities, as one of the components of civil society, are non-commercial, non-profit, non-governmental, non-political, and voluntary institutions that play an important role in social, health, and economic issues. the most important areas of activity of these institutions in iran include providing financial aid, health and medical services, construction activities, education, consulting, employment and entrepreneurship, assistance in livelihood, marriage facilitation, housing provision, and so on, offered with various titles and structural formats such as charities, groups, and non-governmental organizations.the conceptualization of governance in the related literature is such that different meanings are inferred from it. on the one hand, this concept represents the emergence of the experimental way of adapting the government to its external environment, and on the other hand, it represents the theoretical expression of the coordination of social systems centered on the role of the government in this process (pierre, 2000). in the governance continuum, different patterns can be examined and different approaches and frameworks have been presented to classify these patterns. newman (2001) has used the competitive values ​​framework provided by quinn and rohrbaugh to classify governance patterns. the current research aims to answer the following questions:1. what are the conventional models of governance?2. what is the position of charitable institutions in each of the governance models?3. iran’s governance model is similar to which of the governance models?what are the most challenges in iran’s governance model in interaction with charity institutions? research methodologythis qualitative research was designed and implemented to systematically review the challenges of charitable institutions in the context of iran’s governance model, with the method of qualitative content analysis. in this research, by examining statistical reports, theses, articles, books, and research reports after screening and full evaluation, a total of 28 cases were identified for qualitative synthesis. according to the subject of the research, a total of 86 codes were extracted and classified into 25 categories and 9 major challenges. then, using the importance-performance analysis matrix (ipa), the identified factors were ranked based on the importance coefficient and weight of each characteristic. research findingsaccording to the purpose of the research, the most important challenges related to governance in the interaction of charities with other stakeholders and especially government institutions, 9 basic challenges including regulatory, communication, international relations, legal, bureaucratic, informational, functional, and cultural challenges were extracted. according to the ipa matrix, 11 components in the first area with very high importance - poor performance, 3 items in the second area with high importance - good performance, 5 items in the third area with low importance - poor performance, and finally 6 components in the fourth area, with low importance - optimal performance were identified, and in each area, the identified cases were ranked based on the importance coefficient.