أثر الحوكمة على النزاهة المالية والإدارية: الشفافية كمتغير وسيط بجهاز الرقابة المالية والإدارية بسلطنة عمان

Abstract

The current study aims to identify the effect of governance on financial and administrative corruption with transparency being the mediator variable in the financial and administrative control system in the Sultanate of Oman. The problem of the study lies in the inability of applying governance which causes the spread of financial and administrative corruption in public and government organizations in the Sultanate of Oman. The significance of the study lies in revealing the role of governance and the importance of applying it in Omani organizations, and revealing the importance of transparency in Omani government and private organizations. The study population consists of 600 staff from the financial and administrative control system, and the sample of the study comprises 242 individuals from the inspection committee that is affiliated with the financial and administrative control system. The study adopts a mix of quantitative and qualitative approaches for achieving the objectives. The study concluded several findings some of which include that governance has a direct statistical relationship with corruption in the financial and administrative control system in the Sultanate of Oman. Also, transparency has a statistical relationship with the relation between governance and financial and administrative corruption in the financial and administrative control system in the Sultanate of Oman. Moreover, the components and powers of the inspection committee should grant its staff indefinite powers. However, components that hinder such powers should also be described. Furthermore, the low standard of living is one of the key factors that lead to financial and administrative corruption which in turn causes the staff to resort to embezzling the public money of the state. Nonetheless, Omani organizations did not experience sufficient improvement and still deal with financial and administrative corruption very clearly. Governance has a direct statistical relationship with the transparency of the financial and administrative control system in the Sultanate of Oman. On the other hand, the quality of verification relies on the clarity of information that is being inspected by the inspection committee in the financial and administrative control system in the Sultanate of Oman. Also, the transparency of procedures must include all staff in the inspection committee as well as staff in public government and private organizations. Transparency has a direct statistical relationship with financial and administrative corruption in the financial and administrative control system in the Sultanate of Oman. Some of the major obstacles when combating financial and administrative corruption include some figures that hinder the issuance of any resolutions. One of the most remarkable forms of financial and administrative corruption is embezzlement and stealing the public money and the lack of career compliance.