A New Approach to the Financial and Managerial Angles of Privatization Challenges in Iran Using Foundation Data Theory (Grounded Theory)

Privatization is an issue that is the concern of many officials and researchers due to its importance and lack of proper implementation in the country, and a study of its various dimensions, including financial and managerial components, can clarify other aspects of it. The purpose of this study is to model the role of financial and managerial categories in a data-driven (data-based) method - an inductive and exploratory research method - in privatization. This research was conducted by in-depth study of existing sources and articles in the field of privatization and conducting interviews with experts. The results show that the role of macro-level management factors and financial components in privatization is very fundamental. According to the research, the main financial and managerial factors affecting the implementation of privatization are: 1. Management components including the weakness of government structure, environmental factors affecting, sabotage and corruption in the implementation and performance and characteristics of individuals and 2. Components ‌ Financial and accounting issues including internal and external issues of state-owned companies, problems in calculations and estimates, incentives and existing regulations and standards. Bed conditions, intervention conditions, guidelines and consequences were presented as an integrated model and finally the obtained model was approved using Delphi method.