An Internal Control System Model for Organizations in Special Economic Zones
Keywords:
Pars Energy, Pars Special Economic Zone, internal control system, strategies, consequences, intervening conditions, contextual factors, causal conditions, core category, Selected categoryAbstract
This study aimed to identify and prioritize selective and core categories related to causal conditions, contextual and intervening factors, strategies, and consequences, and to develop a comprehensive internal control system model for the Pars Special Economic Energy Zone Organization. The research employed a mixed-methods design. In the qualitative phase, semi-structured interviews were conducted with 28 experts, including university professors, managers of the Special Economic Zone, and executives from oil companies. Using grounded theory analysis, 230 open codes, 42 axial codes, and 19 selective codes were extracted. In the quantitative phase, three questionnaires with 230 Likert-scale items were used to validate the identified components. Exploratory and confirmatory factor analyses with KMO and Bartlett’s tests confirmed sampling adequacy and model fit. Results indicated that among causal conditions, “automation of processes through software systems” ranked first; among contextual factors, “meritocracy” was the most significant; among intervening conditions, “behavioral integrity” was prioritized; within strategies, “managerial supervisory role” was ranked highest; and among consequences, “asset management” was the leading outcome. Factor analysis revealed that the identified components across five dimensions explained more than 50% of the total variance, indicating strong validity and reliability of the final model. The proposed model serves as a strategic framework for designing, evaluating, and improving internal control systems in special economic zones, particularly in the energy sector. Its implementation enhances organizational learning, operational efficiency, regulatory compliance, and corporate governance.
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Copyright (c) 2025 Abdolmajid Hayati (Author); Faegh Ahmadi (Corresponding author); Mohammad Hossein Ranjbar, Bizhan Abedini (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
