Introduction
Organizational transparency in every country is closely related to the public administrative system and its effectiveness. The transformation in the public administration system is proportional to technological and scientific advances in fulfilling the needs of each country. Organizational transparency is considered vital in strengthening the capabilities of the public administrative system to improve the effectiveness of the government’s duties, the national economy, and the country’s growth and development in various fields [1]. Transparency is related to the persuader’s legitimate power in disclosing information about decisions, implementation and quality of implementation. Transparency is a tool to achieve goals, and above all, it is a way to create a political and economic position for people so that they can exercise and defend their rights using this position [3]. Transparency is related to the quality of information; they must be truthful, relevant, understandable, useful, and available. To achieve a sufficient level of transparency, organizations must strengthen the governance of information technology and knowledge management processes and also create an effective communication policy [5]. Medical universities in Iran have made fundamental changes in their accounting, budgeting and financial reporting systems since 2003 [6]. The government’s financial transparency in collecting revenue, resources, and spending is considered as one of the important prerequisites for applying appropriate financial policies. Financial transparency was one of the main criteria for the Iranian government in preparing the budget bill of 2022 [8] such that Iranian parliament members emphasized the need for transparency of the budget and spending of government resources.
Creating infrastructures to increase transparency is one of the most important mechanisms that increase the ability of medical universities in Iran. In this regard, the culture of institutionalizing transparency medical universities and paying attention to the behavioral and cultural characteristics of managers and employees are very important. The current research aims to develop a model for institutionalization of transparency culture in Lorestan University of Medical Sciences (LUMS) and assess the relationships between its components.

Methods
This is a descriptive mixed-method (qualitative/quantitative) study. The tool for collecting information in the qualitative phase was a checklist of transparency culture components designed based on the review of similar articles. This checklist was confirmed by a panel of experts including 10 faculty members and senior managers of LUMS. In the quantitative phase, after confirming the components, the effect of the identified components was examined and a questionnaire was designed. The content validity of the questionnaire was assessed by a panel of experts. Considering that the content validity ratio was greater than 0.69 and the content validity index was greater than 0.83, the content validity of the questionnaire was confirmed. The questionnaire was completed by 15 senior managers of LUMS. The interpretive structural modelling method was used to analyze and rank the components.

Results
For the open and axial coding methods were used. More than 1580 open codes were extracted. The results of the analysis of the conducted interviews showed that many experimental factors influence the institutionalization of the culture of transparency in the LUMS. Eighteen factors were identified as the main factors of the study model, which were organizational agility, change management, the rule of law, trust and confidence, clear accountability, cultural infrastructure, knowledge management, effectiveness and efficiency of processes, regulatory quality, participatory management, justice orientation, cognitive skills, adaptation and tolerance, reduced administrative corruption, improved community satisfaction, transformation and improvement of the administrative system, meritocracy, and employee satisfaction. Among these factors, the reduced administrative corruption and employee satisfaction had the greatest effect on institutionalizing the culture of transparency in the LUMS.

Conclusion
For institutionalizing the culture of transparency in the LUMS, it is important to pay more attention to reducing administrative corruption and increasing employee satisfaction. Compilation and implementation of a program to increase transparency in medical universities, organizational support for the pioneers of transparency, measurement and evaluation of important issues from the point of view of patients/people, considering the necessary measures to protect information, and monitoring the transparency of the health system are recommended for policy makers in Iran.

Ethical Considerations

Compliance with ethical guidelines
All ethical principles are considered in this article. The participants were informed about the objects and methods of the research and the steps of its implementation. They were also assured of the confidentiality of their information and could leave the study at any time and the results of the research would be available to them if necessary.

Funding
This study is taken from PhD dissertation of Mohsen Amirinia, approved by Department of Management, Faculty of Management and Economics, Lorestan University.

Authors' contributions
Conceptualization and study design: Reza Sepahvand; Supervision: Mohammad Hakkak and  Reza Sepahvand; Data collection, analysis and interpretation: Mohsen Amirinia and Seyed Najmoddin Mousavi; Statistical analysis: Mohsen Amirinia; Initial draft preparation: Mohsen Amirinia; Critical revision: Reza Sepahvand, Mohammad Hakkak and Seyed Najmoddin Mousav.

Conflicts of interest
The authors declared no conflict of interest.




References