Abstract
Purpose: This study, using a meta-synthesis approach, aims to identify, analyze, and rank the dimensions, components, and indicators affecting sustainable income in the Social Security Organization.
Method: The research follows a mixed-method approach, combining thematic analysis and meta-synthesis. To determine the weight of each sustainable income indicator within the Social Security Organization, the fuzzy Delphi method was used. The time frame of the study spans the years 2023 and 2024 (1402–1403 in the Iranian calendar). The qualitative research population includes experienced experts in the field of social sciences, senior operational revenue managers of the Social Security Organization, and auditors from the Social Security Audit Institute. The quantitative phase consists of a combination of these participants and other managers, auditors, and Ph.D. students in social sciences and accounting.
Finding: Sustainable income in the Social Security Organization comprises five criteria Managerial Factors, including personal characteristics (2indicators), technical and professional aspects (2 indicators), and structural aspects (4indicators); Economic Factors economic agent (4 indicators);Legal and Regulatory Factors effective supervision (2indicators), laws and regulations (1 indicator).
Conclusion: Environmental Factors, social aspects (4indicators), Cultural and Political Factors, education and human resources (1indicator), and political governance (2 indicators). Additionally, the fuzzy analysis of the indicators showed that "creative thinking in service innovation in the public sector and managing the organization with a private sector approach" ranked first across component, criterion, and overall levels with a weight of 0.203.,"Mental distractions leading to behavioral biases among employees" ranked second with a weight of 0.186.
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