Journal of Resource Management and Decision Engineering 4 Serial Number 10 2025 02 24 Qualitative Thematic Analysis of Key Dimensions in the Development of a Supervision-Oriented Culture: A Study in Iranian Governmental Organizations Qualitative Thematic Analysis of Key Dimensions in the Development of a Supervision-Oriented Culture: A Study in Iranian Governmental Organizations 1 9 10.61838/kman.jrmde.4.1.3 EN Journal Article 2024 12 01 <p>This study aimed to develop a qualitative model of a supervision-oriented culture with an emphasis on transparency, accountability, and responsibility within Iranian governmental organizations. The research employed a qualitative methodology based on thematic analysis. The statistical population included experts familiar with the subject matter, including senior and middle-level government managers, public administration and human resource management specialists, academic researchers in public administration and organizational behavior, and policymakers in the field of civil service laws. Participants were selected using purposive and snowball sampling methods. Inclusion criteria required a minimum of 10 years of managerial experience or at least 5 years of relevant research background, along with deep familiarity with the bureaucratic and cultural challenges in Iranian public sector organizations. A total of 20 semi-structured interviews were conducted, with an average duration of 65 minutes, continuing until theoretical saturation was achieved. Data were recorded and documented with written consent from the participants. Data analysis was performed using MAXQDA 2020 software through three stages: open coding, axial coding, and selective coding. In the initial stage, 274 semantic units were extracted, reduced to 54 initial codes, then categorized into 9 sub-themes, and finally synthesized into 4 main themes: structural and organizational (transparency and accountability, internal control systems), cultural and behavioral (criticism acceptance, professional ethics, organizational learning), legal and institutional (legal framework, oversight institutions), and operational (information systems, citizen participation). The validity of the findings was assessed using credibility, transferability, confirmability, and dependability criteria, with an average coding reliability reported at 84.78%. By identifying the key dimensions of a supervision-oriented culture and elucidating its barriers and facilitators in the Iranian context, this study proposes a localized framework for enhancing transparency, reducing corruption, and building public trust. The proposed model may serve as a tool for policymaking, improving the management of public resources, and strengthening good governance in Iranian governmental organizations.</p> https://journalrmde.com/index.php/jrmde/article/download/86/82