Social Network Analysis and Prioritization of Performance Audit Indicators in State Banks Based on Grounded Theory and the OPA Technique
Keywords:
social network analysis, OPA, database theory, banking industry, performance audit modelAbstract
The objective of this study is to develop a comprehensive performance audit model for state banks and to prioritize its key indicators using grounded theory, the OPA technique, and social network analysis. This research employed an exploratory mixed-methods design. In the qualitative phase, 20 semi-structured interviews were conducted with experts from banking, auditing, and academic sectors. Using Strauss and Corbin’s systematic grounded theory approach, 53 open codes and 15 categories were extracted to construct the performance audit model. In the quantitative phase, OPA-based questionnaires were administered to 7 selected experts to prioritize the indicators related to causal conditions, contextual factors, intervening conditions, strategies, and consequences. Additionally, a 156-item network matrix assessing relationships among 13 core performance audit indicators was analyzed through social network analysis using Pajek software to identify critical indicators. The OPA technique revealed that indicators such as “increased pressure on the public sector,” “deficiencies in financial audits,” “mandatory oversight by the Parliamentary Audit Commission,” “adequacy of effectiveness monitoring systems,” and “utilization of private-sector expertise” received the highest priority weights. Social network analysis identified three indicators with the highest out-degree and betweenness centrality scores: “adequacy and timeliness of banking services,” “evaluation of the economic aspects of selected methods or procured equipment,” and “assessment of the attainment of physical, financial, and human resources with economic efficiency considerations.” These indicators also demonstrated the strongest influence on organizational performance in expert evaluations. The findings demonstrate that the proposed model offers a robust conceptual and operational framework for improving performance auditing in state banks. Prioritizing the identified critical indicators can strengthen accountability, enhance managerial effectiveness, and promote more efficient resource allocation within the banking sector.
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Copyright (c) 2025 Zahra Momeni Landi (Author); Abdolreza Mohseni (Corresponding author); Esmaeil Kamalirad (Author)
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