Consumers often avoid online shopping and e-commerce websites due to the lack of TRANSPARENCY of information on the websites. In this research, it seeks to investigate the effects of electronic commerce TRANSPARENCY and mechanization on the accounting systems of Tehran Stock Exchange member companies that do business online. The research method is based on the mixed method. Data (accountants & financial experts) have been collected by implementing the foundational data theory method and conducting 18 in-depth interviews using the protocol and based on the multiple purposeful sampling method (intensity and snowball). Also, categories and themes were determined by using open coding, axial coding and selective coding using ATLAS.ti software. In a quantitative study, 298 people were randomly selected using a standard questionnaire. Data analysis was done using Lisrel software. The obtained results show that 1) TRANSPARENCY of products, TRANSPARENCY of buyers and TRANSPARENCY of transfers have a significant effect on the TRANSPARENCY of financial information; 2) the perception of information TRANSPARENCY has a significant effect on the intention to buy online and increase consumers; 3) Perceptual risk also has a significant effect on repurchase and perception of TRANSPARENCY on information TRANSPARENCY.

Many experts believe that TRANSPARENCY, greater access to information, and better flow of information help increase the accountability of governments and state officials and eventually help stem corruption and improve governance, which leads to an establishment's sustainability. In recent years, things such as unjustifiably high salaries and benefits, unjustifiable provision of properties and extra benefits at municipalities, the manner in which government-subsidized foreign currency is provided to importers of goods, etc are an indication of not-so-transparent processes, which are the result of lack of transparent information and flawed performance of supervisory organizations. This article discusses the important role of free access to information in improving the efficiency of governance and demonstrates that access to information in Iran is not as it should be and that supervisory organizations face a conflict and multiplicity of responsibilities. It also puts forward some proposals that could help improve information dissemination and supervisory structures in the country.

Objectives: This study aimed to build a scale of TRANSPARENCY, partnership, validity and reliability and factor structure it.Methods: The research method was descriptive in nature. The sample consisted of 345 patients (170 males and 175 females) in Tehran who were selected using stratified sampling. TRANSPARENCY scale was used for the marital relationship. The internal validity of the method for determining the correlation of each question with a total score category was used. The exploratory factor analysis was conducted on 116 items of scale. Finally, the procedures for internal consistency (Cronbach's alpha and test-retest) and validity were used.Results: The primary factor analysis, 10 factors with eigenvalues greater than 1 were next and factor analysis were limited to ten. Based on the content of the article, the ten factors were "emotions", "finance income", "employment issues", "relationships outside the home", "boundary", "family home", "marriage", "leisure", "relationship with family and friends" and "children". The scale had good internal consistency (Cronbach's alpha and test-retest reliability within ten days of 0.87, 0.86).Conclusion: The results showed that the scale transparent relationship of the structure is satisfactorily reliable and valid in the Iranian society. It can be said that the self-report scale tool is useful for research purposes. This tool can help determine the TRANSPARENCY of the relationships, the possibility of secrecy or predict the likelihood of marital infidelity.

From Islamic point of view, economic corruption is a deviation from religious rules in all economic fields, and the concept of "forbidden businesses" is a precise and deep equivalent for the concept of economic corruption in the Islamic-Shiite tradition. Government transactions are one of the major methods of budget spending and are therefore one of the legal tools to commit economic corruption. The importance and necessity of government procurement and its fundamental and positive role in the trade of goods and services has led governments to take steps to regulate government procurement in response to this concern in their plans. Considering the principles of jurisprudence, the fundamental and principal strategies in fighting and avoiding collusion have been considered in achieving TRANSPARENCY, and it can provide an effective and practical solution to be taken into account in domestic laws and regulations. The result of the research showed that our country's laws on government transactions do not fit well with those of the world, and, despite the current state of affairs, TRANSPARENCY and non-discrimination should be taken into account in existing laws; the current domestic laws on combating corruption in government transactions are not up-to-date and efficient and have shortcomings that make corruption possible.