Ali Shourmij - Corresponding Author),Ph.D Student at Economics and Management Department, University of Tajikistan, Tajikista
Bahram Kazempour - Ph.D Student of economics (E-commerce management), junior expert in ICT,IRAN Airports Company
Mojgan Elyassi - Master of science in MBA, junior expert in aeronautical telecommunication, Mehrabad International Airport

Many researchers attempt to study the subject of factors affecting transparency. This paper presents different definitions of transparency, clarity of the presentation models based on various factors, and overview of previously done studies, focused on the theme of transparency and clarity in the presentation of financial and economic data. Also we evaluated and represented existing works, proposed solutions, methodologies and future areas of research. The main objective of this study is to identify gaps in existing research, finding out probable overlaps and finally presenting recommendations for further research in related untouched areas. Previous studies have focused on transparency at macro or country level. However the need for new models for measuring organizational transparency at micro level will be felt. We compare the models presented at both macro and micro levels, and determine that models of the two approaches are completely different and independent

Transparency, Financial transparency, Micro and macro level transparency