Abstract
Transparent and fair compensation standards for managers are crucial across various sectors, with particular attention needed in the public and non-profit realms, notably within healthcare settings. Despite the extensive focus on equitable compensation in the private sector, the public and non-profit sectors have not received commensurate attention in this regard. Using Arkesy and O'Malley's framework, a scoping review conducted in June 2024 aimed to identify compensation criteria and sustainable financing solutions for these sectors. Required data were gathered from international databases such as PubMed, Web of Science, and Scopus, as well as Iranian databases including MagIran, IranMedex, and SID. Thirty-four relevant studies were included out of 8329 initially screened Most of the studies (25 studies) were conducted in the United States. Through content analysis, these studies revealed 107 subcriteria, amalgamating into 22 main criteria, further categorized into seven thematic groups. Despite the variety of the identified criteria, only one sustainable financing solution was identified, which was the compensation of managers in not-for-profit organizations under the 990 Form of the Internal Revenue Service (IRS) through Act 330 of the Public Health Act. The prioritization of economic and accounting criteria in the identified studies reflects trends observed in the for-profit sector. However, it is imperative not to overlook the significance of social criteria, given the public sector's inherent social responsibilities. Policymakers and researchers are urged to ensure stable resource allocation to mitigate potential financial crises.