Introduction
The world abounds with policies that remain unimplemented, largely because effective implementation hinges on the capability and commitment of managers to execute plans. Even the most logical, accurate, and modern policy can fall short if managers fail to implement it effectively, leading to incomplete results or outright failure. In essence, implementation acts as a bridge between an idea and a program, aiming to achieve the intended societal impact (Berman & McLaughlin, 1976). Thus, ensuring compatibility and a strong interrelationship between different stages of policymaking is essential. The challenge of policy implementation is particularly acute in third-world countries, where interest groups often obstruct the enforcement of burdensome laws (Smith, 1973). In response, some policy leaders have begun advocating for more democratic implementation approaches that involve micro-level actors throughout the stages of policy implementation (DeLeon, 1997; Dryzik, 2000).
The significance of policy implementation lies in the fact that the outcomes and consequences of a policy result from its enactment, and inadequate implementation can undermine all hopes of achieving the expected benefits of the formulated policy (Danaei Fard et al, 2009).
This study aimed to analyze the challenges and obstacles, as well as the influential factors, in the effective implementation of policies at the local level within the context of the COVID-19 crisis. Taking into account the purpose of the research, which is to identify the difficulties faced by the executive bodies of Kurdistan Province (Governorship, Health Network, Education, Bank, Traffic Police) in implementing COVID-19-related policies, the main research question is, “What challenges have the administrative bodies of Kurdistan province encountered in implementing the COVID-19 policies, and what opportunities have they had to enhance their implementation?”

Methods 
The current study utilized a qualitative single-case research design, which, while being one of the most common, is also among the most challenging methods in qualitative research (Reddy, 2015). The topic investigated in this research pertains to policy-making research and understanding why policies are not effectively implemented. Therefore, the strategy adopted was a single-case study approach, during which semi-structured interviews served as the primary method of data collection. 
The study sites for this case study were the public organizations of Kurdistan Province, which include the Governorship, Health Network, Education Sector, Bank, And Traffic Police. These organizations were chosen to analyze the barriers to effective policy implementation, as determined through interviews conducted by researchers with individuals involved in the policy implementation process during the crisis. 
In this research, purposeful sampling was employed (Etikan, 2016) to select interviewees and ensure that their responses were relevant to the research topic. Interviews were conducted with 32 members from various positions within the mentioned organizations, all of whom were involved in the implementation process. To validate the research, four criteria—credibility, transferability, dependability, and confirmability (Lincoln and Guba, 1986)—were considered.
To strengthen the credibility of the research, an interview guide was developed and used across different organizations. To enhance the dependability of the research findings, the coding stages outlined by Braun and Clark (2006) were meticulously followed, and the coding process was conducted in an iterative and interactive manner among the researchers.

Results
This research seeks to answer two fundamental questions: “What obstacles and problems did the administrative apparatus of Kurdistan Province face in implementing the COVID-19 policies?” And “How have the administrative bodies of Kurdistan Province attempted to overcome these problems and implementation obstacles to achieve effective implementation?” The results of the thematic analysis of the collected data, based on the 14 elements of the research conceptual model, are presented to address these questions.
According to the conceptual model of the research, some of the 14 factors are categorized under institutional factors, and others under behavioral factors. Initially, the institutional factors are discussed, including the “stability and clarity of goals,” which is identified as a crucial theme in the effective implementation of policies.
“Consistency with socio-economic conditions” is another vital factor that underscores the importance of considering local conditions during the formulation and implementation of policies. Additionally, “legal requirements and compliance of executive authorities and target groups” emerged as a significant theme, especially during the critical situation of COVID-19, where it was observed that legal mandates led executive authorities to depend more heavily on directive tools for action.
The remaining themes fall under the behavioral category, where the first theme is “policy resources,” noted as a key factor in the effective implementation of policies.
The “commitment and skill of executive authorities” is another crucial factor within this category. It was observed that in critical situations, authorities sometimes communicated policies merely as a duty, without a genuine commitment to their implementation or any plan to monitor their execution.
“Inter-organizational communication and executive activities” represent another significant behavioral factor. The findings indicate that during the crisis, there was a lack of interaction between people and organizations in carrying out tasks, which was one of the main reasons for the failure of some COVID-19 policies at the provincial level.
“Support of interest groups and governance” is another effective theme in implementation. For example, during the COVID-19 crisis in Kurdistan province, the government was unable to provide extensive financial support to the public, which hindered the effective implementation of COVID-19 policies. 
“Information and transparency” are additional important behavioral themes. The research findings revealed that during the critical situation of COVID-19, information was not provided transparently at the provincial level, which rendered the implementation of policies ineffective.
“Participation of stakeholders” is the last significant behavioral theme identified. During the crisis in Kurdistan Province, the interviewees cited the non-cooperation of people and citizens as one of the main obstacles to implementing COVID-19 policies.

Conclusion 
The findings of this research carry significant implications for policymakers and those responsible for policy implementation, particularly in crisis management. The results underscore the necessity of social participation at both organizational and citizen levels for successful crisis management. Therefore, policymakers and government executives should leverage the capacity for public participation in the formulation and implementation of crisis policies. These policies, often crafted under time constraints, can benefit from the collective cooperation and empathy of all stakeholders involved in the implementation process to mitigate potential weaknesses. Another key insight from this research is the critical role of social media during the formulation and implementation of crisis policies. During crises, the usual challenges of information sharing between central and local governments are exacerbated by the vast amount of information, time pressures, and conflicting data. Local authorities often hesitate to report negative information that might reveal their incapacity to manage crises, fearing such disclosures could jeopardize their chances for advancement. This reluctance distorts the flow of communication between central and local levels, disrupts learning and policy feedback, and ultimately leads to ineffective implementation.

Ethical Considerations

Compliance with ethical guidelines
There were no ethical considerations to be considered in this research.

Funding
This paper is extracted from the master's thesis of Elham Ahmadi, approved by Department of Public Administration, Faculty of Management and Economics, Tarbiat Modares University.

Authors' contributions
All authors equally contributed to preparing all parts of the research.

Conflicts of interest
The authors declared no conflict of interest.