بهینه‌سازی فرآیندهای مالی در شهرداری تهران

پیری سقرلو, مهدی; تحریری, آرش

doi:10.22034/psab.2026.241992

بهینه‌سازی فرآیندهای مالی در شهرداری تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

مهدی پیری سقرلو ¹

آرش تحریری ²

¹ دکتری حسابداری، گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران

² استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری دانشگاه تهران، تهران، ایران

10.22034/psab.2026.241992

چکیده

هدف اصلی این مطالعه، بررسی بهینه‌سازی فرایندهای مالی و مؤلفه‌های حیاتی مؤثر بر آن‌ها با بهره‌گیری از دیدگاه‌های حرفه‌ای ذی‌حسابان شهرداری تهران است. این پژوهش با هدف شناسایی مسائل مرتبط، چالش‌ها و اولویت‌های موضوعی جهت تسهیل توسعه و پایداری مسیرهای مالی انجام شده است. از نظر روش‌شناسی، مطالعه حاضر از رویکرد تحلیل محتوای کیفی اکتشافی بهره می‌برد. گردآوری داده‌ها از طریق مصاحبه‌های عمیق و گسترده با ذی‌حسابان شهرداری تهران در بازه زمانی 1403-1402 انجام شد. یافته‌ها نشان می‌دهد که بهینه‌سازی فرایندهای مالی در شهرداری تهران مشروط به چندین عامل کلیدی است: بهره‌گیری از فناوری و اطلاعات، آموزش کارکنان در رویه‌های مالی، نظارت بر اجرای فرایند، اتخاذ رویکردهای بهبود مستمر، رسیدگی به عدم رعایت قوانین ناشی از ابلاغ دیرهنگام برنامه‌ها، استقرار وحدت رویه، استانداردسازی فرایندهای مشترک واحدها، توسعه جریان‌های کاری سیستم‌محور و اصلاح فرایندهای مالی. به طور قابل توجهی، مؤلفه وحدت‌رویه به عنوان تأثیرگذارترین مؤلفه در بهینه‌سازی عملیات مالی شهرداری شناسایی شد. در نهایت، اجرای هماهنگ این مؤلفه‌ها و الزامات شناسایی‌شده می‌تواند به طور قابل‌توجهی عملکرد مالی را تقویت، اعتماد عمومی را مستحکم، پاسخگویی سازمانی را بهبود و چارچوبی استوار برای بهره‌برداری بهینه از منابع مالی شهرداری فراهم کند.

کلیدواژه‌ها

بهینه سازی

شهرداری تهران

فرآیندهای مالی

ذیحسابان

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