Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Optimization of Financial Processes in Tehran Municipality

Document Type : Original Article

Authors
Mahdi Piri Sagharloo 1
Arash Tahriri 2
1 Ph.D in Accounting, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 Assistant Prof., Department of Accounting, University of Tehran, Tehran, Iran
10.22034/psab.2026.241992
Abstract
The primary objective of this study is to investigate the optimization of financial processes and the critical components influencing them, utilizing the professional perspectives of Tehran Municipality comptrollers. This investigation aims to identify pertinent issues, challenges, and thematic priorities to facilitate the development and sustainability of financial pathways. Methodologically, the study adopts an exploratory qualitative content analysis approach. Data collection was conducted through extensive in-depth interviews with Tehran Municipality comptrollers during the 2023–2024 period. The findings demonstrate that optimizing financial processes in Tehran Municipality is contingent upon several key factors: utilizing technology and information, training employees in financial procedures, monitoring process implementation, adopting continuous improvement approaches, addressing non-compliance caused by untimely program notifications, establishing a unified approach, standardizing common unit processes, developing system-oriented workflows, and reforming financial processes. Notably, the ‘unified approach’ emerged as the most influential component in optimizing the municipality’s financial operations. Ultimately, the coordinated implementation of these identified components and requirements can significantly enhance financial performance, strengthen public trust, improve organizational accountability, and provide a robust framework for the optimal utilization of municipal financial resources.
Keywords
Optimization
Tehran Municipality
Financial processes
Comptroller
Subjects
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Public Sector Accounting and Budgeting
Volume 7, Issue 1 - Serial Number 23
February 2026
Pages 63-103

  • Receive Date 05 January 2026
  • Revise Date 16 February 2026
  • Accept Date 24 February 2026