Department of Accounting, Rasam Higher Education Institute, Karaj, Iran
Abstract
The objective of this research is to conduct a detailed investigation into the key role of management accounting systems and performance evaluation in the process of structural transformation and changes within the public sector, with a specific focus on municipalities in Tehran Province. Given the nature of the subject and the urgent need for public organizations to improve efficiency, this study is categorized as 'applied' research, employing a quantitative 'descriptive-survey' approach. A standardized questionnaire was utilized as the research instrument, the validity and reliability of which were confirmed prior to final distribution. Fieldwork and questionnaire distribution among the employees and managers of Tehran Province municipalities were carried out during the year 1404 (2025/2026). Considering the extent of the statistical population, a sample size of 384 individuals was selected based on Cochran's formula using a random sampling method to ensure high generalizability of the results. Data analysis was performed at two levels: descriptive and inferential. In the descriptive statistics section, SPSS software was used to examine demographic characteristics and central indices. In the inferential statistics section, Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach was employed via Smart PLS 4 software to test research hypotheses and assess the structural model fit. The research findings confirmed all formulated hypotheses. The path analysis results indicated that administrative reforms significantly and positively impact the enhancement of organizational performance, both directly and through the mediating role of the 'management accounting and performance evaluation system.' Furthermore, a novel finding of this research is the confirmation of the moderating role of 'organizational learning culture'; this implies that the presence of a learning-oriented culture within an organization can strengthen the relationship between performance management and ultimate organizational performance, increasingly improving its effectiveness.
Laklari, M. & Salimi, P. (2026). The Impact of Performance Management and Evaluation Systems in Creating Change in Public Sector Organizations. (e247876). Public Sector Accounting and Budgeting, 7(2), e247876
MLA
Laklari, M., & Salimi, P. "The Impact of Performance Management and Evaluation Systems in Creating Change in Public Sector Organizations" .e247876 , Public Sector Accounting and Budgeting, 7, 2, 2026, e247876.
HARVARD
Laklari M., Salimi P. (2026). 'The Impact of Performance Management and Evaluation Systems in Creating Change in Public Sector Organizations', Public Sector Accounting and Budgeting, 7(2), e247876.
CHICAGO
M. Laklari & P. Salimi, "The Impact of Performance Management and Evaluation Systems in Creating Change in Public Sector Organizations," Public Sector Accounting and Budgeting, 7 2 (2026): e247876,
VANCOUVER
Laklari M., Salimi P. The Impact of Performance Management and Evaluation Systems in Creating Change in Public Sector Organizations. PSAB. 2026;7(2):e247876 (In Persian).
