DETERMINATION OF FINANCIAL PERFORMANCE MEASUREMENT INDICATORS AND ACCOUNTING SYSTEM CAPABILITIES FOR FINANCIAL ACCOUNTABILITY IN TEHRAN MUNICIPALITY

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BABAJANI JAFAR; MOHARRAMI MOZHGAN

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:14 | Issue:55 Page(s): 1-30

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Title

DETERMINATION OF FINANCIAL PERFORMANCE MEASUREMENT INDICATORS AND ACCOUNTING SYSTEM CAPABILITIES FOR FINANCIAL ACCOUNTABILITY IN TEHRAN MUNICIPALITY

Author(s)

BABAJANI JAFAR | MOHARRAMI MOZHGAN | Issue Writer Certificate

Keywords

PERFORMANCE EVALUATIONQ2

FINANCIAL PERFORMANCE MEASUREMENT INDICATORSQ1

ACCOUNTING SYSTEMQ1

FINANCIAL ACCOUNTABILITY RESPONSIBILITYQ3

Abstract

The purpose of this study was to determine FINANCIAL PERFORMANCE MEASUREMENT INDICATORS, assess the adequacy and capability of existing indicators, and evaluate the capabilities of the ACCOUNTING SYSTEM to fulfill the financial responsibility of Tehran Municipality. In order to, theoretical fundamentals and the literature related to the assessment of the performance of municipalities in developed countries and relevant laws and regulations were first studied; then the indicators for this type of evaluation were determined and agreed through the use of the Fuzzy Delphi methodology and expert opinion polls. Subsequently, the "confirmatory factor analysis" test was used to determine the factor load of each component’s indicators. Additionally, the adequacy and capability of performance measurement indicators in Tehran Municipality were assessed in order to fulfill the responsibility of financial accountability by comparing the indicators of PERFORMANCE EVALUATION with the consensus indicators in a specialized community. Finally, the ACCOUNTING SYSTEM capabilities of Tehran Municipality were evaluated to provide the information needed. The results of the study showed that out of 50 indicators of financial PERFORMANCE EVALUATION derived from theoretical fundamentals and researches, the Delphi group obtained 41 general consensus indicators, but only 26 indicators were sufficiently important by doing a confirmatory factor analysis. On the other hand, the results of the research showed that the indicators of financial PERFORMANCE EVALUATION in Tehran's municipality are identical to half of the consensus indicators. However, the Municipality's ACCOUNTING SYSTEM provides a considerable part of the actual necessary information of the entity' s financial performance measurement system.

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APA: Copy

BABAJANI, JAFAR, & MOHARRAMI, MOZHGAN. (2017). DETERMINATION OF FINANCIAL PERFORMANCE MEASUREMENT INDICATORS AND ACCOUNTING SYSTEM CAPABILITIES FOR FINANCIAL ACCOUNTABILITY IN TEHRAN MUNICIPALITY. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(55 ), 1-30. SID. https://sid.ir/paper/242230/en

Vancouver: Copy

BABAJANI JAFAR, MOHARRAMI MOZHGAN. DETERMINATION OF FINANCIAL PERFORMANCE MEASUREMENT INDICATORS AND ACCOUNTING SYSTEM CAPABILITIES FOR FINANCIAL ACCOUNTABILITY IN TEHRAN MUNICIPALITY. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;14(55 ):1-30. Available from: https://sid.ir/paper/242230/en

IEEE: Copy

JAFAR BABAJANI, and MOZHGAN MOHARRAMI, “DETERMINATION OF FINANCIAL PERFORMANCE MEASUREMENT INDICATORS AND ACCOUNTING SYSTEM CAPABILITIES FOR FINANCIAL ACCOUNTABILITY IN TEHRAN MUNICIPALITY,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 55 , pp. 1–30, 2017, [Online]. Available: https://sid.ir/paper/242230/en

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