Determination of operational performance measurement indicators and accounting system capabilities for operational accountability In the field of Technical and development , transportation and traffic activities in Tehran Municipality

The purpose of this study was to determine operational performance measurement indicators, assess the adequacy and capability of existing indicators, and evaluate the capabilities of the accounting system to fulfill the operational responsibility of Tehran Municipality. In order to achieve the research goals, 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 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 to establish that each of the indicators related to each component plays a role in evaluating the operational performance of Tehran Municipality. Additionally, the adequacy and capability of performance measurement indicators in were assessed in order to fulfill the responsibility of operational accountability by comparing the indicators with the consensus indicators in a specialized community. Finally, the accounting system capabilities of Tehran Municipality were evaluated to. The results of the study showed that out of 57 indicators derived, the Delphi group obtained 51 general consensus indicators, but only 29 indicators were sufficiently important by doing a confirmatory factor analysis. The results of the research showed that the indicators of operational performance evaluation in Tehran’s municipality are indicators. In addition, the accounting system used by Tehran Municipality is able to provide the necessary information for evaluating the operational performance of technical, development, transportation and traffic activities.