Ranking Key Factors Affecting the Improvement of Transparency and Accountability of e-Government in Municipality (Case Study: Tehran Municipality)

E-government has been gaining attention for more than a decade. This study was conducted with the aim of ranking the key factors affecting the improvement of transparency and accountability of e-government in the municipalities of the 22 districts of Tehran Municipality using a descriptive-analytical methodology. The statistical population of this study was 25 senior managers of Tehran municipalities who were randomly selected. The data collection tool is a questionnaire and the data analysis method is based on the Analytic Hierarchy Process (AHP). The results showed that the index of “Strategic factors C5”, with a weight of 0.387, is more important in relation to the ranking of key factors affecting the increase of transparency and e-government accountability in the municipalities of 22 districts of Tehran, and the indicators of “organizational factors C1”, “Structural factors C2”, “Cultural factors C4”, and “Technological factors C3” are in the second to fifth ranks with weights of 0.230, 0.156, 0.125 and 0.101, respectively. Also, in the study related to the final ranking of sub-indicators, it was found that the sub-indicators of “government support” and “mechanisms of internet using laws” from the main index group “strategic factors”, and “reduction of bureaucratic structures” from the the main indicator group of "organizational factors" with the weights of 0.1192, 0.1424 and 0.0846 were ranked first to third, respectively.