نشریه اقتصاد و برنامه ریزی شهری
سال پنجم شماره 18 (تابستان 1392)

Organizational culture refers to a set of common patterns and rather enduringvalues and beliefs in an organization. Therefore, it is claimed that any type of study,changes, and fundamental reforms in an organization are possible just throughbecoming cognizant of all dimensions of the culture of the very organization.With regard to the importance attached to financial issues in increasing the levelof social welfare, today’s managers are mostly after acquiring techniques andnew teachings in the field of business and financial resources. To this end, gettinghelp from innovative personnel and utilizing modern systems seems necessary.Nowadays, the advancement in IT and the cities inclination to turning intoelectronic cities have caused municipalities to move towards creating efficientinfrastructure for IT, like database systems, in a way that, over different times,urban managers, operating different database systems, make efforts to acquireproper knowledge about the current process in their own systems. Businessintelligence, as a system for planning in organizational culture, facilitatingdecision-making process, a factor which investigates, in all layers of management,issues related to cost reduction, income increase, and satisfaction level, is to beknown as operational solution. The current article, which is descriptive, methodwise,and applied, purpose-wise, firstly, explicates the concept of businessintelligence, and then draws on its design and implementation. Besides, the effectof business intelligence on financial management, business intelligence, andfinancial management in municipalities, especially in the municipality of Tehran,are expounded. The results indicate that the system of business intelligence, basedon its capabilities, can have effective and practical outcomes for the managementof financial resources in municipalities.

Organizational culture, as the soul of an organization, refers to a collection ofvalues which can promote or demote the organization. What counts importantis the role and effect organizational culture has on operational budgeting formunicipalities. Budget, as the dynamo of an organization, requires a realisticview and efficient allocation. Operational budgeting is defined as codifyingbudget upon budget function. Clarity, high efficiency, and productivity are themain purposes of operational budgeting. In budgeting process, a collection ofchoices needs to be made and such a choice is not a mere technical measure butpolicy-making is its main axis. Undoubtedly, codifying budget in municipalities,in form of an operational budgeting, aims at one target, i.e. city development andcitizens’ welfare, such an issue is well observed in the features of Jihadi culture.The current article, utilizing analytic-descriptive method, investigates into theeffect of organizational culture as one of the necessities for operationalizing theallocated budget. The required data were collected through library research. Tothis end, firstly, the theoretical principles were probed and then the challenges foroperational budgeting and the effect of culture in their elimination were offered.The results show that the organizational culture is a part of the budgeting cycle ofaccounting and management system in an organization. Organizational culture,in addition to having a direct effect on management and its function, has a mutualrelation with budgeting and accounting system.

An investigation into the history of the establishment of companies and largeorganizations, during the last decades, indicate that those institutions withtraditional structure do not have the required flexibility for keeping abreast of thechanges resulting from the globalization of economy and the related complexitiesand due to lack of correspondence with the social and global changes, they do notenjoy the needed efficiency to enter economic competitions. During the 80’s and90’s, the organizations involved in the economic affairs, in their dealing with thefast-paced social, economic, cultural, and political changes, came to the conclusionthat, for confronting such problems, they need to equip themselves with differentinstruments as the continuation of the operation of each organization in economicaffairs depends on the familiarity of the organizations with and their use of suchinstruments. Besides, the speed of learning should surpass that of environmentalchanges. Establishing a learning organization and institutionalizing the learningprocess in organizations are among the most important instruments. Further, thesystem of suggestions, in response to the needs of the today’s careers, has beenintroduced in the arena of global competitions and is an important instrumentfor innovative organizations and reinforces the plans of organizations supportinginnovation. The system of suggestions is one of the learning instruments in learningorganizations. The current article proves that the staff can attain continuous andtargeted learning via utilizing learning organization approach in the system ofsuggestions.

As the result of social interactions, social capital has its origin in the society,functions as the basis for social control, and is very probable to be createdby each and every individual. Such capital has effects on social texture of asociety, facilitates group actions and social cooperation, brings about socialconsolidation and consensus, promises control and order, and, all in all, pavesthe way for development. An organization is comparable to a society whereinthe accumulation of such capital results in the development of other types ofthe capitals of that organization, such as financial resources, and has sustainabledevelopment in consequence. The current article aims at introducing social capitalas an effective instrument for municipalities financial development and offeringoperational solutions for exploiting it; thus, after investigating the concept ofsocial capital in local communities, the current article analyzes the effects of suchcapital on society-development planning as a modern approach to urban planningand management which comprises the multidimensional development of localsociety resources and creation of sustainable income resources for municipalities.Then, one type of organizational social capital, called internal organizationalsocial capital, is discussed. Afterwards, the effects of this type of social capital onthe development of the resources of municipalities will be investigated and, then,operational suggestions are made for increasing organizational social capital inmunicipalities and the case of the municipalities of Brazil in exploiting internalorganizational social capital is introduced. Practical suggestions are also madeso that urban managers recognize the importance of developing social capital inlocal communities as well as in municipalities in order to develop their financialresources.