Financial Supervision Model of Tehran Municipality Comptrolleres

Document Type : Research Paper

Authors

1 Ph.D in Accounting. Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

2 Assistant Prof, Department of Accounting, University of Tehran, Tehran, Iran.

10.30473/gaa.2025.73279.1779

Abstract

Subject and Purpose: Tehran Municipality's deputy comptrollers play a significant role in ensuring that financial documents and events comply with laws and the approved budget.This research focuses on developing a financial Supervision model for Tehran Municipality. In this way, an attempt has been made to present a comprehensive model of financial supervision and controls of deputy comptrollers municipality of Tehran from the perspective of the characteristics affecting this issue.
Research Method: The current research method is qualitative with a data-based approach, its paradigm is interpretive and its purpose is exploratory. The purposive sampling method and data collection tool were semi-structured interviews with 12 deputy comptrollers of Tehran Municipality in 2023 and 2024.
Research Findings: The results led to the formation of a paradigmatic model of financial supervision in Tehran Municipality, In this model, 3 categories for causal conditions, 13 categories for context, 12 categories for intervening conditions, 24 categories for strategy and 14 categories for consequences related to the main phenomenon of the research were identified and explained.
Conclusion, Originality and its Contribution to the Knowledge: The financial supervision of the Tehran Municipality's comptrollers has a complex nature and, in addition to the personal characteristics and performance of its members, is influenced by the units, stakeholders, laws and regulations, Therefore, in order to more comprehensivly examine the subject, the modeling of the financial supervision of The deputy comptrollers of the Tehran municipality has been investigated from various aspects.

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History

  • Receive Date: 06 January 2025
  • Revise Date: 13 September 2025
  • Accept Date: 15 September 2025

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