Master of Accounting, Financial Manager of Urban Spaces Development and Redevelopment Organization, Tabriz Municipality.
Abstract
Municipalities, as the primary institutions of urban management, play a fundamental role in achieving sustainable development, providing public services, and enhancing the quality of citizens’ lives. However, the performance of many of the country’s municipalities, especially in the area of securing and managing revenue sources, faces structural challenges and pathologies that can affect the efficiency of urban management. The objective of the present study is the pathology of municipal performance within the urban management structure, with an emphasis on revenue sources, conducted as a case study in the Municipality of Tabriz. This research is applied in purpose and descriptive-analytical in method. The statistical population includes managers, deputies, experts, and personnel related to the financial, budgeting, planning, and revenue sectors of the Municipality of Tabriz. The required data were collected using a researcher-made questionnaire, whose validity was confirmed through expert opinions and its reliability through Cronbach’s alpha coefficient. Data analysis was performed using SPSS software at both descriptive and inferential statistical levels, and the Analytic Hierarchy Process (AHP) method was employed to prioritize and determine the significance level of the identified pathologies. The research findings indicate that the high dependence of the Municipality of Tabriz on unstable revenues, weakness in diversifying sustainable revenue sources, lack of long-term financial planning, and the inefficiency of management structures are among the most significant pathologies affecting municipal performance. The results obtained from the Analytic Hierarchy Process demonstrate that reforming the revenue system and strengthening sustainable resources play a decisive role in improving the financial and managerial performance of the municipality. Finally, suggestions are presented for improving the revenue structure and enhancing the efficiency of urban management in the Municipality of Tabriz
mohammadi monaghi,M. (2026). Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources.. Journal of Accounting and Management Vision, 8(110), 158-168.
MLA
mohammadi monaghi,M. . "Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources.", Journal of Accounting and Management Vision, 8, 110, 2026, 158-168.
HARVARD
mohammadi monaghi M. (2026). 'Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources.', Journal of Accounting and Management Vision, 8(110), pp. 158-168.
CHICAGO
M. mohammadi monaghi, "Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources.," Journal of Accounting and Management Vision, 8 110 (2026): 158-168,
VANCOUVER
mohammadi monaghi M. Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources.. Journal of Accounting and Management Vision, 2026; 8(110): 158-168.