The accounting and management system provides valuable information about the needs of managers at different levels of the organization. Today, with changes in political, social and economic dimensions, the management control system in the public sector also needs to change and adapt to new conditions and use new tools to meet the needs of stakeholders. The purpose of this study is to provide a model to examine the role of accounting and revenue management in improving the financial performance of municipalities. The findings of this study showed that a management control system, if it has the necessary tools, can play a key role in preventing corruption, increasing transparency and accountability, performance-based budgeting and performance-based accounting. The existence of an accounting and management system is essential for every organization; such a system helps identify resource flows, assist management in decision-making, motivate employees, make decisions related to outsourcing and contracting, reduce service delivery time and many other things in organizations and will ultimately lead to optimal allocation of resources, prevent corruption and increase legitimacy, transparency and accountability. Therefore, optimal use of management accounting in the management control system improves the achievement of organizational goals and the effectiveness of programs.