The aim of this study is to investigate the effect of the management accounting control system and risk governance on organizational resilience in public sector organizations (case study: Tehran municipalities). The research method in this study is a descriptive-survey type of field branch and is applied in nature and cross-sectional in terms of time. The statistical population of the study includes 280 accounting heads, accounting experts, financial managers and experts in the field of finance in Tehran municipalities. Using the Cochran formula, 162 people were selected as a statistical sample using a simple random sampling method, and this number responded to the research questionnaire. The instrument for measuring the variables of this study is the questionnaire based on the questions of the Favou (2025) questionnaire. In order to analyze the data and test the research hypotheses, SPSS and PLS statistical software were used. The results of this study showed that the management accounting control system and risk governance have a positive and significant effect on organizational resilience in Tehran municipalities. Continuous planning, flexible budgeting, internal control, increased networking with external stakeholders, performance measurement, monitoring, risk management, and strategic decision-making have a positive and significant impact on organizational resilience in Tehran municipalities.