Organizational commitment plays an essential role on the success of service businesses as well as municipalities. One of the primary challenges on such firms is to face with rumors and silence, properly. In fact, organizational rumors and silence are two important issues which influence on employees’ organizational commitment. This paper studies the relationship between organizational silence and commitment by controlling organizational rumors. The study designs a questionnaire and distributes it among some employees who worked for a municipality firm in Iran. The results indicate that organizational silence had a negative relationship with organizational commitment by controlling organizational rumors. Likewise, without controlling organizational rumors, the impact of organizational silence or organizational commitment was increased, negatively. Also, the re-search indicates that there was a strong significant relationship between organizational silence and organizational rumors and organizational silence could improve organizational rumors, significantly.

This survey aims to evaluate the quality of learning among regular employees and managers who work for Tabriz municipality, District 2 in city of Tabriz, Iran. The study designs a questionnaire consists of 55 questions, which covers five organizational learning survey (OLS) including systematic thinking, personal capabilities, mental models, shared goal and collective learning. Cronbach alpha was calculated as 0.93, which is well above the desirable level. Using some statistical test, the study has determined that managers maintained higher level of OLS than regular employees. Based on the results of the survey, some suggestions are proposed in order to improve the quality of leaning in the organization.

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

This research presents an empirical investigation to study the relationship between communication models and crisis management in city of Tehran municipal firefighting department. The study develops a questionnaire with 21 questions, distributes it among 400 people who worked for firefighting department associated with municipality of Tehran, Iran. Crobnach alphas for all components of the survey were well above the minimum acceptable level of 0.7. Kolmogorov–Smirnov test has indicated that all components of the survey were normally distributed. Using a t-student test, the study determined that there were meaningful relationships between communication models and crisis management (sig: 0.000), between vertical model and crisis management (sig: 0.000), between ring model and crisis management (sig: 0.000), between star model and crisis management (sig: 0.000) and between Y model and crisis management (sig: 0.000) in Tehran municipal fire department.

This paper examines the effects of big Five factors including openness, conscientiousness, extraversion, agreeableness, and neuroticism on creativity and innovation among selected employees of municipality in city of Tehran, Iran. The proposed study uses a standard questionnaire developed by Costa and McCrae (1980) [Costa, P. T., & McCrae, R. R. (1980). Influence of extraversion and neuroticism on subjective well-being: happy and unhappy people. Journal of Personality and Social Psychology, 38(4), 668.] to measure the effects of five personality characteristics. In addition, the study has adopted a questionnaire developed by Torrents et al. (2010) [Torrents, C., Castaner, M., DINU?OV?, M., & Anguera, M. T. (2010). Discovering new ways of moving: Observational analysis of motor creativity while dancing contact improvisation and the influence of the partner. The Journal of Creative Behavior, 44(1), 53-69.] for measuring creativity. Using a simple regression analysis, the study has detected negative and meaningful relationship between neuroticism and creativity and innovation (B = -0.229, t-value = -3.196), a positive and meaningful relationship between extraversion and creativity and innovation (B = 0.209, t-value = 3.204) and finally a positive and meaningful relationship between openness and creativity and innovation (B = 0.225, t-value = 3.717). However, the study did not confirm any relationship between agreeableness as well as conscientiousness and creativity & innovation.

This paper presents an empirical investigation to identify important factors influencing integrated marketing planning using information technology. The proposed study designs a questionnaire for measuring integrated marketing planning, which consists of three categories of structural factors, behavioral factors and background factors. There are 40 questions associated with the proposed study in Likert scale. Cronbach alphas have been calculated for structural factors, behavioral factors and background factors as 0.89, 0.86 and 0.83, respectively. Using some statistical test, the study has confirmed the effects of three factors on integrated marketing. In addition, the implementation of Freedman test has revealed that structural factors were the most important factor followed by background factors and behavioral factors.

Measuring the performance of governmental organizations plays essential role on making strategic decisions. In this paper, we present an empirical investigation to measure the performance of 22 different branches of municipalities in city of Tehran, Iran. The proposed study uses data envelopment analysis (DEA) for measuring the relative efficiencies of various units. The proposed DEA uses fixed assets, employee expenses and total income as input and Green Space Development, Resumption and Waste, Development of Cultural Spaces as well as Improvement of Passages and highways are considered as the output of the model. The results indicate that 9 regions were operating efficiently and 14 regions were inefficient.

This examines the impact of strategic thinking on the performance of Mashhad municipal mangers. Strategic thinking as one of the ways of thinking has a crucial place in the modern world and plays essential role in major issues at different organizational levels including individual decision-making and planning. We expand our horizons and take the opportunity to increase our performance using strategic thinking. Organizations are being involved in competitive and chaotic situations; therefore, they need managers with strategic thinking. Nevertheless, there are some organizations throughout the world managing their business activities in increasingly difficult situations with highly developed duties. Therefore, they need strategic thinkers to cope up with the mentioned problems and Mashhad Municipality is no exception to this policy because it has a special place among all aspects of metropolitan districts. Thus, this study has attempted to explain of the impact of strategic thinking on the performance of Mashhad municipal managers. The results obtained from the study show that strategic thinking had an acceptable level among municipal managers of Mashhad City and all factors of strategic thinking improved their performance.

Pension funds play essential role on retirements of people who work for governmental and private organizations and it is always important to reduce any existing risks associated with pension funds. This paper presents an empirical investigation to learn on how to reduce financial reliance of a particular pension fund associated with municipality of Tehran. The proposed study designs a questionnaire in Likert scale, distributes it among some experts and using Spearman correlation technique analyzes the results. The results have revealed that changing and reforming the investment methods could influence the financial independence. In addition, the effect of government major policies, the expertise of managers and other economic levers should not be ignored.

Nowadays, management of funds in different governmental organizations plays essential role in accessing desirable objectives and in controlling operations efficiently and effectively. Performance-based budgeting (PBB) is the practice of developing budgets based on the relationship between planned funding levels and anticipated results from the plan. The performance-based budgeting process is a technique where the administrators can apply to manage more cost-efficient and effective budgeting programs. In this paper, we present an empirical investigation to find out whether it is possible to apply PBB in various Iranian municipalities or not. The proposed study detects different barriers in terms of strategy, execution and monitoring through a questionnaire and investigations whether removing the important trouble making issues could help management team apply PBB with an adaptation of activity based cost method or net. The results indicate that management of some Iranian municipalities could successfully implement PBB within organization when major barriers are removed.