Document Type : Research Paper

Author

Abstract

Organizational culture has a significant role in the fields of management and organizational behavior. Followed by new theories and researches in management, organizational culture has got increasing importance and consists one of major areas in management. Demographers, sociologists, psychologists, and even economists have paid especial attention to this new and important issue and have posed many theories and researches to identify its roles and significance. Organizational culture is considered as one of most effective factors of progress and development of the countries; as such many researchers believe that the success of Japan in industry andmanagement is the result of their strong focus on organizational culture. Organizational culture is a set of shared beliefs and values that influences the behavior and thoughts of members of organizations; and can be viewed as a start point for movement and dynamics or an obstacle for progress. Organizational culture is a foundation for change and transformation, and its acceptance from employees guarantees the survival and dynamics of the organization. surmounts any election, rules, and competencies, there would be no question at all. Hence, officials in charge do not take themselves accountable for rather than their superiors. Therefore, no place will be found for of public culture domain, especially in the form of public accountability.
However, today "most of governments do exist in such conditions and govern in such infrastructure that must be accountable for increasing demands of conscious citizens, communities, interest groups, social movements, and other mass media" (Faghihi, 1380: 55). Power supervision and assurance of appropriate utilization of public resources; mostly remind negative and punishing aspects. On the other hand, accountability is considered as tools for continuous progress and improvement of services (Aucoin, 2000, 53). Therefore, considering the role of accountability of public sector officials for people and citizens in improvement of services, this seems to be a necessity and an effective factor of linking citizens and officials. In this article, by expressing of concepts, exigencies, theories, and effective factors on accountability of public sector organizations, especially Tehran Municipality, and analysis of data and inference of results, we try to respond to the question of whether accountability system has been designed in such a way to accomplish the satisfaction of citizens through delivery of urban services or not.