Abstract: The present study evaluated the performance of financial reporting and accounting system in public accounting, finance and treasury departments in Shiraz City. A main hypothesis and three sub-hypotheses were tested in the study. The present study aimed to evaluate the accountability of financial reporting from the perspective of users in order to express the users’ satisfaction on transparent financial reporting in the municipality. As a result, the users would recognize how public services are presented and how resources are used through transparent financial reporting. In this study, 71 employees were selected using simple random sampling method among 175 employees in financial system of Shiraz municipality for data analysis and testing the hypotheses. In this study, the library method was used to find solution for the problem, interview tool was used to better develop interview the questions. The questionnaire tool was used in field operations.