Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The impact of investment in information and communication technology on the financial performance of Karaj Region 1 Municipality, considering the mediating role of knowledge management.

Document Type : Original Article

Authors
maryam jafari 1
nasrin azar 2
1 Master of Accounting, Rasam Institute of Higher Education, Karaj, Iran.
2 Assistant Professor of Accounting, Southampton Business School Malaysia, BFCRG Research Group, University of Southampton, Iskandar Puteri Johor, Malaysia.
Abstract
The maturity of information technology creates unique opportunities for developing countries to compete in the global economy. The increasing growth of technology, especially information technology in the world, has reduced the time and space barriers and problems related to business affairs, and the general access of people to the Internet has made it possible to trade and do business via the Internet, or in other words, e-commerce and e-business, a special place in developed countries. The main purpose of this research was to determine the impact of investment in information and communication technology on the financial performance of the Municipality of Karaj Region 1, considering the mediating role of knowledge management. In this research, two parts of descriptive and inferential analysis were used to analyze and examine the data. In the descriptive analysis section, frequency distribution tables, percentages and graphs were used, and the demographic characteristics of the respondents were examined using SPSS20 software, and in the inferential analysis section, the Kolmogorov-Smirnov test was used. The results obtained showed that; Investment in information and communication technology, with a t-statistic of 2.920, which was reported to be significant at a 99% confidence level, has a positive and significant impact on the financial performance of Karaj Municipality.
Keywords
Investment
Information and Communication Technology
Financial Performance
Karaj Region 1 Municipality
Knowledge Management

Subjects