Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

"Investigating the Impact of Accounting Information Systems and the Role of Information Technology on the Performance of Public Sector Organizations (Case Study: Public Hospitals in Tehran Province)"

Document Type : Original Article

Authors
Niloofar Rezaei bidakhavidi 1
payam salimi 2
1 Rasam non-profit organization
2 Assistant Professor, Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
Abstract
Objective: The main aim of this research is to investigate the impact of accounting information systems and the role of information technology on the performance of public sector organizations (Case Study: Public Hospitals in Tehran Province). This study falls under the category of applied research.
Research Method: The research employs a survey-based and quantitative approach, with data collected through a standardized questionnaire. The questionnaire was distributed in 40 public hospitals in Tehran Province in the year 2024. A sample size of 250 individuals was randomly selected from the statistical population of the study, which includes individuals holding positions such as hospital directors, heads of hospitals, accounting and finance managers and experts, and IT managers and experts in public hospitals in Tehran Province. The Cronbach's alpha for all questionnaire items is 0.929. Descriptive statistics and hypothesis testing were conducted using SPSS software version 26.
Findings: The results indicate that the organizational performance of public hospitals in Tehran is positively influenced by accounting information systems. Additionally, the findings show that information technology has a positive impact on the organizational performance of public hospitals in Tehran, confirming a significant relationship between accounting information systems, information technology, and organizational performance.
Keywords
Accounting Information Systems
Hospital
Performance
Information Technology
Organizational Performance

Subjects