Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the role of effective information technology governance on the performance of public sector organizations: Mediated by the quality of the accounting information system (Case study: Tehran Province Public Hospitals)

Document Type : Original Article

Authors
farzaneh pakrooh 1
alireza eskandari 2
1 Master of Public Sector Accounting, Rasam Institute of Higher Education, Karaj, Iran.
2 rasam
Abstract
The main objective of the study was to investigate the role of effective governance of information technology on the performance of public sector organizations: mediated by the quality of the accounting information system (case study: Tehran province government hospitals) and the research area is applied.
The research method was a quantitative survey and the data were collected by simple random sampling using a standard questionnaire. The questionnaire was distributed to 40 government hospitals in Tehran province in 1403 and a sample of 200 people from the statistical population under study, including people with organizational positions: manager and information and technology expert, finance and accounting manager and information system expert in government hospitals in Tehran province, was selected. Descriptive statistics were tested using SPSS26 software and hypotheses were tested using Smart PLS4 statistical software. The results of this study show that effective governance of information technology does not increase performance, but must be mediated through the accounting information system. This shows that the sequence of the role of effective governance of information technology to the accounting information system is a fundamental factor in achieving organizational performance; Therefore, effective IT governance has a significant impact on the performance of public sector organizations: mediated by the quality of the accounting information system (case study: public hospitals in Tehran province).
Keywords
Effective IT governance
performance of public sector organizations
quality of accounting information system

Subjects