1
Master of Accounting - Public Sector, Rasam Institute of Higher Education, Karaj, Iran.
2
rasam
Abstract
The main objective was to investigate the role of organizational culture in supporting the results of the accounting information system from the perspective of financial and accounting managers in public hospitals in Alborz province. The independent variables of the study of organizational culture include (participation, adaptation, mission and stability) and the dependent variable is the results of the accounting information system. In this study, a descriptive-correlational survey method and simple random sampling were used. A quantitative approach was adopted for this study and 151 samples were selected using the Cochran sampling method according to the statistical population of 250 people. The standard questionnaire and the questionnaire questions had good reliability with a Cronbach's alpha coefficient of 0.812. 151 questionnaires were distributed among financial and accounting managers of 11 public hospitals in Alborz province. Hypotheses were tested using a multivariate regression test and SPSS26 was used to obtain numerical results. The research findings showed that the main hypothesis was accepted. Organizational culture has a statistically significant positive effect on achieving the results of the accounting information system. All sub-variables of organizational culture have a significant positive effect on the dependent variable of organizational culture results. Among the independent sub-variables of organizational culture, the participation variable with the highest coefficient of determination, followed by the mission variable with a higher coefficient of determination, were the most influential independent variables on the dependent variable of information system results. Other variables were also influential with lower values. According to the findings of the research, it is indicated that organizational culture, especially the participation and mission sub-variables, has a positive and significant effect on the results of the accounting information system.
yavari,Y. and eskandari,A. (2025). The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals). Journal of Accounting and Management Vision, 8(101), 33-50.
MLA
yavari,Y. , and eskandari,A. . "The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals)", Journal of Accounting and Management Vision, 8, 101, 2025, 33-50.
HARVARD
yavari Y., eskandari A. (2025). 'The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals)', Journal of Accounting and Management Vision, 8(101), pp. 33-50.
CHICAGO
Y. yavari and A. eskandari, "The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals)," Journal of Accounting and Management Vision, 8 101 (2025): 33-50,
VANCOUVER
yavari Y., eskandari A. The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals). Journal of Accounting and Management Vision, 2025; 8(101): 33-50.