Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Evaluating the impact of information technology infrastructure and the efficiency of public sector accounting information systems with regard to the mediating role of technological awareness (Case study: Alborz Provincial Court of Accounts)

Document Type : Original Article

Authors
mina sardashti 1
alireza eskandari 2
1 Master's degree student in Accounting - Public Sector, Rasam Institute of Higher Education, Karaj, Iran.
2 Assistant Professor, Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
Abstract
The purpose of this study was to evaluate the impact of information technology infrastructure and the efficiency of public sector accounting information systems with regard to the mediating role of technological awareness (case study: Alborz Provincial Court of Accounts). This study was applied in terms of purpose and descriptive survey in terms of method. The statistical population of the study was all auditors of Alborz Provincial Court of Accounts, 295 of whom were selected as the sample size using the Cochran formula and simple random sampling method. The data collection tool was the questionnaire of Qotwaneh and El Okaili (2024). The content validity of the questionnaire was approved by a group of experts. To measure reliability and trustworthiness, Cronbach's alpha coefficient was used using SPSS26 software, which was calculated to be more than 0.7. The results of the study with PLS software showed that information technology infrastructure has a significant effect on the efficiency of accounting information systems and technological awareness. Technological awareness has a significant effect on the efficiency of accounting information systems. Information technology infrastructure has a significant impact on the efficiency of public sector accounting information systems, given its mediating role in technological awareness. Overall, the findings of this study can be used as a basis for developing effective strategies to improve the efficiency of accounting systems in government institutions and help increase transparency and efficiency in financial processes.
Keywords
Information technology infrastructure
efficiency of departmental accounting information systems
technological awareness

Subjects