The aim of the present study is to investigate the moderating role of analytical decision-making culture in the relationship between digital accounting and decision-making quality with the mediating role of information quality in Sepah Bank, Tehran Province. The study was conducted using a descriptive-survey method and based on the variance-based structural equation model (PLS-SEM), and the statistical population included 511 employees with different organizational positions in Sepah Bank, Tehran, from whom a sample of 219 was selected using the Cochran formula. Data were collected through a standard questionnaire and the validity, reliability, and validity of the instrument were confirmed with AVE, composite reliability, and Cronbach's alpha indices. The results of descriptive tests showed that the highest frequency belonged to the age group of 31 to 40 years and the level of education was bachelor's, and also most of the participants had 10 to 15 years of work experience and were majoring in accounting. The findings showed that all variables in the research model do not follow a normal distribution, so the analysis and testing of hypotheses was carried out with the PLS approach. The model results showed that data quality, system quality, and information quality all have a positive and significant effect on decision-making quality, and information quality plays a significant mediating role in the relationships between data and system quality and decision-making quality. Also, analytical decision-making culture also significantly moderates the relationship between information quality and decision-making. Model fit indices such as SRMR, R², and Q² all confirmed the adequacy and suitability of the conceptual model. By providing empirical evidence, the present study emphasizes the importance of improving the quality of data, information, and digital accounting systems of banks and strengthening the analytical decision-making culture in improving decision-making processes in government financial organizations.