The purpose of this research is to explain the mechanism of the impact of municipal accounting information systems on financial information quality with an information technology capabilities approach. This research is applied in terms of its objective and descriptive-survey in terms of its nature. The statistical population of the research consists of all employees in the financial, accounting, and information technology departments of the Tabriz Municipality. The statistical sample was determined using the random sampling method and based on Cochran's formula. The data collection tool was a standard questionnaire, and its face and content validity were confirmed. The reliability of the tool was confirmed using Cronbach's alpha coefficient and composite reliability. The research data were analyzed using Structural Equation Modeling (SEM) and appropriate statistical software. The research findings showed that accounting information systems have a positive and significant impact on the information technology capabilities of the Tabriz Municipality, and these capabilities significantly lead to the improvement of financial information quality. The results also indicate that information technology capabilities play a significant mediating role in the relationship between accounting information systems and financial information quality. These findings suggest that achieving high quality financial information in municipalities relies more on the development of technological capabilities and the effective utilization of these systems than on the mere implementation of accounting information systems. The results of this research can help managers and policymakers of municipalities in improving financial management, increasing information transparency, and enhancing financial accountability, and can pave the way for adopting a strategic approach to investment and development of accounting information systems based on information technology capabilities.