Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Explaining the link between risk management and new technologies with the mediating role of organizational learning in the East Azerbaijan Governorate

Document Type : Original Article

Authors
1 Doctor of Business Administration (DBA), Deputy Director General of the Rural and Councils Office of the East Azerbaijan Provincial Government.
2 Master of Accounting, Bostan Abad Branch, Islamic Azad University, Bostan Abad, Iran.
Abstract
The aim of the present study is to explain the link between risk management and new technologies with the mediating role of organizational learning in the East Azerbaijan Governorate. As governance institutions, governorates are faced with a dynamic, complex environment full of administrative, technological, social and operational risks; therefore, utilizing new technologies and strengthening organizational learning can play a decisive role in improving the risk management system. The present study is applied in terms of purpose and descriptive-survey with a quantitative approach in terms of method. The statistical population includes employees of the East Azerbaijan Governorate and sampling was carried out purposefully. The data collection tool was a standard questionnaire in three areas: risk management, new technologies and organizational learning, whose reliability was confirmed by Cronbach's alpha and its composite reliability and validity by confirmatory factor analysis. Structural equation modeling based on partial least squares with SmartPLS software was used to analyze the data and test the hypotheses. The research findings showed that new technologies have a significant impact on risk management and organizational learning plays an effective mediating role in this regard. The results also indicate that strengthening organizational learning significantly increases the organization's ability to utilize new technologies and apply them in risk management processes (avoidance, reduction, transfer, and acceptance of risk). Accordingly, it is suggested that the governorate, in addition to investing in technology, pay special attention to developing organizational learning capacities, documenting experiences, training employees, and integrating information systems.
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