Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Integration and mechanization of the purchasing and procurement system of Kashan Municipality

Document Type : Original Article

Author
Master of Accounting, Mahd-e-Alam Institute of Higher Education, Kashan, Iran.
Abstract
Today, with the expansion of urbanization and the increase in the volume of service and development activities of municipalities, the need to utilize modern management systems in the field of purchasing and procurement is felt more than ever. The traditional system of purchasing and supplying goods and services in many municipalities faces problems such as lengthy processes, lack of financial transparency, duplication, increased costs, and weak supervision. In this regard, the integration and mechanization of the purchasing and procurement system has been proposed as one of the most important solutions for improving efficiency, transparency, and accountability in urban management. The purpose of this article is to examine the various dimensions of the integration and mechanization of the municipal purchasing and procurement system and explain its effects on improving the managerial and financial performance of municipalities. The present study is of a review-analytical type and the information required for it has been collected using a library method and using scientific sources, research articles, documents, and related studies; therefore, statistical software and field methods have not been used in this study. The results of the studies show that the establishment of a mechanized and integrated system in the field of municipal procurement can increase the speed and accuracy of purchasing processes, reduce administrative costs, promote financial transparency, improve internal controls, reduce administrative corruption and facilitate managerial decision-making. Also, the use of electronic systems and information technology plays an effective role in coordinating between different organizational units and improving the quality of municipal services. Ultimately, the success of implementing this system requires the provision of technological infrastructure, human resource training, managerial support and the development of appropriate laws and guidelines.
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