Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality
Finance Manager of Tabriz District Seven Municipality, Tabriz Municipality, Iran.
Abstract
The establishment of accounting information systems in government organizations is known as an effective tool for increasing transparency, improving financial controls, and strengthening financial accountability. In municipalities where public resource management and compliance with financial laws are of particular importance, the use of accounting information systems can play an important role in promoting financial discipline and adherence to regulations. The purpose of this study is to analyze the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality. The present study is applied in terms of its purpose and descriptive-survey in terms of its data collection method. The statistical population of the study consists of employees working in Tabriz Municipality who are related to financial and administrative processes. The required data were collected through a questionnaire, and the structural equation modeling method was used to test the relationships between the research variables. The results of the study show that the effective establishment of accounting information systems is associated with increasing the transparency of financial information, improving internal controls, and facilitating financial supervision, and significantly strengthens compliance with laws and financial discipline in the municipality. The findings also indicate that the appropriate use of these systems can lead to improved financial decision-making processes, reduced financial errors, and increased accountability in public resource management. Accordingly, developing and strengthening the infrastructure of accounting information systems can be considered by managers as one of the effective solutions for improving the financial and administrative system in municipalities.
mirzaei afshord,A . (2026). Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality. Journal of Accounting and Management Vision, 9(113), 190-201.
MLA
mirzaei afshord,A . "Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality", Journal of Accounting and Management Vision, 9, 113, 2026, 190-201.
HARVARD
mirzaei afshord A. (2026). 'Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality', Journal of Accounting and Management Vision, 9(113), pp. 190-201.
CHICAGO
A mirzaei afshord, "Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality," Journal of Accounting and Management Vision, 9 113 (2026): 190-201,
VANCOUVER
mirzaei afshord A. Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality. Journal of Accounting and Management Vision. 2026;9(113):190-201 (In Persian).