Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the satisfaction of mayors and financial managers with the performance and efficiency of financial systems in meeting the information needs of Tabriz municipalities

Document Type : Original Article

Author
Finance Manager of Tabriz District Seven Municipality, Tabriz Municipality, Iran.
Abstract
The present study aimed to investigate the level of satisfaction of mayors and financial managers with the performance and efficiency of financial systems in meeting the information needs of Tabriz municipalities. Given the importance of accurate and timely financial information in planning, budget control, accountability, and financial transparency, it is essential to evaluate the degree to which the outputs of financial systems match the information needs of urban managers. This study is applied in terms of purpose and descriptive-survey in terms of method. The statistical population included mayors and financial managers of Tabriz municipalities, and data were collected with a questionnaire (on a Likert scale). The validity of the instrument was examined by experts and its construct validity, and its reliability was examined with Cronbach's alpha. Data analysis was performed with SPSS software using descriptive statistics and appropriate inferential tests (such as t, correlation, and regression). The findings showed that respondents' satisfaction with the overall performance of financial systems is at a medium to high level, and the dimensions of accuracy and reliability of information and ease of use play the greatest role in increasing satisfaction; in contrast, the timeliness of reports, the integrity of information between units, and the flexibility of management reporting were reported as the most important areas of dissatisfaction or less satisfaction. Also, a positive and significant relationship was observed between the quality of information produced by the financial system and the extent to which managers' information needs are met; in such a way that by improving the quality of information (accuracy, completeness, and timeliness), the level of satisfaction increases. As a result, it can be said that the financial systems of Tabriz municipalities are generally capable of meeting a significant portion of information needs, but to improve the efficiency of managerial decision-making and increase satisfaction, it is recommended to improve timely reports, integrate data, strengthen analytical reporting facilities, and provide technical support.
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