Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Analyzing the role of financial attitudes and organizational coordination in improving the effectiveness of human resource management on the financial performance of municipalities

Document Type : Original Article

Author
Finance Manager of Tabriz District Seven Municipality, Tabriz Municipality, Iran.
Abstract
The main objective of this research is to analyze the role of financial attitudes and organizational coordination in improving the effectiveness of human resource management on the financial performance of municipalities, focusing on Tabriz Municipality. The importance of this issue stems from the fact that financial management of municipalities, as one of the main pillars of the urban management system, requires mechanisms that can provide sustainable and efficient performance by utilizing capable human resources, correct financial attitudes, and intra-organizational coordination. This research is applied in terms of purpose and descriptive-survey in terms of method, and data were collected through a standard questionnaire. Structural equation modeling based on the partial least squares method using Smart PLS software was used to analyze data and test hypotheses. The results of the research showed that human resource management has a significant impact on the financial management of Tabriz Municipality; in the sense that improving the skills, motivation, and capabilities of financial staff leads to improved accuracy, speed, and efficiency of the financial management system. The findings also indicate that the financial attitudes of managers and employees significantly affect financial management; In such a way that a positive attitude towards financial transparency, cost control and implementation of scientific budgeting increase the efficiency of financial processes. In addition, the results showed that organizational coordination also has a significant effect on financial management; so that coordination between financial, administrative and planning units facilitates information exchange, reduces duplication and improves financial decision-making. Based on the research findings, it can be concluded that the financial management of municipalities is not strengthened only by relying on accounting tools and methods, but more than anything else, it requires efficient human resource management, a sound financial attitude and interdepartmental organizational coordination. Finally, suggestions have been made to improve the financial performance of municipalities, the most important of which are strengthening the skills of financial staff, developing a transparent financial culture and improving organizational coordination systems.
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