Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

The role of management accounting techniques in the goals of the accounting information system due to the efficiency of electronic government services (Case study: Branches and Mashhad Social Security Insurance Brokerage)

Document Type : Original Article

Authors
Amir Shams 1
Rohollah Rahmani 2
Fatemeh Heydrzadeh 2
1 Department of Accounting, Torbat-e-Jam Branch, Islamic Azad University, Torbat-e-Jam, Iran
2 Department of Accounting, Ferdows Institute of Higher Education, Mashhad, Iran
10.22034/psab.2023.192682
Abstract
Different parts of any organization, in order to be effective and efficient, need their own contingency controls. Mutual understanding of functions and implementation of management accounting techniques through the efficiency of e-government services in order to achieve the goals of the organization, is useful and creates added value. The present study has studied the mediation of e-government services efficiency by management accounting techniques on the objectives of the accounting information system. In terms of purpose-based segmentation, it has been applied and in terms of descriptive-correlational research method, it has been a survey. The statistical population of the study was the accounting staff of branches and brokerage of social security insurance in Mashhad with at least a bachelor's degree in 2021. Due to the limited number of the statistical population, all subjects were studied by census method with an estimated 140 people. Therefore, the collected questionnaires after analyzing the distorted and incomplete copies, were analyzed in 127 copies. The validity of the research instrument was calculated by face validity, content validity and confirmatory factor analysis and its reliability was calculated by Cronbach's alpha. In the inferential statistics section, the structural equation modeling method with the help of Smart PLS software has been used. The results of information analysis indicate the significance of the effect of variables on each other with different intensities; So that the problems and limitations resulting from the application of management accounting techniques on the goals of the effective accounting information system have resulted in an inverse relationship. And the role of e-government efficiency and services as a result of management accounting techniques on the objectives of the accounting information system, partial mediation has been inferred. 
Keywords
Accounting information
Accounting techniques
Management accounting
Performance electronic services

Subjects

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  • Receive Date 01 May 2023
  • Revise Date 12 June 2023
  • Accept Date 10 July 2023