Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province)

Document Type : Original Article

Authors
Zahra Abolfathi 1
Payam Salimi 2
Hamid Haghighat 3
1 Rasam Institute of Higher Education, Karaj, Iran
2 Assistant Professor of Accounting department , Rasam Higher Education Institute, Karaj, Iran
3 Associate Professor of Accounting department , Rasam Higher Education Institute, Karaj, Iran
10.22034/psab.2024.193047
Abstract
The main purpose of investigating the impact of improving the quality of financial accounting information by strengthening financial independence in public organizations (Case Study: Municipalities of Tehran Province). The present research falls into the category of applied research and, in terms of method, is a descriptive survey. The population of this study consists of 733 employees working in the municipalities of Tehran province, including senior managers, financial managers, senior accountants and accountants in the year 2023. The sample selection was done based on a mixed sampling method. Due to the limited population, a sample size of 252 individuals was selected according to Cochran's formula. In this research, library research method was used to collect primary data. Field data were collected through distributing standard questionnaires, with 123 questionnaires being received. The data were analyzed using SPSS and SmartPls software. Partial least squares structural equation modeling (SmartPls 4.1) was used for hypothesis teting. The findings of the research indicate that financial independence has a positive and significant impact on the quality of financial accounting information in the municipalities of Tehran province. The results suggest a direct influence of senior management support on two factors: hardware performance and senior accounting knowledge.
Keywords
Financial accounting information quality
Financial independence
Public organizations
Municipality

Subjects

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  • Receive Date 02 December 2023
  • Revise Date 04 February 2024
  • Accept Date 22 February 2024