The effect of internal control, human resource competence and the use of information technology on the quality of financial statements in Kashan Municipality

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MOLLA HOSSEINI FAEZEH; Molla Hosseini Nafiseh

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Seminar Paper

Paper Information

Seminar: INTERNATIONAL CONFERENCE ON MANAGEMENT, ACCOUNTING AND ECONOMIC DEVELOPMENT
Year:2024 | Issue:12

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Title

The effect of internal control, human resource competence and the use of information technology on the quality of financial statements in Kashan Municipality

Author(s)

MOLLA HOSSEINI FAEZEH | Molla Hosseini Nafiseh

Keywords

internal control

human resources qualification

use of information technology

quality of financial statements

Kashan Municipality

Abstract

The purpose of this research is to investigate the effect of internal control, human resource competence and the use of information technology on the quality of financial statements in Kashan Municipality. This research is descriptive-survey in terms of practical purpose and method. The statistical population of the research includes all the personnel of the responsible areas, the administrative assistant for finance and program and budget management working in the central headquarters of the municipality, the assistants, the 5 regions and subordinate organizations (including the deputy, manager, official, expert). Who their number is 190 people. 181 employees of the executive bodies of Kashan city have been selected as the sample size. The data collection tool, the questionnaire of Fatima et al. (2019) includes 20 questions. The reliability of the questionnaire is reported based on composite reliability and Cronbach's alpha coefficient for all values above 0. 7. Structural equation modeling test and SPSS22 and Smart PLS software were used to analyze the research data. The results of the research show that internal control, human resource competence and the use of information technology have a significant effect on organizational commitment. Organizational commitment has a significant effect on the quality of financial statements. internal control, competence of human resources and use of information technology have a significant effect on the quality of financial statements.

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APA: Copy

MOLLA HOSSEINI, FAEZEH, & Molla Hosseini, Nafiseh. (2024). The effect of internal control, human resource competence and the use of information technology on the quality of financial statements in Kashan Municipality. INTERNATIONAL CONFERENCE ON MANAGEMENT, ACCOUNTING AND ECONOMIC DEVELOPMENT. SID. https://sid.ir/paper/1129895/en

Vancouver: Copy

MOLLA HOSSEINI FAEZEH, Molla Hosseini Nafiseh. The effect of internal control, human resource competence and the use of information technology on the quality of financial statements in Kashan Municipality. 2024. Available from: https://sid.ir/paper/1129895/en

IEEE: Copy

FAEZEH MOLLA HOSSEINI, and Nafiseh Molla Hosseini, “The effect of internal control, human resource competence and the use of information technology on the quality of financial statements in Kashan Municipality,” presented at the INTERNATIONAL CONFERENCE ON MANAGEMENT, ACCOUNTING AND ECONOMIC DEVELOPMENT. 2024, [Online]. Available: https://sid.ir/paper/1129895/en

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