کنفرانس بین المللی مدیریت، حسابداری و توسعه اقتصادی
سال:1403 | دوره:12 |تعداد مقالات:2

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.

This study aims to comprehend the perspectives of students and business professionals regarding the utilization of smartphones in the Islamic Republic of Iran. The research delineates the impact of this emerging technology on cultural aspects, specifically in the realms of entertainment and business practices. Furthermore, the study proposes an effective marketing strategy aimed at motivating these two distinct groups to opt for smartphones over conventional devices. Utilizing quantitative research methods, 143 questionnaires were disseminated among students and business individuals in Tehran, Gorgan, and Mashhad. The obtained results were subjected to analysis through SPSS software to validate the proposed hypotheses. The findings reveal that student exhibiting a propensity for using smartphones for educational and entertainment purposes. Moreover, students display a higher inclination towards smartphone usage compared to business professionals, and female students are more inclined to use smartphones for entertainment than their male. Notably, business individuals favor face-to-face communication over relying solely on smartphones for business matters. In terms of marketing strategies for telecom providers, the results advocate for incentivizing plans, such as free calls and installment payment options, as effective means to attract a broader customer base within both student and business demographics.