Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations

This study was conducted with the aim of developing a model of integrated accounting information systems in Iranian government organizations in order to improve performance and reduce organizational violations. The information required for the current study was collected using interviewing 10 high-ranking managers of Iranian government organizations who had PhD Degrees in accounting (experts) and obtaining their opinions with a qualitative approach. The collected data were analyzed using interpretive structural modeling (ISM). In this work, a comprehensive model for integrated accounting information systems was designed using interpretive structural modeling. The results of interpretive structural modeling in this study demonstrated that the variables of organizational performance improvement and reduction of organizational violations are most affected by the variables of information quality, service quality, training quality, increased transparency, strategy improvement, accelerated performance of tasks and integrated accounting information systems. In addition, the variable of integrated accounting information systems has the greatest influence on other variables. Thus, it can be stated that increasing the use of integrated accounting information systems in government organizations leads to improving the components of information quality, service quality, training quality, increasing transparency, improving strategy and speeding up tasks, which increasing these variables improves organizational performance and reduces organizational violations.