📄 Abstract
Purpose: This study examines the relationship between Accounting Information Systems (AIS) and financial management in public organizations, focusing on financial decision-making, financial control, financial transparency, and financial performance evaluation. Design/Methodology/Approach: The study employed a quantitative cross-sectional design. Data were collected using a structured questionnaire comprising 42 items measured on a five-point Likert scale. The final dataset included 15 complete responses. The analysis employed descriptive statistics, Cronbach’s alpha, Pearson correlation analysis, and simple linear regression. Findings: The results indicate strong positive associations between AIS effectiveness, information quality, and financial management outcomes. AIS effectiveness was strongly associated with overall financial management (r = .935, p < .001; R² = .874). AIS effectiveness was also positively associated with financial transparency (R² = .798), financial control (R² = .969), and financial performance evaluation (R² = .815). Information quality demonstrated a strong positive association with financial decision-making (R² = .966, β = .983, p < .001). Limitations/Implications: The study is subject to important limitations, including the small sample size, purposive sampling, cross-sectional design, and reliance on self-reported data. The results should therefore be interpreted as preliminary evidence and should not be generalized to all public organizations. Practical Implications: The findings highlight the importance of reliable accounting systems and high-quality financial information for supporting financial management activities in public organizations. Originality/Value: The study provides empirical evidence concerning the relationship between AIS and multiple dimensions of financial management within a public-sector context.
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📚 How to Cite:
Essa Jamili , THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING FINANCIAL MANAGEMENT IN PUBLIC ORGANIZATIONS , Volume 13 , Issue 9, September 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) , Pages: 227 - 233 ,