Improve the quality of financial accounting information by strengthening financial independence

Subject Areas : Journal of Capital Market Analysis

Seyed hossein  Ahmadi Langari ¹ (Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.)

Received: 2022-05-17 Accepted : 2022-06-13 Published : 2022-05-22

Keywords: Quality, financial accounting information, financial independence,

Abstract :

The aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the research variables, 11 hypotheses were developed. After distributing the questionnaire among senior and middle managers of government organizations, 108 respondents completed it between April and May 2022. The questionnaires were then analyzed using SmartPLS software. The results of testing the hypotheses showed that there was no significant relationship between the availability and performance of software and the availability and performance of the communication network to improve the quality of financial accounting information and these hypotheses were rejected but there was a significant relationship between the level of financial independence, support The senior managers, the quality of financial accounting information, availability and hardware devices, senior accountant knowledge in improving the quality of financial accounting information were proven and these hypotheses were confirmed.