The Evaluation of Compliance of Accounting Information Systems of Tehran Municipality with the Principles of ISO 9241 Standard

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The present study was conducted with the aim of comparative evaluation of the usability of Tehran Municipality's comprehensive financial software (Finance) using the usability scale and the effect of four factors (gender, age, professional work experience and occupation).This research is included in the group of descriptive, cross-sectional and survey researches. The necessary information was collected through questionnaires distributed among users working in Tehran Municipality in 2023. Questionnaire questions were classified into seven groups, each group representing each of the applicability criteria in the ISO 9241-10 standard. The data were analyzed by independent t-tests, analysis of variance and Pearson's correlation coefficient. The findings showed that four factors (gender, age, professional work experience and job) have a significant effect on users' understanding of the applicability of Tehran Municipality's comprehensive financial software according to the seven principles of ISO 9241-10 standard. In general, users' evaluations about the compliance of Tehran Municipality's comprehensive financial software with ISO 9241-10 standard are different. Therefore, more attention is needed in the field of software upgrade, especially the development of reporting capabilities and levels of accounts, management and training of the software for the needs of urban management and users.

Language:
Persian
Published:
Judgment and Decision Making in Accounting and Auditing, Volume:2 Issue: 8, 2023
Pages:
1 to 34
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