Investigating the Impact of Office Smartization Indicators on the Quality of Financial Processes in Governmental Organizations
Keywords:
Quality of financial processes, governmental organizations, office smartizationAbstract
This study examines the impact of office smartization indicators on the quality of financial processes in governmental organizations. In terms of purpose, the research is categorized as applied research and, among descriptive methodologies, it is conducted as a case study. The statistical population consisted of employees working in governmental organizations with an unlimited population size, and based on Cochran’s formula, a sample of 384 respondents was determined. Following the assessment of variable distribution and descriptive analysis, structural equation modeling was performed using Smart PLS software, and statistical tests were conducted in SPSS. Given that all research hypotheses were confirmed, it can be concluded that office smartization has a significant and positive effect on improving the quality of financial processes in governmental organizations. The utilization of smart technologies, decision support systems, data analytics, and administrative automation enhances accuracy, transparency, speed, and efficiency in performing financial activities. It is recommended that managers, through active engagement with supervisory and regulatory institutions, take steps toward clarifying and updating financial regulations in order to establish a foundation for intelligent decision-making and stable, accountable financial processes.
References
J. Zhang and Z. Chen, "Exploring human resource management digital transformation in the digital age," Journal of the Knowledge Economy, vol. 15, no. 1, pp. 1482-1498, 2024.
D. Vrontis and et al., "Artificial intelligence, robotics, advanced technologies and human resource management: a systematic review," The international journal of human resource management, vol. 33, no. 6, pp. 1237-1266, 2022.
S. J. Eom and J. Lee, "Digital government transformation in turbulent times: Responses, challenges, and future direction," Government Information Quarterly, vol. 39, no. 2, p. 101690, 2022.
S. A. Roshan, N. Yaghoubi, and A. R. Momeni, "Application of Artificial Intelligence in the public sector (A meta-synthesis study)," Management and Development Process, vol. 16, no. 61, pp. 117-145, 2021.
E. Sorayaei, N. Mushkani Farahani, and F. Shaafi, "Investigating the application of Artificial Intelligence in human resource management," in International Conference on Civil Engineering, Architecture, Development, and Reconstruction of Urban Infrastructure in Iran, Tehran, 2020.
C. Blanka, B. Krumay, and D. Rueckel, "The interplay of digital transformation and employee competency: A design science approach," Technological Forecasting and Social Change, vol. 178, p. 121575, 2022.
P. Li, A. Bastone, T. A. Mohamad, and F. Schiavone, "How does artificial intelligence impact human resources performance: Evidence from a healthcare institution in the United Arab Emirates," Journal of Innovation & Knowledge, vol. 8, no. 2, p. 100340, 2023.
A. Aghajani and S. M. Sharifi, "Examining the position of Artificial Intelligence in human resources from the perspective of AI's role in job displacement (Case study: News anchoring)," Media Futures Studies, vol. 3, no. 3, pp. 36-64, 2022.
A. Aghamohammadi and S. M. Sharifi, "Examining the role of artificial intelligence in human resources from the perspective of job elimination (Case study: News broadcasting)," (in Persian), Media Futures Journal, vol. 3, no. 3, pp. 36-64, 2022.
H. Zare, Z. Hajihha, and A. R. Keyghobadi, "Developing a model for evaluating the quality of financial statement audit processes using artificial intelligence," (in Persian), Auditing Knowledge Journal, vol. 23, no. 92, 2024.
H. Zare, Z. Hajiha, and A. R. Keighobadi, "Examining the impact of using Artificial Intelligence on the quality of the financial statement auditing process," Audit Knowledge, vol. 4, no. 16, pp. 38-65, 2024.
Y. Gao and L. Han, "Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them," Microprocessors and Microsystems, p. 104036, 2021.
D. W. Arner, D. A. Zetzsche, R. P. Buckley, and J. Barberis, "Generative AI in Finance: The End of Traditional Banking?," Law and Contemporary Problems, vol. 87, no. 2, pp. 115-146, 2024.
D. Mhlanga, "Generative Artificial Intelligence (GAI) in Banking and Financial Services: Opportunities, Risks, and Policy Implications," Journal of Risk and Financial Management, vol. 17, no. 1, p. 56, 2024.
K. Vasista, "Regulatory compliance and supervision of artificial intelligence, machine learning and also possible effects on financial institutions," International Journal of Innovative Research in Computer and Communication Engineering, 2021, doi: 10.2139/ssrn.4135599.
I. Munoko, H. L. Brown-Liburd, and M. Vasarhelyi, "The ethical implications of using artificial intelligence in auditing," Journal of Business Ethics, vol. 167, no. 2, pp. 209-234, 2020.
M. Alajmi, M. Mohammadian, and M. Talukder, "The determinants of smart government systems adoption by public sector organizations in Saudi Arabia," Heliyon, vol. 9, no. 10, 2023.
Y. Chen, J. Huang, and Z. Wang, "Digital transformation and intelligent decision-making in public organizations: The mediating role of data-driven culture," Government Information Quarterly, vol. 40, no. 2, p. 101798, 2023.
B. K. AlNuaimi, S. K. Singh, S. Ren, P. Budhwar, and D. Vorobyev, "Mastering digital transformation: The nexus between leadership, agility, and digital strategy," Journal of Business Research, vol. 145, pp. 636-648, 2022.
M. Abedini, N. Mirsepasi, and F. Shenas, "The role of human resource management in promoting organizational social capital: Based on a futures studies approach," Journal of Management and Development Process, vol. 29, no. 4, pp. 67-72, 2019.
M. Abolghasemi and M. Darehshiri, "Investigating the role of Artificial Intelligence in the future of human resources," in 4th International Conference on Modern Studies in Management and Accounting, Karaj, 2020.
A. Mehrara, S. Ahmadi, and M. Esmaeili, "The impact of robots and Artificial Intelligence on human resources in the future," in 8th International and National Conference on Management, Accounting, and Law Studies, 2023.
I. Shahnazari and M. Motamednia, "Opportunities and challenges of Artificial Intelligence in financial markets," in 9th International Conference on Management and Accounting Sciences, Tehran, 2023.
E. Horvitz and D. Mulligan, "Data, privacy, and the greater good," Science, vol. 349, no. 6245, pp. 253-255, 2015, doi: 10.1126/science.aac4520.
E. Asgharizadeh and A. Mohammadi Balaei, Multi-Attribute Decision-Making (MADM) Techniques. Tehran: University of Tehran Press, 2017.
E. Asgharizadeh and A. Mohammadi Balaei, Multi-criteria decision-making techniques. Tehran: University of Tehran Press (in Persian), 2017.
E. Ghazi and H. Shahbazi, "The role of Artificial Intelligence in financial management (Necessities, applications, and challenges)," in 7th International Conference on Management and Industry, Tehran, 2024.
M. Esmkhani Adah, "The status of Artificial Intelligence in human resource management," in National Conference on Management and Humanities Research in Iran, 2023.
Downloads
Published
Submitted
Revised
Accepted
Issue
Section
License
Copyright (c) 2024 Fartash Shahbazi (Author); Lili Ferdosipour; Mohammad Montazeri (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
