Investigating the factors affecting the use of financial information in managerial decision-making in governmental organizations

Mortaza Ghabdian and Yosef Ramezani
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Mortaza Ghabdian: Department of Management, Financial Management, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran,
Yosef Ramezani: Department of Management, Human Resources, Neyshabur Branch, Neyshabur, Iran.

International Review of Management and Marketing, 2018, vol. 8, issue 1, 126-135

Abstract: This study aims to investigate the factors affecting the usefulness of financial information in intra-organizational decision-making. The statistical population comprises all the auditors of the supreme audit court and the selected sample includes 118 auditors. This research is a descriptive-survey study and for data collection, questionnaire was used. The research findings with a structural equation modeling approach demonstrated that there is a significant positive relationship between the external and internal factors of the organization and usefulness of financial information in managerial decision-making. Also, findings revealed that of the organization’s external factors, the role of the media and public networks has the greatest impact on the usefulness of financial information in intra-organizational decision-making and out of the organization’s internal factors, the existence of sufficient computational tools has the greatest effect on the usefulness of financial information in intra-organizational decision-making. Besides, individual factors compared to organizational factors have more influence on the usefulness of financial information.

Keywords: Usefulness of financial information; extra-organizational factors; intra-organizational factors; managerial decision-making; supreme audit court. (search for similar items in EconPapers)
JEL-codes: G2 G41 L2 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ3:2018-01-20

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