The Impact of Organizational Culture on the Accounting Information System and Operational Performance of a Municipality

One of the approaches to evaluating organizational culture is to understand its impact on the performance of an organization and also on accounting information systems. Since municipalities have moved towards a full accrual basis of accounting in recent years, the accounting information system has become more important to them than ever before, so the purpose of this research is to investigate the impact of organizational culture on the accounting information system and operational performance in municipalities in Mazandaran province. This research is applied in terms of purpose and descriptive-survey method. The statistical population of the research is all employees of municipalities in Mazandaran province and the sample size is 306 people, which was selected by random sampling. In the present study, the field method was used to collect primary data, and the primary data collection tool was a five-choice Likert questionnaire, and the library method was used to collect secondary data. The validity of the questionnaire was assessed using content validity and face validity, and its reliability was calculated using Cronbach's alpha, with a total reliability of 0.90 Structural equation modeling and Smart PLS software were used to test the research hypotheses. The results of the study showed that mission, participation, and stability have an effect on the accounting information system, and mission, participation, and adaptability have an effect on operational performance, and the accounting information system also has an effect on operational performance.