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


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Authors

  • Mortaza Ghabdian
  • Yosef Ramezani

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.JEL Classifications: G2, G41, L2

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Published

2018-02-10

How to Cite

Ghabdian, M., & Ramezani, Y. (2018). Investigating the factors affecting the use of financial information in managerial decision-making in governmental organizations. International Review of Management and Marketing, 8(1), 126–135. Retrieved from https://www.econjournals.com/index.php/irmm/article/view/6052

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