Effectiveness of accounting information systems and sustainable performance in the public sector (Case Study: Government Institutions of Kut City)

Abstract

In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard the importance of achieving sustainable performance has doubled. Sustainable performance is the real performance that shows that the organization is moving in the right direction, as the public sector accounting information system can improve the performance of public sector institutions The purpose of this research is to investigate the effectiveness of accounting information systems performance in the public sector. The statistical population of the current research is all workers in the accounting and finance departments in government departments in the city of Kut, Iraq, which were determined using the Cochrane formula as a sample of 168 people, and the same number of Questionnaires completed 115 questionnaires were collected Data were collected using the Hoy and Fook Questionnaire (2020). In order to analyze the data, path analysis was used using Smsrt PLS software. The results showed that the effectiveness of the data entry system, data storage and financial statements system has a positive and significant effect on sustainable performance, but the data processing system does not have a significant impact on sustainable performance.