Novel Explorations in Computational Science and Behavioral Management

Novel Explorations in Computational Science and Behavioral Management

Analyzing the effect of financial management and accounting systems functions on the financial performance of online businesses with the mediating role of human resources digital competencies

Document Type : Original Article

Authors
Hossein Hamzavi 1
Zahra Najafi 2
Fatemeh Najafi 3
1 Ph.D. candidate in public administration, Faculty of Accounting and Management, Allameh Tabatabaei University, Tehran, Iran.
2 M.A. in Accounting, Imam Khamenei Faculty, Qom University, Qom, Iran.
3 M.A. in Industrial Management, Faculty of Business and Economics, Persian Gulf University, Bushehr, Iran.
10.22034/necsbm.2025.505016.1105
Abstract
The purpose of this study was to analyze the effect of the functions of financial management and accounting systems on the financial performance of online businesses with the mediating role of digital human resource competencies. This study is an applied research in terms of its purpose and a descriptive-survey study in terms of its nature and implementation method. The statistical population of this study includes 2673 managers and employees of the finance and accounting departments of online businesses in Rasht, and the sample size based on the Cochran sample estimation formula is 336 people. The sampling method in this study is also a non-probability and convenience sampling method. A questionnaire was used to collect data. The research data were analyzed using the structural equation modeling method using SPSS 27 and LISREL 8.8 statistical software. The research findings showed that the functions of financial management and accounting systems have a significant effect on the financial performance of online businesses with the mediating role of digital human resource competencies. The results of the study showed that the relationship between the functions of financial and accounting systems and the financial performance of online businesses is strengthened by improving the digital competencies of human resources, leading to increased efficiency, reduced costs, and sustainable growth in the financial performance of online businesses.
Keywords
Financial management and accounting systems
digital competencies of human resources
financial performance
online businesses

Subjects

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  • Receive Date 06 February 2025
  • Revise Date 06 March 2025
  • Accept Date 15 March 2025