Abstract
The banking industry, as the beating heart of the economy, plays a crucial role in allocating financial resources and fostering economic growth. The main objective of this study is to investigate the impact of digital accounting systems on the quality of decision-making in the banking sector of Iran. This applied research utilizes quantitative methods, collecting data through questionnaires, with the reliability of the measurement instrument precisely evaluated using Cronbach's alpha coefficient and its validity thoroughly assessed. Structural Equation Modeling (PLS) software was employed for data analysis and hypothesis testing. The statistical population of this study consists of managers and employees of private banks in Tehran. From a purpose perspective, the research is applied, and from a methodological standpoint, it is descriptive-survey. The results indicate that data quality has a positive and significant effect on information quality and decision-making. Furthermore, information quality mediates the relationship between data quality and decision-making quality, and decision-making culture moderates this relationship. Additionally, the implementation of digital accounting systems significantly improves the accuracy and reliability of financial data, reduces human errors, strengthens internal controls, and facilitates the reporting process. These improvements directly enhance the quality of managerial decision-making and increase banks' ability to face economic challenges. The findings of this study can serve as practical guidance for banking managers and stakeholders to accelerate the digital transformation process and optimize financial and managerial structures.


Keywords: Digital Accounting Systems, Decision-Making Quality, Data Quality, Information Quality, Decision-Making Culture.