Developing an Intelligent Information Technology-Based Model for ‎Financial Management and Organizational Control with Emphasis ‎on Financial Transparency and Improved Managerial Decision-‎Making: A Case Study of Arak Municipality

The complexity of financial processes, the diversity of revenue sources and expenditures, the ‎expansion of urban development projects, and increasing accountability requirements have ‎transformed municipal financial management into a multilayered, data-driven system. The central ‎problem addressed in this study is the disconnect among financial information generation and ‎recording, organizational control, data integration, transparency, and the effective use of ‎information in managerial decision-making. Accordingly, this study aims to develop an intelligent ‎information technology-based model for financial management and organizational control, with ‎an emphasis on financial transparency and improved managerial decision-making in Arak ‎Municipality. The study is applied in terms of purpose and adopts a qualitative, exploratory, and ‎conceptual approach based on documentary analysis and conceptual thematic analysis. The ‎literature on financial management, public-sector accounting, internal control, risk management, ‎transparency, information systems, intelligent technologies, and urban management was ‎integrated with relevant legal documents and professional frameworks. The findings resulted in ‎the development of a five-layer model comprising financial governance and management; ‎organizational control and risk management; information technology infrastructure and data ‎integration; transparency and intelligent reporting; and analytics, forecasting, and managerial ‎decision-making. In the proposed model, data generated and controlled at the source are ‎processed within an integrated architecture and transformed into managerial decisions through ‎descriptive and predictive analytics and decision-support tools. A feedback loop also returns the ‎outcomes of managerial decisions to the monitoring and control processes. The findings indicate ‎that intelligent financial management requires the simultaneous integration of financial ‎governance, internal control, data quality and integration, transparency, and managerial ‎analytics. The proposed model can provide Arak Municipality with a framework for transitioning ‎from system-oriented financial management toward an integrated, transparent, controllable, and ‎decision-support-oriented financial management system‎

کلیدواژه ها:

Financial Management ، Organizational Control ، Information Technology ، Financial Transparency ، ‎Managerial Decision-Making